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The Government has published a raft of amendments to be considered by the Public Bill Committee. Most of the changes affect the replacement of remittance basis/domicile Schedules.

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

These Regulations are made to address the tax consequences of changes arising from the rectification exercises carried out by the Parliamentary Contributory Pension Fund (PCPF), the Members of the Senedd Pension Scheme (Senedd Scheme) or an Assembly Members鈥� Pension Scheme (Northern Ireland)

The final version of the document as it has been laid in Parliament has been published.

These Regulations are made to amend the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (the 2017 Act) to amend Schedule 21A (relief for special tax sites) which provides for a relief from land transaction tax for qualifying transactions of land within a special tax site.

This Order fulfils the indexation requirements in section 57 (indexation of allowances) of the Income Tax Act 2007 (ITA 2007) in respect of blind person鈥檚 allowance and married couple鈥檚 allowance, which are increased by reference to the Consumer Price Index.

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.