August 2026 CGT exemption for gilts – list updated 2 August 2026 HMRC publish a list of “gilt-edged stocks and bonds charged on the National Loans Fund”. This has been updated (30...
April 2026 Community amateur sports clubs – HMRC update guidance 21 April 2026 HMRC have updated their guidance Community Amateur Sports Clubs detailed guidance notes. “Find out about how the Community Amateur Sports...
October 2025 Charity funded equipment for medical and veterinary uses – HMRC update VAT Notice 701/6 27 October 2025 HMRC have updated their VAT Notice 701/6, Charity funded equipment for medical and veterinary uses. “Find out when it’s possible...
February 2025 Advisory fuel rates from 1 March 2025 24 February 2025 These have now been published by HMRC. The fuel prices for petrol, diesel and electric have been updated. The advisory...
November 2024 Advisory fuel rates from 1 December 2024 25 November 2024 These have now been published by HMRC. The fuel prices for petrol, diesel and electric have been updated. The advisory...
November 2024 HMRC update tax receipts and National Insurance contributions for the UK statistics 21 November 2024 HMRC have updated the national statistics HMRC tax receipts and National Insurance contributions for the UK. This release includes the...
November 2024 CGT – negligible values – updated list to end of October 2024 18 November 2024 HMRC’s list of shares which have been declared as being of negligible value has been updated and is now valid...
September 2024 Research and Development (with Patent Box) – 4th Edition 23 September 2024 Claritax Books has just published the fourth edition of Research and Development – with Patent Box. The UK’s special tax...
September 2024 IR35 – UT upholds HMRC appeal – Sky rugby commentator held to be employee – S & L Barnes Ltd 3 September 2024 In the case of HMRC v S & L Barnes Ltd UKUT 262 (TCC), the Upper Tribunal has allowed HMRC’s...
August 2024 HMRC privacy policy updated 31 August 2024 HMRC’s privacy notice has been updated. The notice is arranged under the following headings: The purpose of this document The...
August 2024 Advisory fuel rates from 1 September 2024 26 August 2024 These have now been published by HMRC. The rate for fully electric cars has been reduced to 7p per mile...
August 2024 SAYE option schemes – HMRC update bonus rates 6 August 2024 HMRC have updated their guidance Change in bonus rates for Save As You Earn (SAYE) Share Option Schemes. The new...
May 2024 Advisory fuel rates from 1 June 2024 24 May 2024 These have now been published by HMRC. The rate for fully electric cars has been reduced to 8p per mile....
May 2024 Confirm a National Insurance number by post 15 May 2024 HMRC have published new advice on how to “Use form CA5403 to request a copy of your National Insurance number...
May 2024 Apply for a certificate confirming you will pay UK National Insurance when working temporarily abroad 15 May 2024 HMRC have updated their guidance Apply for a certificate confirming an employee pays UK National Insurance when working abroad (CA3822)....
April 2024 Withholding tax on interest payments – planning ineffective – Hargreaves Property Holdings Limited 18 April 2024 The Court of Appeal has dismissed an appeal against the Upper Tribunal’s decision (Hargreaves Property Holdings Ltd v HMRC UKUT...
March 2024 CGT – negligible values – updated list to end of February 2024 19 March 2024 HMRC’s list of shares which have been declared as being of negligible value has been updated and is now valid...
March 2024 Finance (No. 2) Bill 2024 15 March 2024 The Finance (No. 2) Bill, which will in due course be enacted as Finance (No. 2) Act 2024, has been...
February 2024 Advisory fuel rates from 1 March 2024 22 February 2024 These have now been published by HMRC. The rate for fully electric cars remains unchanged at 9p per mile. See...
February 2024 CGT – negligible values – updated list to end of January 2024 19 February 2024 HMRC’s list of shares which have been declared as being of negligible value has been updated and is now valid...
February 2024 Apply for a certificate confirming you will pay UK National Insurance when working temporarily abroad 2 February 2024 HMRC have updated their guidance Apply for a certificate confirming an employee pays UK National Insurance when working abroad (CA3822)....
January 2024 Agent Update – issue 116 20 January 2024 HMRC have published (17 January 2024) their Agent Update, with the following content: Technical updates and reminders Developments and changes...
January 2024 CGT – negligible values – updated list to end of 2023 3 January 2024 HMRC’s list of shares which have been declared as being of negligible value has been updated and is now valid...
December 2023 Agent Update – issue 115 21 December 2023 HMRC have published their Agent Update, with the following content: Technical updates and reminders Developments and changes to legislation and...
December 2023 National Insurance – HMRC update guidance for employees working abroad 4 December 2023 HMRC have updated their guidance Apply for a certificate confirming an employee pays UK National Insurance when working abroad (CA3822)....
November 2023 Missing VAT returns – HMRC launch one-to-many campaign 27 November 2023 HMRC are launching a one-to-many postal campaign “to alert businesses that they appear to have missing VAT returns”. A “one-to-many”...
November 2023 CGT – negligible values – updated list to end of October 2023 17 November 2023 HMRC’s list of shares which have been declared as being of negligible value has been updated and is now valid...
November 2023 Tax simplification – Treasury responds to joint letter 17 November 2023 On 15 September 2023, the various professional bodies wrote to the then Financial Secretary to the Treasury (FST), Victoria Atkins...
November 2023 MTD – ATT and CIOT express their concerns 16 November 2023 The ATT and CIOT have written a letter to the new Financial Secretary to the Treasury, detailing their continuing concerns...
November 2023 Agent Update – issue 114 16 November 2023 HMRC have published their Agent Update, with the following content: Technical updates and reminders Developments and changes to legislation and...
November 2023 Transfer of assets – anti-avoidance provisions – Supreme Court to hand down judgment – Fisher and Anor 16 November 2023 The Supreme Court is to hand down its judgment in the linked cases of HMRC v Fisher and Anor and...
November 2023 ITSA – payments via app treble to £121 million 16 November 2023 HMRC have issued a press release promoting the self-assessment app. It notes that: “Almost 100,000 customers have paid £121 million...
November 2023 Incorporation of property business – HMRC launch one-to-many campaign 16 November 2023 HMRC are launching a one-to-many campaign, writing to taxpayers who incorporated a property business in 2017-18, but reported no CGT...
November 2023 SDLT – HMRC refusal to permit amendment of return – FTT had no jurisdiction – Halpern 15 November 2023 The First-tier Tribunal has upheld HMRC’s request to strike out an appeal against a decision to refuse to allow an...
November 2023 CGT – assessments and penalties on undeclared property disposals – Salokun 15 November 2023 The First-tier Tribunal has dismissed an appeal against CGT assessments and associated penalties raised by HMRC as a result of...
November 2023 Income tax and VAT – application for costs refused – HMRC did not act unreasonably – Hook 15 November 2023 The First-tier Tribunal has refused an application for costs in respect of income tax and VAT appeal hearings that were...
November 2023 VAT – DIY house builders scheme – digitalisation of claims and extending time limit – HMRC publish TIIN 15 November 2023 HMRC have published a tax information and impact note (TIIN), VAT: DIY Housebuilders Scheme — Digitisation of claims and extending...
November 2023 Pension funds – Treasury call for evidence on clearing exemption 14 November 2023 HM Treasury has published a call for evidence on the pension fund clearing exemption: “In the UK, pension funds are...
November 2023 Corporation tax online service – first-year allowance guidance updated 14 November 2023 HMRC have updated their guidance Changes and issues affecting the Corporation Tax online service. Information about using box 773 for...
November 2023 The Value Added Tax (Refunds to “Do-It-Yourself” Builders) (Amendment of Method and Time for Making Claims) Regulations 2023 13 November 2023 HMRC have made SI 2023/1201, The Value Added Tax (Refunds to “Do-It-Yourself” Builders) (Amendment of Method and Time for Making...
November 2023 Determination valid and no reasonable excuse – Exclusive Promotions Ltd 13 November 2023 The Upper Tribunal has dismissed an appeal by Exclusive Promotions Ltd (EPL) against the First-tier Tribunal’s judgment that penalties arising...
November 2023 HMRC update list of named tax avoidance schemes, promoters, enablers and suppliers 13 November 2023 HMRC have updated their corporate report Named tax avoidance schemes, promoters, enablers and suppliers. The report contains information about tax...
November 2023 HMRC update Child Benefit Technical Manual re residence matters 13 November 2023 HMRC have updated their Child Benefit Technical Manual for the following: Residence and immigration: residence – right to reside in...
November 2023 HMRC update PAYE Manual 13 November 2023 HMRC have updated their PAYE Manual as follows: Coding: coding allowances and reliefs: death and superannuation benefit – Guidance amended...
November 2023 HMRC update Enquiry Manual re opening the enquiry 13 November 2023 HMRC have updated their Enquiry Manual for the following: Opening the Enquiry: ‘Discovery’ Investigation Unavoidable – Guidance entirely re-written; Opening...
November 2023 The War Widows Recognition Payment Scheme (Income Tax Exemption) Regulations 2023 13 November 2023 The Treasury has made SI 2023/1171, The War Widows Recognition Payment Scheme (Income Tax Exemption) Regulations 2023. “The purpose of...
November 2023 The Social Security (Contributions) (Amendment No. 7) Regulations 2023 13 November 2023 The Treasury has made SI 2023/1172, The Social Security (Contributions) (Amendment No. 7) Regulations 2023. “These Regulations amend the Social...
November 2023 Property business arrangements involving hybrid partnerships – HMRC launch one-to-many campaign 13 November 2023 HMRC have recently launched a one-to-many campaign targeting taxpayers and their agents who participated in tax planning involving properties and...
November 2023 Crypto assets – UK agrees international joint statement to combat tax evasion 10 November 2023 HM Treasury has published a news story detailing how the UK has agreed a joint statement with 48 countries to...
November 2023 Employer Bulletin – August 2023 – subsequent update 10 November 2023 HMRC published the August edition of their Employer Bulletin on 16 August 2023. See our full coverage here. That bulletin was...
August 2026
CGT exemption for gilts – list updated
April 2026
Community amateur sports clubs – HMRC update guidance
October 2025
Charity funded equipment for medical and veterinary uses – HMRC update VAT Notice 701/6
February 2025
Advisory fuel rates from 1 March 2025
November 2024
Advisory fuel rates from 1 December 2024
November 2024
HMRC update tax receipts and National Insurance contributions for the UK statistics
November 2024
CGT – negligible values – updated list to end of October 2024
September 2024
Research and Development (with Patent Box) – 4th Edition
September 2024
IR35 – UT upholds HMRC appeal – Sky rugby commentator held to be employee – S & L Barnes Ltd
August 2024
HMRC privacy policy updated
August 2024
Advisory fuel rates from 1 September 2024
August 2024
SAYE option schemes – HMRC update bonus rates
May 2024
Advisory fuel rates from 1 June 2024
May 2024
Confirm a National Insurance number by post
May 2024
Apply for a certificate confirming you will pay UK National Insurance when working temporarily abroad
April 2024
Withholding tax on interest payments – planning ineffective – Hargreaves Property Holdings Limited
March 2024
CGT – negligible values – updated list to end of February 2024
March 2024
Finance (No. 2) Bill 2024
February 2024
Advisory fuel rates from 1 March 2024
February 2024
CGT – negligible values – updated list to end of January 2024
February 2024
Apply for a certificate confirming you will pay UK National Insurance when working temporarily abroad
January 2024
Agent Update – issue 116
January 2024
CGT – negligible values – updated list to end of 2023
December 2023
Agent Update – issue 115
December 2023
National Insurance – HMRC update guidance for employees working abroad
November 2023
Missing VAT returns – HMRC launch one-to-many campaign
November 2023
CGT – negligible values – updated list to end of October 2023
November 2023
Tax simplification – Treasury responds to joint letter
November 2023
MTD – ATT and CIOT express their concerns
November 2023
Agent Update – issue 114
November 2023
Transfer of assets – anti-avoidance provisions – Supreme Court to hand down judgment – Fisher and Anor
November 2023
ITSA – payments via app treble to £121 million
November 2023
Incorporation of property business – HMRC launch one-to-many campaign
November 2023
SDLT – HMRC refusal to permit amendment of return – FTT had no jurisdiction – Halpern
November 2023
CGT – assessments and penalties on undeclared property disposals – Salokun
November 2023
Income tax and VAT – application for costs refused – HMRC did not act unreasonably – Hook
November 2023
VAT – DIY house builders scheme – digitalisation of claims and extending time limit – HMRC publish TIIN
November 2023
Pension funds – Treasury call for evidence on clearing exemption
November 2023
Corporation tax online service – first-year allowance guidance updated
November 2023
The Value Added Tax (Refunds to “Do-It-Yourself” Builders) (Amendment of Method and Time for Making Claims) Regulations 2023
November 2023
Determination valid and no reasonable excuse – Exclusive Promotions Ltd
November 2023
HMRC update list of named tax avoidance schemes, promoters, enablers and suppliers
November 2023
HMRC update Child Benefit Technical Manual re residence matters
November 2023
HMRC update PAYE Manual
November 2023
HMRC update Enquiry Manual re opening the enquiry
November 2023
The War Widows Recognition Payment Scheme (Income Tax Exemption) Regulations 2023
November 2023
The Social Security (Contributions) (Amendment No. 7) Regulations 2023
November 2023
Property business arrangements involving hybrid partnerships – HMRC launch one-to-many campaign
November 2023
Crypto assets – UK agrees international joint statement to combat tax evasion
November 2023
Employer Bulletin – August 2023 – subsequent update