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Agent Update: Issue 101

HMRC has published Agent Update issue 101 (October 2022) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

18 Oct 2022 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 17 October 2022

17 October 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

18 Oct 2022 00:00 | Published by a Tolley Corporation Tax expert

New Chancellor announces reversal of mini-Budget tax measures

Chancellor Jeremy Hunt has announced a reset of government fiscal policy, reversing ‘almost all the tax measures’ from the mini-Budget.

17 Oct 2022 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest: 14 October 2022

HMRC’s Stakeholder Digest (14 October 2022) provides a round-up of recent news.

17 Oct 2022 00:00 | Published by a Tolley Corporation Tax expert

Employment Related Securities Bulletin 46

HMRC has published Employment Related Securities (ERS) Bulletin 46.

17 Oct 2022 00:00 | Published by a Tolley Employment Tax expert

CIOT response: Improving the data HMRC collects from its customers

The CIOT has responded to HMRC’s consultation on improving the data HMRC collects from its customers.

12 Oct 2022 00:00 | Published by a Tolley Employment Tax expert

SI 2022/1028 The National Health Service Pension Schemes (Member Contributions etc.) (Amendment) (No. 3) Regulations 2022

These Regulations extend the expiry date of the temporary easements to NHS Pension Regulations. These easements were introduced so as to enable retired and partially retired NHS staff to return to work or increase their working commitments during the Coronavirus pandemic. These Regulations come into force on 31 October 2022.

11 Oct 2022 00:00 | Published by a Tolley Employment Tax expert

Chancellor brings fiscal statement forward to 31 October

Writing to the Treasury Committee, the Chancellor has announced his intention to deliver his medium-term fiscal plan on 31 October, rather than 23 November.

10 Oct 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 10 October 2022

10 October 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

10 Oct 2022 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on PAYE for Agents online service

HMRC has updated its ‘PAYE for Agents online service’ guidance to include information on using the Employer Liabilities and Payments service.

10 Oct 2022 00:00 | Published by a Tolley Employment Tax expert

Paying taxes in the UK if you work for an employer based in Ukraine

HMRC has published new guidance on paying Income Tax and National Insurance Contributions (NIC) for individuals who arrive in the UK but are still working for an employer in Ukraine.

07 Oct 2022 00:00 | Published by a Tolley Employment Tax expert

New HMRC Guidelines for Compliance pages

HMRC has published several new guidance pages to its “Guidelines for Complianceâ€.

07 Oct 2022 00:00 | Published by a Tolley Employment Tax expert

Uncertainty as to timing of Medium-Term Fiscal Plan

The Treasury Committee tweeted that the Chancellor has agreed to bring forward the date of the next fiscal event, originally scheduled to take place on 23 November, to some time in October. However, the Chancellor himself seemed to dispute this, noting in an interview that the Medium-Term Fiscal Plan will take place on 23 November.

04 Oct 2022 00:00 | Published by a Tolley Corporation Tax expert

Government U turn on repeal of 45% tax rate for highest earners

Chancellor Kwasi Kwarteng announced that the Government is reversing the plan to scrap the 45p income tax on individuals earning more than £150,000 a year.

03 Oct 2022 00:00 | Published by a Tolley Personal Tax expert

Updated HMRC guidance on paying a tax bill

HMRC has updated its guidance on What will happen if you do not pay your tax bill.

03 Oct 2022 00:00 | Published by a Tolley Owner-Managed Businesses expert

Pension schemes newsletter 143: September 2022

HMRC has published pension schemes newsletter 143.

03 Oct 2022 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 3 October 2022

3 October 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.UK

02 Oct 2022 18:30 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest: 28 September 2022

HMRC’s Stakeholder Digest (28 September 2022) provides a round-up of recent news.

30 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

Welsh Land Transaction Tax (LTT) update to thresholds and rates

The Wales Finance minister has announced that the LTT nil rate threshold will increase to £225,000 and there will be an increase in some rates from 10 October 2022.

30 Sep 2022 00:00 | Published by a Tolley Personal Tax expert

CC/FS71: Compliance checks: information notices: penalties for facilitating avoidance schemes involving non-resident promoters

HMRC has published a new factsheet CC/FS71 Compliance checks: information notices on penalties for facilitating avoidance schemes involving non-resident promoters.

30 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

Popular Articles

VAT on property disposals

VAT on property disposalsThis guidance note provides an overview of the VAT treatment of selling property that is located in the UK. The UK includes Great Britain, Northern Ireland and the territorial sea of the UK. The sale of any land or building located outside the UK is outside the scope of UK

14 Jul 2020 13:57 | Produced by Tolley Read more Read more

Research and development expenditure credit (RDEC)

Research and development expenditure credit (RDEC)This guidance note provides information on how research and development expenditure credits (RDEC) are calculated and utilised. The Qualifying expenditure for R&D tax relief guidance note provides information on what expenditure qualifies for

14 Jul 2020 13:24 | Produced by Tolley in association with Will Sweeney Read more Read more

Ministers of religion

Ministers of religionMost ministers of religion or members of the clergy are either office-holders or employees and so their earnings are taxable under ITEPA 2003 as employment income and are subject to Class 1 National Insurance.For the purposes of the tax system, a minister does not have to belong

14 Jul 2020 12:14 | Produced by Tolley Read more Read more