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The CIOT has published a Finance Bill 2024-25 briefing on the removal of the VAT exemption for private school fees.

The CIOT and ICAEW have published a report addressing HMRC’s customer service challenges, setting out ten recommendations for improvements.

9 December 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 regarding VAT late payment penalties.

HMRC has updated VAT Notice 733 on the Flat Rate Scheme for small businesses

These Regulations are made to designate the special tax sites within, or connected to, a freeport in which certain tax reliefs are available (known as special tax sites).

The Scottish Finance Secretary Shona Robison delivered the Scottish Budget on Wednesday 4 December 2024.

HMRC has published its latest Stakeholder Digest (29 November 2024).

2 December 2024 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

HMRC has updated guidance on registering as an agent or receiving an agent code to confirm the timescale for a response is now up to 40 days.

The UK Government has set out next stages for Parliamentary scrutiny of the Finance Bill.

The CIOT has written a letter to the Chair of the Treasury Committee, Dame Meg Hillier MP regarding some of the tax measures in the October 2024 Budget.

25 November 2024 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

HMRC has published issue 125 of Agent Update.

HMRC is reducing the late-payment interest rate to 7.25% and the repayment rate to 3.75% from 26 November 2024 for most taxes and payments. Interest on quarterly instalment payments of corporation tax will also be reduced from 18 November.

HMRC has updated it guidance on VAT for private schools to add information on supplying special educational needs and disabilities (SEND) therapies and education.

The Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 has received Royal Assent.

18 November 2024 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

The 2024 UK-Romania Double Taxation Agreement has been published by HMRC.

These Regulations correct an anomaly in the original Making Tax Digital penalties legislation, to make sure that HMRC can assess the second late-payment penalty before the tax due has been paid in full.