In advance of the 2025 Autumn Budget, LITRG have made a submission to HM Treasury recommending the operation of Pay As You Earn (PAYE) on the state pension. 

LITRG have responded to HMRC’s consultation on the draft regulations for Making Tax Digital for Income Tax published in July. These regulations will eventually replace the regulations from 2021 and 2024. 

HMRC published draft amended Regulations relating to Making Tax Digital for Income Tax legislation for consultation last month. The draft amendments were to mainly take account of the outcome of HMRC’s Small Business Review that it had undertaken in 2023. LITRG recently responded to the ...