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

SI 2024/1167: Amendments are made to the Finance Act 2004 (FA 2004), the Taxation of Pension Schemes (Transitional Provisions) Order 2006, SI 2006/572, and the Registered Pension Schemes (Authorised Payments) Regulations 2009, SI 2009/1171 to make further consequential provision in connection with the removal of the lifetime allowance and the lifetime allowance charge by the Finance (No 2) Act 2023 and the FA 2004. They come into force on 18 November 2024. (Updated from draft on 18 November 2024.)

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.

Certain provision of the Finance Act 2021 (the 2021 Act) comes into force on 12 November 2024

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

HMRC has updated its bonus rates for SAYE Share Option Schemes

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

Certain provisions of the Economic Crime and Corporate Transparency Act 2023 (the Act) relating to civil recovery of cryptoassets in Scotland come into force on 7 November 2024 and the offence of failing to prevent fraud across the UK on 1 September 2025.

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 its latest Pension scheme newsletter (October 2024).

4 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 new guidance on applying for statutory clearance.

The Chancellor’s Budget on 30 October 2024 will increase employer NICs, raise the main rates of CGT, initiate reform of the tax treatment of carried interest, and confirmed the replacement of the remittance basis regime and removal of the VAT exemption for private school fees. Some of the smaller announcements were of equal interest, including extending mandation of Making Tax Digital for Income Tax and increasing the HMRC late-payment interest rate.

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