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HMRC has published guidance on applying as an individual to receive UK rental income without UK tax deducted.

These Regulations are made to exempt compensation payments made under the Infected Blood Compensation Scheme, from Income Tax and Capital Gains Tax, and relieve payments from Inheritance Tax, with retrospective effect.

The ATT have made Budget representations on IHT relief on shares, mileage allowances, and trivial benefits.

These Regulations are made to amend the Income Tax (Earnings and Pensions) Act 2003 (IT(EP)A 2003) to provide that no liability to income tax arises on social security benefits of a description specified in the Regulations.

Certain provision of the Finance Act 2024 (FA 2024) came into force on 3 September 2024.

The ATT has submitted a Budget representation recommending four measures to simplify income tax and self-assessment.

HMRC has updated its contact details on disguised remuneration.

HMRC has published its latest Stakeholder Digest (29 August 2024).

2 September 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 Privacy Notice on the examination of business records, Artificial Intelligence (AI) and automated decision-making.

CIOT has published HMRC’s Position on Remittances Upon Divorce

HMRC has published guidance on applying for refunds of higher rates of Stamp Duty Land Tax (SDLT).

HMRC has published two new postal forms which can be used to register a limited company or a partnership as a subcontractor with payment under deduction.

The minutes of HMRC’s Capital Taxes Liaison Group of 9 April have now been published (following a delay due to the General Election).

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

The CIOT has published its response to the consultation on the draft legislation to abolish the furnished holiday lettings (FHL) tax regime.

The European Commission has approved the Government’s extension of the Enterprise Investment Scheme (EIS) and the Venture Capital Trust scheme (VCT) until 2035.

HMRC has published guidance detailing how agents and tax advisers can contact them.

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.