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Details of updates to HMRC import, export and customs guidance for the period from 29 October to 11 November 2024.

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

HMRC has updated its bonus rates for SAYE Share Option Schemes

HMRC have published Guidelines for Compliance for qualifying companies who have elected into the Patent Box tax treatment.

HMRC have published Guidelines for Compliance for employers reporting their Apprenticeship Levy liability and claiming Employment Allowance

HMRC has updated its guidance on Let property campaign: your guide to making a disclosure.

Certain provisions of the Economic Crime and Corporate Transparency Act 2023 (the Act) relating to civil recovery of cryptoassets in Scotland come into force on 7 November 2024 and the offence of failing to prevent fraud across the UK on 1 September 2025.

HMRC has published new guidance on the furnished holiday lettings tax regime abolition.

HMRC has updated its guidance for partnerships on using the calculator to work out transition profit.

Amendments are made to the Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023, SI 2023/817 to ensure that, where there is a UK platform operator, information about sellers who are resident in the UK must be reported to HMRC. They also remove regulation 10 to remove the proportional reduction of thresholds for reporting in cases where the seller is registered on the platform for only part of a reportable period.

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

HMRC has updated its guidance on receiving income tax or PAYE repayments on behalf of others.

HMRC has updated its guidance on working out basis period reform transition profit

HMRC has published three new guidance pages and updated one other on research and development (R&D).

HMRC has published its latest Pension scheme newsletter (October 2024).

4 November 2024 - 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 working out basis period reform transition profit

HMRC has published three new guidance pages and updated one other on research and development (R&D).

HMRC has updated its guidance on receiving income tax or PAYE repayments on behalf of others.

HMRC has published new guidance on how to send VAT Returns when exempt from Making Tax Digital for VAT.