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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鈥檚 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 鈥榓ccommodation allowance鈥� 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.

HMRC has published new guidance on when and how to appeal against a penalty for late filing or late payments.

These Regulations designate areas in Humber as freeport tax site with effect from 13 February 2024.

These regulations amend regulation 33(3)(a) of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations, SI 2017/692 to redefine 鈥淗igh-Risk Third Countries鈥� (鈥淗RTCs鈥�) as those countries identified by the Financial Action Task Force ("FATF鈥�) in the lists the FATF publish from time to time, as 鈥淗igh-Risk Jurisdictions Subject to a Call for Action鈥� and 鈥淛urisdictions Under Increased Monitoring鈥�.

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

HMRC has published Agent Update issue 116 (17 January 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

HMRC has updated its guidance on National Insurance and social security contributions for workers moving between the UK and EU, Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland.

The government is consulting on proposals to reform the tax treatment of alternative refinancing arrangements.

16 January 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 Finance Bill 2023-24 briefings on Corporate Taxes, Evasion and Avoidance, and VAT excise.