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HMRC has published Agent Update issue 122 (21 August 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

The Gibraltar-UK social security agreement entered into force on 1 June 2024.

The Foreign, Commonwealth & Development Office (FCDO) has updated its guidance on giving evidence by video link from abroad in a UK court or tribunal case.

HMRC has updated its guidance on creating digital records for MTD for income tax.

19 August 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 guidance on ‘What will happen if you don’t pay your tax bill’.

The Tribunal Procedure Committee seeks views on potential amendments relating to the issue of full decisions.

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

Ecuador and the United Kingdom have signed an income tax treaty on 6 August 2024, in Quito, Ecuador.

HMRC has published Pensions schemes newsletter 161 for August 2024.

HMRC is reducing the late-payment interest rate to 7.5% and the repayment rate to 4% from 20 August 2024 for most taxes and payments. Interest on quarterly instalment payments of corporation tax will also be reduced from 12 August.

5 August 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 MTD for income tax guidance to confirm how it will assess qualifying income for a tax year and qualifying income from jointly owned property.

HMRC has published a document outlining their ongoing engagement plans regarding the changes to the taxation of non-UK domiciled individuals.

The Government has published a new policy paper on its remit to the Low Pay Commission (LPC) outlining areas to consider when recommending the National Minimum Wage and National Living Wage.

HMRC has replaced and updated the existing form

HMRC has published draft Finance Bill legislation on furnished holiday lettings, Pillar 2 and VAT for private schools.

Two sets of regulations have been issued to exempt certain compensation payments made to postmasters affected by the Horizon scandal from income tax, capital gains tax, corporation tax and Class 1 NICs, and to provide relief from inheritance tax.

29 July 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 guidance on using the online service for agents to sign up a client voluntarily for Making Tax Digital for Income Tax.