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Tax news in brief


Published: 24 Apr 2024

Highlights from the broader tax news for the week ending 24 April 2024, including: HMRC guidance on the tax rules for travel costs for flexible and hybrid workers; an update on how to obtain details of overlap profits; a new option for complaining about HMRC; and updated VAT road fuel scale charges.

New HMRC guidance on commuting for flexible and hybrid working

HMRC has updated its guidance on ordinary commuting and private travel to clarify the rules for flexible and hybrid workers (new section 3.39). HMRC’s position is that where an employee is allowed to work from home on a flexible or hybrid basis, the employee will have a base office and journeys from home to that location will be ordinary commuting.

Delays in obtaining overlap details from HMRC

2023/24 is a transition year as sole traders and partners move from the basis period to the tax year basis for assessing their profits subject to income tax. Any overlap relief brought forward must be used in 2023/24. Details of a person’s overlap relief can be requested from HMRC using an online service. HMRC has reported an increase in demand for the service and has warned that it make take longer to respond to the request.

Agents can complain to HMRC online

It is now possible for agents to make a complaint to HMRC online via the government gateway. The agent can complain about their own agent services or on behalf of a client. It is no longer necessary to complain through the post.

VAT road fuel scale charges updated

The VAT road fuel scale charges will be updated from 1 May 2024. A business will need to use the new scales from the start of the next prescribed accounting period beginning on or after 1 May 2024.

Tax Faculty

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