½Û×ÓÊÓÆµ

Tolley works hard to bring you the most up-to-date tax news straight to your inbox. In a dynamic industry it’s important to know when things change. With Tolley’s Tax News you can always be informed giving your clients the most comprehensive information available.

Latest Personal Tax News

Filter icon Filter by tax area

CIOT response: Public Accounts Committee (PAC) inquiry into HMRC customer service

The CIOT has submitted written evidence to the PAC’s inquiry into HMRC customer service.

29 May 2024 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest - 24 May 2024

HMRC has published its latest Stakeholder Digest (24 May 2024)

28 May 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 28 May 2024

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

28 May 2024 00:00 | Published by a Tolley Corporation Tax expert

SI 2024/671 The Designation of Special Tax Sites (Forth Green Freeport) Regulations 2024

These regulations designate special tax sites in the Forth Green Freeport in Scotland.

23 May 2024 00:00 | Published by a Tolley Corporation Tax expert

CC/FS83 - Compliance checks: Corresponding with HMRC electronically

HMRC has published a new factsheet about corresponding with HMRC electronically using email or Dropbox, including the risks involved.

23 May 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 20 May 2024

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

20 May 2024 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: land transaction tax reliefs

The Stamp Taxes Practitioners Group (STPG) and CIOT have published their response to the Welsh Government consultation on the proposed changes to land transaction tax reliefs.

17 May 2024 00:00 | Published by a Tolley Personal Tax expert

Employment Related Securities Bulletin 55

HMRC has published Employment Related Securities (ERS) Bulletin 55.

16 May 2024 00:00 | Published by a Tolley Employment Tax expert

Agent update: issue 120

HMRC has published Agent Update issue 120 (15 May 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

15 May 2024 18:30 | Published by a Tolley Corporation Tax expert

National Audit Office Report: HMRC customer service

The National Audit Office (NAO) has published a report that examines the extent to which HMRC is well-placed to provide the services that taxpayers need within its planned resources.

15 May 2024 00:00 | Published by a Tolley Corporation Tax expert

Draft legislation: The Penalties for Failure to Pay Tax (Assessments) Regulations 2024

HMRC has launched a consultation on the proposed new Penalties for Failure to Pay Tax (

14 May 2024 00:00 | Published by a Tolley Personal Tax expert

Weekly Roundup HMRC Manuals: 13 May 2024

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

13 May 2024 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: The Tax Administration Framework Review: enquiry and assessment powers, penalties, safeguards

The CIOT has published its respons to the HMRC call for evidence on the Tax Administration Framework Review: enquiry and assessment powers, penalties, safeguards.

10 May 2024 00:00 | Published by a Tolley Corporation Tax expert

Expenses of voluntary office holders

HMRC has recently shared an update with CIOT on the expenses of voluntary office holders.

08 May 2024 00:00 | Published by a Tolley Employment Tax expert

CIOT comments: Draft legislation: Improving the data HMRC collects from its customers

The CIOT has commented on the draft legislation on improving the data HMRC collects from its customers.

07 May 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 7 May 2024

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

06 May 2024 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest: 1 May 2024

HMRC has published its latest Stakeholder Digest (1 May 2024)

02 May 2024 00:00 | Published by a Tolley Corporation Tax expert

SI 2024/574, The Special Tax Sites (Applicable Sunset Date) Regulations 2024

These Regulations extend the applicable sunset date for special tax sites.

01 May 2024 00:00 | Published by a Tolley Corporation Tax expert

Updated guidance on penalties for MTD for income tax volunteers

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

01 May 2024 00:00 | Published by a Tolley Corporation Tax expert

Voluntary Class 2 NICs: agents advised to check for unexpected refunds

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

30 Apr 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

Popular Articles

Gifts out of surplus income

Gifts out of surplus incomeA valuable exemption from inheritance tax (IHT) applies to gifts out of surplus income. This exemption applies only to lifetime gifts and is therefore a key part of lifetime planning. The exemption applies to both outright gifts and gifts into trust. Gifts which meet the

14 Jul 2020 11:48 | Produced by Tolley in association with Emma Haley at Boodle Hatfield LLP Read more Read more

Incentives, awards and prizes

Incentives, awards and prizesIntroduction ― incentives, awards and prizesEmployers may use a variety of methods to reward and encourage employees in their work. These are commonly known as incentives, awards or prizes. For the purposes of this note, the term ‘award’ will be used to cover all

14 Jul 2020 11:57 | Produced by Tolley Read more Read more

Research and development (R&D) relief ― overview

Research and development (R&D) relief ― overviewThis guidance note provides an overview of the research and development (R&D) tax reliefs for companies.See the Research and development tax relief summary diagram which summarises the R&D tax relief.See also Simon’s Taxes D1.401.For a factsheet which

14 Jul 2020 12:22 | Produced by Tolley in association with Will Sweeney Read more Read more