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In brief: 22 February 2024

© Copyright LexisNexis 2024. All rights reserved.

19 February 2024

Issue: 4925 / Categories: News

Rates for 2024-25

HMRC has published the 2024-25 rates and thresholds for employers to use when operating payroll or providing expenses and benefits to employees.

tinyurl.com/hmrc2425rates

Distance selling

The Finance Act 2021 section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No 2) Regulations SI 2024/130 are the second appointed day regulations made under FA 2021 s 95.

tinyurl.com/si2024130

Pensions

HMRC’s February Lifetime allowance guidance newsletter covers FAQs on lump sums and lump sum death benefits reporting requirements overseas transfer allowance protections and enhancement factors and transitional arrangements; information on reporting required by Finance Bill 2024 Sch 9 para 130; and further information on future communications.

tinyurl.com/hmrcltagnewsfeb

Electronic sales suppression

The Finance Act 2009 Sections 101 and 102 (Electronic Sales Suppression) (Appointed Day) Order SI 2024/133 appoints 4 March 2024 as the day on which FA 2009 s 101 and s 102 come into force for the...

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In brief: 22 February 2024

© Copyright LexisNexis 2024. All rights reserved.

19 February 2024

Rates for 2024-25

HMRC has published the 2024-25 rates and thresholds for employers to use when operating payroll or providing expenses and benefits to employees.

tinyurl.com/hmrc2425rates

Distance selling

The Finance Act 2021 section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No 2) Regulations SI 2024/130 are the second appointed day regulations made under FA 2021 s 95.

tinyurl.com/si2024130

Pensions

HMRC’s February Lifetime allowance guidance newsletter covers FAQs on lump sums and lump sum death benefits reporting requirements overseas transfer allowance protections and enhancement factors and transitional arrangements; information on reporting required by Finance Bill 2024 Sch 9 para 130; and further information on future communications.

tinyurl.com/hmrcltagnewsfeb

Electronic sales suppression

The Finance Act 2009 Sections 101 and 102 (Electronic Sales Suppression) (Appointed Day) Order SI 2024/133 appoints 4 March 2024 as the day on which FA 2009 s 101 and s 102 come into force for the...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

Issue:

4925

Categories: News [1]

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