14-06-2024

HMRC has made several updates in the past month. Here are the key changes:

  • PAYE Settlement Agreements (PSA) Process:
      • HMRC has released new guidance and resources, including how to apply for a PSA, submit PSA calculations online, and make payments for PSAs (Gov.uk)

  • Supply Chain Due Diligence:
      • New principles for supply chain due diligence have been introduced, particularly targeting local authorities and the NHS. This includes measures to combat fraud and ensure good due diligence practices (Gov.uk).
  • Tax Avoidance Schemes:
      • HMRC has added new resources focusing on the risks associated with using umbrella companies that promote tax avoidance schemes. This includes financial and reputational risks and steps to avoid involvement in such schemes (Gov.uk).

  • Research and Development (R&D) Changes:
      • Significant changes to the R&D tax relief schemes have been implemented for accounting periods beginning on or after April 1, 2024. The SME and RDEC schemes have been merged into a single scheme. There are also specific rules for businesses in Northern Ireland and updated criteria for R&D intensive SMEs (Gov.uk).
  • Making Tax Digital (MTD) Updates:
        • HMRC has updated information regarding service availability and planned downtime for the Making Tax Digital services (Gov.uk).
  • From the HMRC :
        • Due to scheduled maintenance, you will be unable to access our online service from:
        • 5pm on Friday 14 June 2024 to midday on Tuesday 18 June 2024
        • 5pm on Friday 21 June 2024 to 5pm Monday 24 June 2024
        • We apologise for any inconvenience this may cause.


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