In brief: 12 September 2024

Trusts

The August edition of HMRC’s trusts and estates newsletter is available.

tinyurl.com/hmrctenaug24

ADIT results

The CIOT announced that 509 students passed at least one exam at the June 2024 sitting of the advanced diploma in international taxation (ADIT) exams. A total of 116 students passed their third module to complete the diploma. The qualification is now held by 2 116 tax practitioners in 94 countries and territories around the world.

tinyurl.com/ciotaditjun24

Off-payroll working

HMRC has updated its off-payroll working for clients guidance on the simplified test to confirm that the annual turnover of more than £10.2m test must be applied for the last calendar year and that this condition is determined on an annual basis. References to meeting the simplified test for two consecutive years have been removed.

tinyurl.com/hmrcoffpayrollsep

Stamp duty land tax

HMRC has published guidance on applying for refunds of higher rates of...