½Û×ÓÊÓƵ

HMRC has published new guidance and updated numerous pages to reflect the changes for non-domiciled individuals from 6 April 2025.

These Regulations provide for exemptions from capital gains tax, corporation tax, income tax and a relief from inheritance tax for payments received under Horizon Shortfall Scheme Appeals, an independent appeals process created by the Department for Business and Trade.

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

HMRC has updated the guidance for repayment agents regarding the date of the taxpayer’s advanced electronic signature.

In the Treasury minutes published on 3 April 2025, the Government has responded, among other things, to the Public Accounts Committee (PAC) report from session 2024-25 on HMRC Customer Service and Accounts, and Tax evasion in the retail sector.

HMRC has written to the CIOT in response to a paper it recently published concerning double remittances into the UK post-6 April 2025.

HMRC has updated various pages of guidance on Making Tax Digital for Income Tax and published a new page.

The Personal Tax Query Resolution Service for Agents is now live. HMRC has also notified unavailability of the Agent Services Account on certain days in April.

The Welsh Revenue Authority (WRA) has published its Corporate Plan 2025 to 2028.

This Order provides for an increase in the various rates of carer’s allowance, attendance allowance, disability living allowance, industrial injuries disablement benefit, industrial death benefit, severe disablement allowance, and personal independence payment.

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

HM Treasury has issued a Call for Evidence - Independent Loan Charge Review 2025.

HM Revenue and Customs (HMRC) has published Pensions schemes newsletter 168 for March 2025. The newsletter includes articles on pension scheme return (PSR), drawdown pension tables, qualifying recognised overseas pension schemes (QROPS) and lifetime allowance protections and enhancements.

Following the publication of

These Regulations appoint 28 March 2025 as the day on which Schedule 26 to the Finance Act 2021 (FA 2011) comes into force to for the purpose of making regulations under paragraphs 11 and 22(4) of that Schedule.

The CIOT has published its response to the inquiry into the Scottish Budget process in practice. The response focuses on the effectiveness of the Budget process in delivering tax policy in Scotland and highlights the need for improvements in legislative procedures for devolved taxes.

HMRC has updated the date when a member must notify to elect the scheme to pay on a mandatory basis.

These Regulations are made to amend four pieces of secondary legislation to increase the late payment interest rate on amounts payable to HMRC in respect of unpaid tax liabilities by 1.5 percentage points.

These Regulations are made to implement a new entitlement for employed parents, of children who receive neonatal care, and who meet certain eligibility criteria, to receive a statutory payment (paid at either the statutory flat rate of £187.18 per week for 2025/2026, or 90% of average earnings calculated over a set reference period, whichever is lower while absent from work).

These Regulations are made to implement a new statutory entitlement, as introduced by the Neonatal Care (Leave and Pay) Act 2023. Neonatal Care Leave and Pay will be available to employed parents if their child receives neonatal care starting within 28 days of birth, and goes on to spend seven or more continuous days in this care. The entitlement will apply to employed parents of children born on or after 6 April 2025 and provide these parents with up to twelve weeks of paid leave. Together, the package will ensure that parents who are employees will be supported to take time away from work to care for their child who is receiving or has received Neonatal Care.