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HM Revenue and Customs (HMRC) has published Pensions schemes newsletter 166 for January 2025

This Order fulfils the indexation requirements in section 828A (indexation of the fixed amount and the amount per adult and child) of the Income Tax (Trading and Other Income) Act 2005 (IT(TOI)A 2005) in respect of qualifying care relief amounts, which are increased by reference to the consumer price index.

The CIOT has published its response to the HMRC consultation on 鈥淭he Tax Administration Framework Review: New ways to tackle non-compliance鈥�. The response addresses various proposals aimed at improving tax compliance and administration.

The CIOT has published its response to the HMRC consultation on 鈥淪implifying the Taxation of Offshore Interest鈥�. The response addresses the complexities and potential solutions for taxing overseas investment income.

20 January 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

HMRC has published a new notice on digital record keeping for Making Tax Digital for Income Tax. It has also updated the notice on the information to be submitted with details about the quarterly update information that must be provided by a relevant person with property income and profits from a jointly let property.

Certain provision of the Neonatal Care (Leave and Pay) Act 2023 (the 2023 Act) come into force on 17 January 2025.

HMRC has published Issue 127 of the Agent Update with updates and information relevant to tax agents and their clients.

The guidance on 鈥淔inalise your income tax position鈥� has been updated.

13 January 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

HMRC has updated its guidance on Making Tax Digital for Income Tax. This update provides information on how to manage changes in income sources and other related adjustments.

The CIOT has submitted a response to the draft legislation concerning the changes for the non-domicile and remittance regime. It has also issued a briefing on the National Insurance Contributions (Secondary Class 1 Contributions) Bill 2024.

6 January 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

HM Courts & Tribunals Service has revised the guideline hourly rates effective from 1 January 2025.

HMRC has published guidance on digital platform reporting. These reporting rules started in the UK from 1 January 2024, with the first reports being due by 31 January 2025.

HMRC has published guidance on how businesses can claim a refund for overpaid PAYE for the current or a previous tax year.

HMRC has published a briefing which sets out the new process for claiming PAYE employment expenses.

HMRC has published its latest Stakeholder Digest (19 December 2024), providing updates and reminders relevant to UK tax practitioners.

This Order brings into effect a Convention and Protocol (the 鈥�2024 Arrangements鈥�) made by the Governments of the UK and Ecuador. The 2024 Arrangements are a Double Taxation Agreement (DTA) for the avoidance of double taxation on income and gains from cross-border activity. (Updated from draft on 20 December 2024.)

The Public Bill Committee is expected to begin scrutiny of the Finance Bill on 28 January 2025. Comments on the Bill are invited before then, and revised explanatory notes have been issued to cover the Government鈥檚 proposed Pillar 2 amendments.