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Tax news in brief

Author: ICAEW Insights

Published: 10 Jul 2024

Highlights from the broader tax news for the week ending 10 July 2024, including: an agreement with Gibraltar on social security coordination; new statistics on the number of non-doms for 2022/23; and a webinar from HMRC on creative industry tax reliefs.

Agreement on social security coordination with Gibraltar 

The agreement between the UK and Gibraltar on social security coordination was implemented on 1 June 2024. According to HMRC, the agreement simply replaces the EU law retained following the UK’s exit from the EU. It protects the social security position of cross-border workers and continues to ensure access to an uprated UK state pension. A copy of the agreement can be found in the schedule to the Social Security (Gibraltar) Order 2024, SI 2024/149

HMRC says that individuals going to work in Gibraltar should continue to follow the guidance on gov.uk.

Updated statistics on non-doms

HMRC has published information about people claiming non-domiciled status in the UK through their income tax self assessment (ITSA) tax returns. HMRC estimates that approximately 83,800 individuals indicated that they were non-domiciled or deemed domiciled in 2022/23 ITSA tax returns. This represents an increase of 6% on the previous tax year.

HMRC webinar on creative industry tax reliefs

HMRC will deliver a webinar on 18 July 2024 on the additional information form for creative industry tax reliefs. From 1 April 2024, a company claiming creative industry tax relief must submit evidence for the claim using HMRC’s online form.

Genuine contact from HMRC: child benefit claims

HMRC has updated its guidance on genuine contact to include details of child benefit updates. HMRC may contact child benefit claimants by email to confirm that the claim has been received and is being progressed. HMRC will use the email address provided by the claimant. The email will have the title ‘Thank you — we’ve received your Child Benefit claim’.

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