• Home
  • Business taxes
  • Personal taxes
  • Capital taxes
  • International
  • VAT
  • Tax admin
  • Resources
  • Books
  • About
  • Contact
Claritax News
  • Home
  • Business taxes
  • Personal taxes
  • Capital taxes
  • International
  • VAT
  • Tax admin
  • Resources
  • Books
  • About
  • Contact
  • Business taxes
  • Personal taxes
  • Capital taxes
  • International
  • VAT
  • Tax admin
Claritax News

Personal taxes

Property income, employment taxes, NICs, pensions, construction industry scheme

September 2023

ATED guidance updated

22 September 2023
HMRC have updated their technical guidance on the Annual Tax on Enveloped Dwellings (ATED). The update provides “additional information on...

September 2023

Flexibly accessed pensions – claiming back overpayments

22 September 2023
HMRC advise taxpayers on “How to claim a refund in the current tax year on an overpayment of tax when...

September 2023

War Widows and Widowers Recognition Payment – tax and NIC treatment

22 September 2023
The Financial Secretary to the Treasury made the following statement to Parliament on 19 September 2023: “The Government announced in...

September 2023

Second 2023 to 2024 Cost of Living Payment dates announced

21 September 2023
It has been announced that “Millions of households across the UK will receive £300 directly from the Department for Work...

September 2023

The Social Security Additional Payments (Second Qualifying Day) Regulations 2023

21 September 2023
SI 2023/1017 comes into forces on 11 October 2023. The instrument sets 17 September 2023 as the second qualifying day...

September 2023

Managing pension schemes service newsletter

21 September 2023
HMRC have published this newsletter to “update stakeholders on the Managing pension schemes service”. The newsletter has articles on: event...

September 2023

“Time to register for Self Assessment”

21 September 2023
HMRC have issued a reminder that “Registering for Self Assessment is an essential requirement for people with an untaxed income”....

September 2023

Pensions (Extension of Automatic Enrolment) Act 2023 – Royal Assent

20 September 2023
The Pensions (Extension of Automatic Enrolment) Act 2023 received Royal Assent on 18 September 2023. The legislation will come into...

September 2023

Completing self-assessment returns – payrolled benefits

20 September 2023
HMRC have updated their guidance in relation to student or postgraduate loans, with the addition of information about how to...

September 2023

Child trust funds – 430,000 young people urged to claim average of £2,000

20 September 2023
HMRC have issued a press release reminding young people to claim their child trust funds, with an average value of...

September 2023

Share options – payment following termination – costs – Hemingway v HMRC

19 September 2023
The substantive issue in this appeal – Hemingway v HMRC UKFTT 749 (TC) – was summarised as follows at the...

September 2023

The Registered Pension Schemes (Authorised Member Payments) Regulations 2023

19 September 2023
SI 2023/1012 comes into force on 31 October 2023. According to the accompanying Explanatory Note: “These Regulations enable payments to...

September 2023

Pensions – abolition of the lifetime allowance – CIOT publishes response to draft legislation

19 September 2023
The CIOT has published its response to the draft legislation that proposes to abolish the pensions lifetime allowance. (For the...

September 2023

Employer Bulletin – August 2023 – subsequent update

19 September 2023
HMRC’s latest Employer Bulletin was issued on 16 August 2023. See our full coverage here. That earlier bulletin has now been updated...

September 2023

Tougher consequences for promoters of tax avoidance – ICAEW response

19 September 2023
The Institute of Chartered Accountants in England and Wales has issued Representation 93/23 on this topic. The document shows the...

September 2023

Trusts, Settlements and Estates Manual – HMRC update for FA 2023 aspects for grossing up estate income

18 September 2023
HMRC have updated their Trusts, Settlements and Estates Manual. The section “TSEM7453 – Deceased persons: beneficiaries of estates – tax...

September 2023

Pensions – F(No. 2)A 2023 changes – HMRC update manual

18 September 2023
HMRC have recently updated a number of sections of their Pensions Tax Manual for changes introduced by F(No. 2)A 2023....

September 2023

Recognised overseas pension schemes – updated list from HMRC

18 September 2023
Schemes can tell HMRC if they meet the conditions to be a recognised overseas pension scheme (ROPS).  HMRC then publish...

September 2023

National Insurance – HMRC update guidance for UK workers working in Gibraltar

18 September 2023
HMRC have updated their guidance National Insurance for workers from the UK working in the EU, Gibraltar, Iceland, Liechtenstein, Norway,...

September 2023

Employee Tax Advantaged Share Scheme User Manual – HMRC update EMI advance assurance guidance

18 September 2023
HMRC have updated their Employee Tax Advantaged Share Scheme User Manual. The section “ETASSUM52020 – Enterprise Management Incentives (EMI): Qualifying...

September 2023

National Insurance Manual – HMRC update guidance on electric vehicles

18 September 2023
HMRC have made a number of updates to their National Insurance Manual. The most recent changes are in respect of...

September 2023

Employment Related Securities Manual – HMRC update for DOTAS rules

18 September 2023
HMRC have updated their Employment Related Securities Manual as follows: ERSM210020 – Disclosures – Content updated to better reflect current...

September 2023

Pensions – abolition of the lifetime allowance – ICAEW publishes response to HMRC’s policy paper

14 September 2023
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...

September 2023

Income tax and NIC – salary advances – HMRC consultation on proposed reporting amendments

13 September 2023
HMRC have launched an open consultation Draft regulations: proposed amendments in respect of salary advances. The proposed amendment regulations would...

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

12 September 2023
The Administrative Court of the High Court of Justice, King’s Bench Division, has judged that a claim for judicial review...

September 2023

Film partnership – partnership did not trade – no loss or interest relief possible – The Gala Film Partners, LLP

12 September 2023
The First-tier Tribunal has dismissed an appeal by the partners in a partnership that purported to carry on a trade...

September 2023

Pension Tax Guide 2023-24 – just published

12 September 2023
Claritax Books have just published the 2023-24 edition of this title, a practical and thorough guide to how the pension...

September 2023

Basis period reform – getting overlap relief figure – HMRC issue new guidance

11 September 2023
HMRC have published new guidance Get your Overlap Relief figure. The guidance explains “When and how to include Overlap Relief...

September 2023

PAYE – HMRC update manual

11 September 2023
HMRC have updated their PAYE Manual. The section “PAYE operation: double taxation claims submitted by non resident individuals: guidance on...

September 2023

Pensions – lifetime allowance – HMRC update manual

11 September 2023
HMRC have recently updated a number of sections of their Pensions Tax Manual. The amendments reflect the changes introduced by...

September 2023

Income tax – rogue agent – loss relief claims for fictitious trade and inflated expense claims – taxpayer liable for “careless” penalties – Joseph

10 September 2023
The First-tier Tribunal has dismissed an appeal against penalties raised against a taxpayer in respect of errors in his tax...

September 2023

HICBC – late payment penalty – FTT decide ignorance of law not “reasonable excuse” – Kalchheim

8 September 2023
The FTT has dismissed an appeal against a late payment penalty in respect of payment of the high income child...

September 2023

NIC – check if payable when working abroad

8 September 2023
HMRC have published, in their category of HMRC tools and calculators, an online tool that “helps you check if you...

September 2023

Cryptocurrency – FTX executive Ryan Salame pleads guilty

8 September 2023
Ryan Salame, a former top executive of the collapsed cryptocurrency exchange FTX, has pleaded guilty to violating campaign finance laws...

September 2023

The Financial Services and Markets Act 2000 (Exemptions from Financial Promotion General Requirement) Regulations 2023

7 September 2023
SI 2023/966 was made on 5 September 2023 and comes into force on 27 September 2023. “These Regulations create three...

September 2023

Income tax – claiming relief for job expenses by post – new HMRC guidance

6 September 2023
HMRC have published guidance Send an Income Tax relief claim for job expenses by post.The guidance explains how to “claim...

September 2023

National Insurance – HMRC update manual for review dates and extended contribution time limits

4 September 2023
HMRC have updated their National Insurance Manual for the following: NIM52000 – NICs avoidance: employment income provided through third parties:...

September 2023

HMRC standard for agents – assignments of income tax repayments – updated guidance

1 September 2023
HMRC have updated section 2.3.3 of their document The HMRC standard for agents. The section has been updated with information...

September 2023

Non-discretionary share schemes call for evidence – CIOT response

1 September 2023
The CIOT have responded to the call for evidence that HM Treasury has published on the Save As You Earn (SAYE) and...

September 2023

Recognised overseas pension schemes – updated list from HMRC

1 September 2023
Schemes can tell HMRC if they meet the conditions to be a recognised overseas pension scheme (ROPS).  HMRC then publish...

August 2023

Tax-free childcare – HMRC urge families to take advantage

31 August 2023
HMRC have issued a press release reminding families of the government tax-free childcare account. The government will top up the...

August 2023

High income child benefit charge – LITRG warn of trap for separated couples

31 August 2023
Following the recent decision in Meades v HMRC  UKFTT 544 (TC), in which a taxpayer remained liable for the high...

August 2023

NICs – relief in UK Freeport sites – HMRC update guidance

30 August 2023
HMRC have updated their guidance Check if you can claim National Insurance relief in UK Freeport tax sites. The guidance...

August 2023

EIS income tax relief – HMRC update manual for claims in respect of knowledge intensive companies

29 August 2023
HMRC have updated their Venture Capital Schemes Manual. VCM10530 (“Introduction to EIS income tax relief: form and amount of EIS...

August 2023

Income tax – pensions – HMT update Preston guidance

29 August 2023
HM Treasury have updated their Preston guidance for July 2023 and August 2023. Following the European Court of Justice and...

August 2023

Tax-Free Childcare Technical Manual – new manual published by HMRC

26 August 2023
This new manual “is a guide to the law relating to Tax-Free Childcare … and is part of the Childcare...

August 2023

Non-discretionary tax-advantaged share schemes: call for evidence

25 August 2023
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,...

August 2023

Advisory fuel rates – rates from 1 September 2023

25 August 2023
HMRC have published the rates applying from 1 September 2023. Employers and employees are allowed to use the previous rates...

August 2023

Pension lump sums – claiming a tax refund

24 August 2023
HMRC have issued the following guidance: Claim a tax refund when you’ve taken a small pension lump sum (P53): How...

August 2023

Non-discretionary share schemes – call for evidence – ICAEW response

24 August 2023
HMRC issued a call for evidence earlier this year, seeking ways to improve and simplify Save As You Earn (SAYE)...
    123…10

Latest articles (all topics)

  • VAT – UT confirms fees paid to SIPP administrator were not exempt insurance transactions – Intelligent Money Ltd
  • VAT – UK businesses certificate of status for overseas VAT refunds – HMRC update guidance
  • Income tax – employees charging electric cars at home – HMRC update guidance
  • Tax simplification – ICAEW reports progress
Read more

Weekly email alerts

Sign up here for this free service.

General Tax Annuals
wide banner

©2023 All Rights Reserved

Terms & Conditions | Privacy