HMRC’s Tax Administration Framework Review: new ways to tackle non-compliance
The consultation sought views on four areas:a) amendment to conditions for making claims;
Management of taxes
Management of taxes
Simplifying the taxation of offshore interest: HMRC consultation
The consultation explores whether the assessing period for non-UK (‘offshore’) interest should be changed to a calendar ...
Wales: Visitor levy and business rates on private schools
The Visitor Accommodation (Register and Levy) Etc. (Wales) Bill was introduced in the Senedd on 25 November 2024. It pro...
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Simple assessment: not so simple perhaps?
From HMRC’s point of view, there are three main ways an individual can be assessed to income tax:
State pension and the annual taxable figure
LITRG is hearing from more and more people who are unsure about their state pension tax obligations.
Archiving of HMRC manuals
HMRC say that Ocelot is more user-friendly for caseworkers, setting out information on a single platform with task-based...
HMRC one to many agent letters: guidance for CIOT members
In recent years, HMRC have been increasing their use of one to many (OTM) letters in their compliance approach....
The Penalties for Failure to Pay Tax (Assessments) Regulations 2024
Currently, the legislation allows HMRC to assess the second late payment penalty once, when the amount of outstanding ta...
HMRC Call for Evidence: The Tax Administration Framework Review: enquiry and assessment powers, penalties, safeguards
The call for evidence is on the GOV.UK website: tinyurl.com/2p9km4sz
Draft legislation: Improving the data HMRC collects from its customers
The consultation is on GOV.UK website: tinyurl.com/458eb9cs