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HMRC has published Issue 129 of the Agent Update, providing a round-up of updates and reminders for tax practitioners.

HMRC has released a new online tool which allows individuals to check whether their pension payments are likely to be subject to income tax.

17 March 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

These Regulations are made to amend the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994, SI 1994/1882 and the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations (Northern Ireland) 1994, SR 1994/271 to amend an existing percentage figure in accordance with a pre-determined formula. They come into force on 6 April 2025.

These Regulations make a series of consequential amendments to various legislation to account for the introduction of this new statutory leave and pay entitlement.

HMRC has announced that it is introducing a new service for agents on 31‌‌‌ â€Œâ€ŒMarch 2025, to help escalate and resolve PAYE and self assessment queries.

These Regulations amend Social Security (Contributions) Regulations 2001, SI 2001/10004 to provide that the qualifying amount of a tax redress payment will be disregarded in the calculation of earnings for the purpose of establishing liability to Class 1 National Insurance contributions.

These Regulations are made to amend the Income Tax (Pay As You Earn) Regulations 2003, SI 2003/2682 to insert a new definition of ‘secondary threshold’.

These Regulations amend Social Security (Contributions) Regulations 2001, SI 2001/10004 by adding reference to the secondary threshold so that a Real Time Information employer must deliver to His Majesty’s Revenue and Customs the information specified in Schedule 4A (real time returns) unless the employee’s earnings are below either the lower earnings limit or the secondary threshold, whichever is the lesser amount.

These Regulations amend Social Security (Contributions) Regulations 2001, SI 2001/1004 to up-rate the special rate of Class 2 National Insurance contributions payable by share fishermen.

These Regulations are made to amend the Seafarers’ Wages Regulations 2024, SI 2024/1015 to update the National Minimum Wage equivalence (NMWe) rates so that they align with the new National Minimum Wage rates from 1 April 2025

The Government has announced that it plans to increase the income tax self assessment (ITSA) reporting threshold for trading income from £1,000 to £3,000 gross within this Parliament. Other measures to help HMRC deliver Plan for Change are also announced.

10 March 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

These Regulations are made to increase the ‘official rate of interest’ applicable under section 178 of the Finance Act 1989 for the purposes of Chapter 7 of Part 3 of the Income Tax (Earnings and Pensions) Act 2003

Individuals have until 5 April 2025 to fill gaps in their National Insurance record dating back to 6 April 2006. HMRC has relaxed the deadline in certain circumstances.

The Government has published the responses to various consultations on ‘Making Work Pay’.

HM Treasury has published the response to the consultation ‘Tackling non-compliance in the umbrella company market’.

The First-tier Tribunal has revised its guidance on the preparation of pdf bundles that was first published in 2021.

HM Revenue and Customs (HMRC) has published Pensions schemes newsletter 167 for March 2025. The newsletter includes articles on managing pension schemes service, qualifying recognised overseas pension schemes (QROPS), lifetime allowance (LTA) abolition — lump sum reporting and relief at source.

HMRC has published its latest Stakeholder Digest (February 2025). This edition includes updates on new campaigns, guidance, and consultations relevant to UK tax practitioners.