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

HMRC guidance on receiving income tax or PAYE repayments on behalf of others has been updated regarding advance electronic signatures.

These Regulations are made to amend the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (LTTA 2017) to amend Schedule 13 (relief for acquisitions involving multiple dwellings) which provides a relief from land transaction tax in relation to acquisitions involving multiple dwellings.

These Regulations are made to designate areas, known as ‘special tax sites’, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 and Part 4 (stamp duty land tax) of the Finance Act 2003.

The UK is suspending the Russia and Belarus Double Tax Treaties from April 2025.

HMRC has updated ‘Find out if and when you need to use Making Tax Digital for Income Tax’ to confirm various points.

HMRC has published its latest Stakeholder Digest (January 2025).

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

The CIOT has published its response to the consultation on the proposed inclusion of unused pension funds and death benefits within a person's estate for inheritance tax purposes from 6 April 2027.

The consultation on improving the data collected by HMRC from taxpayers has concluded and the outcome and next steps has been published.

These Regulations are made to specify information on start and end dates of self-employment, which the self-employed are required to provide to HMRC via their Income Tax Self Assessment return, and additional information about dividend income which directors of owner-managed companies are required to provide to HMRC via their Income Tax Self Assessment return.

These Regulations are made to amend 116 pieces of UK secondary legislation and 130 pieces of assimilated direct EU legislation in relation to retained EU law reform. They amend or revoke various provisions of subordinate legislation and assimilated direct legislation in consequence of certain provisions of the Retained EU Law (Revocation and Reform) Act 2023 (REUL(RR)A 2023). They are made in exercise of legislative powers under the REUL(RR)A 2023 in connection with assimilated law. They came into force on 27 February 2025.

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’ 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’s allowance and married couple’s 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.