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HMRC has updated the guidance on ‘Making Tax Digital volunteers and penalties’ regarding Time To Pay arrangements.

The ATT reports that some voluntary payments of Class 2 NICs are unexpectedly being refunded.

HMRC has launched a new online service allowing taxpayers to check and fill any gaps in their NICs record.

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

HMRC has updated the guidance page on signing up for Making Tax Digital (MTD) for income tax to provide details of the new sign up service.

HMRC has published Pensions schemes newsletter 159 for April 2024.

HM Treasury has published details of upcoming listening events on the reform of the tax regime for non-UK domiciled individuals announced at Spring Budget 2024.

These Regulations provide an exemption from UK income tax for certain non-resident individuals who have been accredited by the Union of European Football Associations (UEFA) in respect of their involvement with the 2024 UEFA Champions League Final, to be played at Wembley Stadium, London on 1 June 2024.

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

HMRC has issued a new guidance manual for sole traders, landlords and agents who volunteer to use and test Making Tax Digital (MTD) for Income Tax.

At Tax Administration and Maintenance Day on 18 April 2024, the UK government launched consultations on the impact of the Uber VAT decisions and a new administrative requirement for employers in freeport and investment zone tax sites, committed to publishing further detail on options to tackle umbrella company non-compliance, and set out its intention to consult on VAT relief for low-value goods donated to charity.

HMRC has published agent update: issue 119 (17 April 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

The Welsh Government has launched a consultation on proposed changes to land transaction tax relief (LTT) reliefs in Wales. These include proposals to abolish land transaction tax multiple dwellings relief (MDR).

The CIOT has advised that, following continued risking of the Pandora Papers data, a further tranche of letters is being issued by HMRC to some wealthy individuals from the week commencing 8 April 2024, and they will include an extended response period of 60 days.

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

The CIOT has submitted views on the UK government’s proposal to abolish the furnished holiday lettings tax regime from April 2025.

HMRC has published an update to its 2024-2025 guide to PAYE and National Insurance contributions.

8 April 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 the late-filing and late-payment penalties which will apply for those who sign up to Making Tax Digital for Income Tax Self-Assessment on a voluntary basis.

HMRC has published Pensions Schemes Newsletter 158 for April 2024.