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

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

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

This Order is made to amend Schedule 10 (Group Relief) and Schedule 10A (Sub-sale Development Relief) of the Land and Buildings Transaction Tax (Scotland) Act 2013 (LBTT(S)A 2013) to modify paragraph 7 of Schedule 10 in order to extend group relief in non-partition demergers.

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

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

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.

HMRC has published its latest Stakeholder Digest (6 May 2025).

HMRC’s online tool to help taxpayers understand tax compliance checks is now live.

The CIOT has published its response to the consultation on reforms to IHT agricultural property relief and business property relief concerning their application in relation to trusts. The response highlights concerns about the complexity and potential impacts of the proposed changes.

HMRC has published a package of tax and customs administration and simplification measures aimed at reducing administrative burdens. It includes new consultations, consultation outcomes, calls for evidence, announcements and other documents.

The CIOT has written to HMRC in relation to the

HMRC has updated its guidance on promoters of tax avoidance schemes to provide more information on stop notices.

HMRC has published Issue 130 of the Agent Update, providing a round-up of updates and reminders for tax practitioners.

The Courts and Tribunals Judiciary has published updated guidance on the use of artificial intelligence (AI), replacing its December 2023 guidance.

HMRC has updated it guidance ‘What to do if your tax agent business is changing’ to add information on what to do if an agency stops trading.