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

HM Treasury has published a Government response and policy update regarding the tax treatment of carried interest following a call for evidence. This update details the implementation of a revised tax regime, which will bring all carried interest within the income tax framework from April 2026.

The ATT has published a new set of Technical Frequently Asked Questions (FAQs) for Making Tax Digital (MTD).

HMRC has issued guidance on what taxpayers need to do if HMRC contacts them about unauthorised access to their online account.

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

HMRC’s latest newsletter discusses the new UK residence requirement for administrators of UK registered pension schemes, several lifetime allowance points, and the more efficient processing of relief at source claims.

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

The ATT has reported issues affecting the computation of Class 2 National Insurance contributions for 2024/25 tax returns.

HMRC has updated its guidance on the disclosure of tax avoidance schemes (DOTAS).

The CIOT has published its response to the HMRC consultation on the better use of new and improved third-party data.

The CIOT has published its response to the consultation on enhancing HMRC's ability to tackle tax advisers facilitating non-compliance.

19 May 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 penalties for late payment of tax in Schedule 26 to the Finance Act 2021 (FA 2021).

HMRC has published Issue 131 of Agent Update, providing a round-up of updates and reminders for tax practitioners.

The CIOT has published its response to HMRC's consultation on promoting electronic invoicing (e-invoicing) across UK businesses and the public sector.

HMRC publishes guidance on the Cryptoasset Reporting Framework (CARF), outlining new obligations to collect and report user data.

The president of the First-tier Tribunal (Tax Chamber) has issued a practice statement that sets out how taxpayers and HMRC can turn to Alternative Dispute Resolution (ADR) once a formal appeal is under way.

HMRC late-payment and overpayment interest rates have been reduced to reflect the recent Bank of England decision to cut the bank base rate.

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

SI 2025/561: These Rules are made to provide amendments to the Rules of procedure that apply to the First-tier Tribunal and to the Upper Tribunal (the Tribunal Procedure Rules), to expressly provide that the tribunal has the power to set aside a decision on its own initiative. They come into force on 30 May 2025.