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HMRC has launched a consultation to welcome views on how a range of topics relating to HMRC’s enquiry and assessment powers, penalties, and safeguards could be reformed.

In the Treasury minutes published on 15 February 2024, the government has responded, among other things, to the Public Accounts Committee (PAC) report from session 2022-23 on making tax digital for VAT, income tax and corporation tax.

HMRC has published the February 2024 Lifetime allowance newsletter to update stakeholders on the latest news for pension schemes.

HMRC has published the latest versions of its employer guide to Class 1A National Insurance contributions on benefits in kind, termination payments and sporting testimonial payments (CWG5), and of its further guidance for employers on PAYE and National Insurance contributions (CWG2), the latter to be used from 6 April 2024.

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

This Order appoints 4 March 2024 as the day on which FA 2009, ss 101, 102 come into force for the purposes of electronic sales suppression penalties.

The CIOT has responded to the consultation on the draft legislation on The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024.

Finance Bill 2024 has cleared all House of Commons stages and will next move to the House of Lords. The Lords version of the Bill is now available.

HMRC has updated its recently published pension schemes newsletter.

These Regulations provide greater flexibility for recipients of statutory paternity pay. They are part of a package of legislative changes to statutory rights to paternity leave and pay.

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

Information has been added on paying voluntary National Insurance contributions if an individual has lived or paid social security contributions in an EU country, Iceland, Liechtenstein, Norway, Switzerland or Turkey.

HMRC’s latest Digest (30 January 2024) provides short updates on various topics, including an enforcement notice on misleading repayment agent adverts and changes to paternity leave and pay from 8 March 2024.

HMRC has launched a technical consultation seeking views on draft regulations to make changes to the calculation of pension input in a legacy public service pension scheme against the Annual Allowance.

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

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These Regulations specify the conditions that must be met in order for a payment to fall within the definition of an ‘accommodation allowance’ for the purposes of

These Regulations are made to amend the National Minimum Wage Regulations 2015,

The UK Supreme Court (UKSC) has published a practice note issued by President of the Supreme Court and Chairman of the Judicial Committee, Lord Reed, on 22 January 2024, in respect of the UKSC and Judicial Committee of the Privy Council (JCPC). Lord Reed has noted that the UKSC and JCPC have made substantive changes in the UKSC and JCPC Practice Direction (PD) 3 on applications for permission to appeal; JCPC PD 4 on notice of appeal; UKSC and JCPC PD 6 on the appeal hearing; and UKSC and JCPC PD 7 on applications, documents, forms and order. These changes are effective from 22 January 2024.

HMRC has published pension schemes newsletter 155.