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Published on 7 November 2024, Finance Bill 2025 includes many of the Autumn Budget announcements, with a revised version of the legislation to replace the tax treatment of resident but non-UK domiciled individuals.

This instrument enables the East Midlands Combined County Authority to claim a refund of VAT incurred on goods and services purchased for its non-business activities.

This instrument enables the Health Services Safety Investigations Body (HSSIB) to recover VAT incurred in cost-sharing arrangements.

HMRC has updated its guidance on receiving income tax or PAYE repayments on behalf of others.

HMRC has published new guidance on how to send VAT Returns when exempt from Making Tax Digital for VAT.

HMRC has published new guidance on applying for statutory clearance.

The Chancellor’s Budget on 30 October 2024 will increase employer NICs, raise the main rates of CGT, initiate reform of the tax treatment of carried interest, and confirmed the replacement of the remittance basis regime and removal of the VAT exemption for private school fees. Some of the smaller announcements were of equal interest, including extending mandation of Making Tax Digital for Income Tax and increasing the HMRC late-payment interest rate.

The CIOT has published its response to the Tribunal Procedure Committee consultation on possible changes to the procedure rules concerning the provision of written reasons for decisions and other case management measures.

HMRC has published issue 124 of Agent Update.

These regulations bring section 1 of the Budget Responsibility Act into force.

The Home Office has published guidance on the information sharing measures

The CIOT and ATT have advised that HMRC has published an update on changes to the Agent Dedicated Line (ADL) service from 7 October 2024.

HMRC has updated the tax treaties page for Luxembourg.

The Courts and Tribunals Judiciary has announced that the E-Filing pilot scheme went live in the Administrative Court Office on 1 October 2024

The form VAT126 has been updated so it can now be completed digitally for first claims.

HMRC has published its latest Stakeholder Digest (26 September 2024)

The UK Government has halted changes to the interpretation of assimilated caselaw that otherwise were to have taken effect from 1 October 2024.

HMRC has published Agent Update issue 123 (19 September 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

The CIOT has published its response to the HMT consultation on the draft legislation on VAT on Private School Fees and Removing the Charitable Rates Relief for Private Schools.

The payment details used to pay by bank transfer have been updated on various HMRC guidance pages.