HMRC have updated their Employee Tax Advantaged Share Scheme User Manual. The section “ETASSUM52020 – Enterprise Management Incentives (EMI): Qualifying...
The ICAEW has published Representation 90/23, its response to HMRC’s policy paper Abolition of the Lifetime Allowance. https://www.icaew.com/-/media/corporate/files/technical/icaew-representations/2023/icaew-rep-090-23-abolishing-the-pensions-lifetime-allowance.ashx Related content...
HMRC have launched an open consultation Draft regulations: proposed amendments in respect of salary advances. The proposed amendment regulations would...
HMRC have announced that this call for evidence has now closed. https://www.gov.uk/government/consultations/non-discretionary-tax-advantaged-share-schemes-call-for-evidence Related content from Claritax Books Employee Share Schemes,...
September 2023
ATED guidance updated
September 2023
Flexibly accessed pensions – claiming back overpayments
September 2023
War Widows and Widowers Recognition Payment – tax and NIC treatment
September 2023
Second 2023 to 2024 Cost of Living Payment dates announced
September 2023
The Social Security Additional Payments (Second Qualifying Day) Regulations 2023
September 2023
Managing pension schemes service newsletter
September 2023
“Time to register for Self Assessment”
September 2023
Pensions (Extension of Automatic Enrolment) Act 2023 – Royal Assent
September 2023
Completing self-assessment returns – payrolled benefits
September 2023
Child trust funds – 430,000 young people urged to claim average of £2,000
September 2023
Share options – payment following termination – costs – Hemingway v HMRC
September 2023
The Registered Pension Schemes (Authorised Member Payments) Regulations 2023
September 2023
Pensions – abolition of the lifetime allowance – CIOT publishes response to draft legislation
September 2023
Employer Bulletin – August 2023 – subsequent update
September 2023
Tougher consequences for promoters of tax avoidance – ICAEW response
September 2023
Trusts, Settlements and Estates Manual – HMRC update for FA 2023 aspects for grossing up estate income
September 2023
Pensions – F(No. 2)A 2023 changes – HMRC update manual
September 2023
Recognised overseas pension schemes – updated list from HMRC
September 2023
National Insurance – HMRC update guidance for UK workers working in Gibraltar
September 2023
Employee Tax Advantaged Share Scheme User Manual – HMRC update EMI advance assurance guidance
September 2023
National Insurance Manual – HMRC update guidance on electric vehicles
September 2023
Employment Related Securities Manual – HMRC update for DOTAS rules
September 2023
Pensions – abolition of the lifetime allowance – ICAEW publishes response to HMRC’s policy paper
September 2023
Income tax and NIC – salary advances – HMRC consultation on proposed reporting amendments
September 2023
Disguised Renumeration Repayment Scheme 2020 – High Court – was judicial review claim properly served – were parties entitled to claim under Act – London Fluid Technologies Ltd and Anor
September 2023
Film partnership – partnership did not trade – no loss or interest relief possible – The Gala Film Partners, LLP
September 2023
Pension Tax Guide 2023-24 – just published
September 2023
Basis period reform – getting overlap relief figure – HMRC issue new guidance
September 2023
PAYE – HMRC update manual
September 2023
Pensions – lifetime allowance – HMRC update manual
September 2023
Income tax – rogue agent – loss relief claims for fictitious trade and inflated expense claims – taxpayer liable for “careless” penalties – Joseph
September 2023
HICBC – late payment penalty – FTT decide ignorance of law not “reasonable excuse” – Kalchheim
September 2023
NIC – check if payable when working abroad
September 2023
Cryptocurrency – FTX executive Ryan Salame pleads guilty
September 2023
The Financial Services and Markets Act 2000 (Exemptions from Financial Promotion General Requirement) Regulations 2023
September 2023
Income tax – claiming relief for job expenses by post – new HMRC guidance
September 2023
National Insurance – HMRC update manual for review dates and extended contribution time limits
September 2023
HMRC standard for agents – assignments of income tax repayments – updated guidance
September 2023
Non-discretionary share schemes call for evidence – CIOT response
September 2023
Recognised overseas pension schemes – updated list from HMRC
August 2023
Tax-free childcare – HMRC urge families to take advantage
August 2023
High income child benefit charge – LITRG warn of trap for separated couples
August 2023
NICs – relief in UK Freeport sites – HMRC update guidance
August 2023
EIS income tax relief – HMRC update manual for claims in respect of knowledge intensive companies
August 2023
Income tax – pensions – HMT update Preston guidance
August 2023
Tax-Free Childcare Technical Manual – new manual published by HMRC
August 2023
Non-discretionary tax-advantaged share schemes: call for evidence
August 2023
Advisory fuel rates – rates from 1 September 2023
August 2023
Pension lump sums – claiming a tax refund
August 2023
Non-discretionary share schemes – call for evidence – ICAEW response