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HMRC has published new guidance advising taxpayers how to check if they need to tell HMRC about income from online platforms.

The CIOT has written a letter to the Chair of the Treasury Committee, Dame Meg Hillier MP regarding some of the tax measures in the October 2024 Budget.

The OECD has published a number of reports on its Global Forum on Transparency and Exchange of Information for Tax Purposes.

25 November 2024 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

HMRC has published issue 125 of Agent Update.

HMRC is reducing the late-payment interest rate to 7.25% and the repayment rate to 3.75% from 26 November 2024 for most taxes and payments. Interest on quarterly instalment payments of corporation tax will also be reduced from 18 November.

These Regulations are made to amend the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (the LTTA 2017) to insert a new Schedule 21A (relief for special tax sites) which provides for a new relief from land transaction tax for qualifying transactions of land within a special tax site.

The Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 has received Royal Assent.

18 November 2024 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

The 2024 UK-Romania Double Taxation Agreement has been published by HMRC.

These Regulations correct an anomaly in the original Making Tax Digital penalties legislation, to make sure that HMRC can assess the second late-payment penalty before the tax due has been paid in full.

Published on 7 November 2024, Finance Bill 2025 includes many of the Autumn Budget announcements, with a revised version of the legislation to replace the tax treatment of resident but non-UK domiciled individuals.

11 November 2024 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

HMRC have published Guidelines for Compliance for qualifying companies who have elected into the Patent Box tax treatment.

HMRC has updated its guidance on Let property campaign: your guide to making a disclosure.

HMRC has published new guidance on the furnished holiday lettings tax regime abolition.

HMRC has updated its guidance for partnerships on using the calculator to work out transition profit.

HMRC has updated its guidance on receiving income tax or PAYE repayments on behalf of others.

HMRC has updated its guidance on working out basis period reform transition profit

HMRC has published three new guidance pages and updated one other on research and development (R&D).