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The CIOT has published its response to the HMRC consultation on 鈥淭he Tax Administration Framework Review: New ways to tackle non-compliance鈥�. The response addresses various proposals aimed at improving tax compliance and administration.

20 January 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

HMRC has published Issue 127 of the Agent Update with updates and information relevant to tax agents and their clients.

HMRC has published GfC12 guidelines 鈥楬elp with labour supply chain assurance鈥�.

The Inclusive Framework on Base Erosion and Profit Shifting (BEPS) has released a compilation of qualified domestic rules and tools to streamline the administration of the global minimum tax.

The Co-Chairs of the Inclusive Framework on BEPS have provided an update on the progress of Pillar One of the Two-Pillar Solution to address tax challenges arising from the digitalisation of the economy.

13 January 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

SI 2025/17: This Order is made to amend the Financial Services and Markets Act 2000 (Collective Investment Schemes) Order 2001, SI 2001/1062 to insert a new paragraph 22 into the Schedule, which clarifies that arrangements for qualifying cryptoasset staking do not amount to a collective investment scheme. It comes into force on 31 January 2025.

6 January 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

HM Courts & Tribunals Service has revised the guideline hourly rates effective from 1 January 2025.

HMRC has published guidance on digital platform reporting. These reporting rules started in the UK from 1 January 2024, with the first reports being due by 31 January 2025.

HMRC has published details of the R&D disclosure service for companies to use to voluntarily disclose overclaimed R&D tax relief.

These Regulations are made to widen the circumstances for protecting individuals' residential addresses on the company register, including former registered office addresses, while ensuring company transparency, and aligning provisions for limited liability partnerships.

HMRC has published guidance on how businesses can claim a refund for overpaid PAYE for the current or a previous tax year.

HMRC has published its latest Stakeholder Digest (19 December 2024), providing updates and reminders relevant to UK tax practitioners.

This Order brings into effect a Convention and Protocol (the 鈥�2024 Arrangements鈥�) made by the Governments of the UK and Ecuador. The 2024 Arrangements are a Double Taxation Agreement (DTA) for the avoidance of double taxation on income and gains from cross-border activity. (Updated from draft on 20 December 2024.)

The Public Bill Committee is expected to begin scrutiny of the Finance Bill on 28 January 2025. Comments on the Bill are invited before then, and revised explanatory notes have been issued to cover the Government鈥檚 proposed Pillar 2 amendments.

Following the Scottish Budget on 4 December the Budget Bill has now been published.

The OECD has released new tools for the implementation of Amount B relating to the simplification of transfer pricing rules.

HMRC has published Issue 126 of the Agent Update.