In brief: 10 October 2024

08 October 2024

Issue: 4956 / Categories: News

Research and development

HMRC has published directions under Income and Corporation Taxes (Electronic Communications) Regulations SI 2003/282. Regulations 3 and 10 set out the approved methods for delivering certain notifications and information electronically to HMRC in relation to research and development tax relief claims.

tinyurl.com/hmrcranddelec

VAT

HMRC has updated form VAT126 so it can be completed digitally for first claims.

tinyurl.com/hmrcvat126

Retained EU law

The Retained EU Law (Revocation and Reform) Act 2023 (Commencement No 2 and Saving Provisions) (Revocation) Regulations SI 2024/976 revoke the Retained EU Law (Revocation and Reform) Act 2023 (Commencement No 2 and Saving Provisions) Regulations SI 2024/714 with effect from 18 September 2024. As a result those regulations will now not have effect and section 6 of the Retained EU Law (Revocation and Reform) Act 2023 will not be brought into force on 1 October 2024.

tinyurl.com/si2024976

Economic crime

HMRC has...

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