In brief: 15 February 2024

Energy saving

VAT Notice 708/6: Energy-saving materials and heating equipment has been updated to confirm that from 1 February the scope of the energy-saving materials relief has been extended to include installations in buildings used solely for relevant charitable purposes.

tinyurl.com/hmrc7086

Norway

The synthesized text of the multilateral instrument and the 2013 UK-Norway double taxation convention has been added to the HMRC tax treaties page.

tinyurl.com/hmrcdtcnorway

Paternity pay

The Statutory Paternity Pay (Amendment) Regulations SI 2024/121 provide greater flexibility for recipients of statutory paternity pay.

tinyurl.com/si2024121

ERS 54 published

HMRC’s Employment Related Securities (ERS) Bulletin 54 includes articles on changes to the ERS end-of-year return template for company share option plans from 6 April 2024 changes to the enterprise management incentives notification deadline for options granted on or after 6 April 2024 end-of-year deadline penalties for late filing and saving copies of a...