February 2024 UK tax tidbits

This month’s tidbits cover the updated publication of HMRC’s organisation structure and the most recent newsletters and bulletins in several areas.

• Updated information is available on HMRC’s organisation structure:- Senior posts in HMRC's organisation structure, Summary of junior posts in HMRC's organisation structure, and HMRC organisation information and supporting datasets;

• Several newsletters and bulletins across a range of areas have recently been published as follows:- Employer Bulletin: February 2024, Alcohol Bulletin, Tobacco Bulletin, Pension schemes newsletter 156 ― February 2024, and Lifetime allowance guidance newsletter — February 2024; 

• HMRC has updated its guidance on what will happen if you do not pay your tax bill and  the HMRC tax debt strategy has been published which sets out how HMRC intends to improve the management of tax debt from 2023/24 onwards; 

• The following factsheets have been updated:- Compliance checks: penalties for failure to notify — CC/FS11 and Compliance checks: third party information notices — promoters of tax avoidance schemes — CC/FS74 

• A range of publications relevant to agents have been updated:- Create an agent services account, Find out how to register as a professional tax agent with HMRC, How to choose a tax agent, HMRC email updates and webinars for tax agents and advisers, Change or remove your tax agent's authorisation and Authorise a tax agent (64-8); and 

• The following documents have been updated:- Appeals reviews and tribunals guidance, Check if an email you've received from HMRC is genuine, Sign in to your HMRC business tax account, Receive Income Tax or PAYE repayments on behalf of others, Send an Income Tax relief claim for job expenses by post, Named tax avoidance schemes, promoters, enablers and suppliers, Tax support for overseas businesses investing in the UK, Set up as self-employed (a 'sole trader'): step by step, Apply for a certificate to confirm you pay UK National Insurance when working in 2 or more countries (CA8421), Negligible value claims and agreements, Changes in your annual allowance following the public service pensions remedy, and Check if your client has been affected by the public service pensions remedy.