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The UK government has put forward 66 amendments to Finance Bill 2025 to be considered at Report Stage on 3 March 2025.

The 2025 UK-Andorra Double Taxation Convention was signed in London on 20 February 2025.

HMRC has published Issue 128 of the Agent Update which includes updates and reminders on MTD for income tax, employers NIC changes and filing of returns without an overlap relief figure.

HMRC has updated the guidance on the online tool 鈥楳anage your trust鈥檚 details鈥� to show which details can and cannot be changed using the online service.

HMRC has published a GAAR Advisory Panel opinion dated 29 October 2024 concerning reducing the value of an estate for IHT and avoiding IHT on a lifetime transfer by acquiring shares in a company and gifting those shares to an employee trust.

HMRC is reducing the late-payment interest rate to 7.00% and the repayment rate to 3.50% from 25 February 2025 for most taxes and payments. Interest on quarterly instalment payments of corporation tax will also be reduced from 17 February.

HMRC has published details on the filing of in-year returns for trusts and estates for the 2024-25 tax year.

The UK is suspending the Russia and Belarus Double Tax Treaties from April 2025.

HMRC has published its latest Stakeholder Digest (January 2025).

The CIOT has published its response to the consultation on the proposed inclusion of unused pension funds and death benefits within a person's estate for inheritance tax purposes from 6 April 2027.

These Regulations are made to amend 116 pieces of UK secondary legislation and 130 pieces of assimilated direct EU legislation in relation to retained EU law reform. They amend or revoke various provisions of subordinate legislation and assimilated direct legislation in consequence of certain provisions of the Retained EU Law (Revocation and Reform) Act 2023 (REUL(RR)A 2023). They are made in exercise of legislative powers under the REUL(RR)A 2023 in connection with assimilated law. They came into force on 27 February 2025.

The Government has published a raft of amendments to be considered by the Public Bill Committee. Most of the changes affect the replacement of remittance basis/domicile Schedules.

The final version of the document as it has been laid in Parliament has been published.

The CIOT has published its response to the HMRC consultation on 鈥淭he Tax Administration Framework Review: New ways to tackle non-compliance鈥�. The response addresses various proposals aimed at improving tax compliance and administration.

HMRC has published Issue 127 of the Agent Update with updates and information relevant to tax agents and their clients.

The CIOT has submitted a response to the draft legislation concerning the changes for the non-domicile and remittance regime. It has also issued a briefing on the National Insurance Contributions (Secondary Class 1 Contributions) Bill 2024.

HM Courts & Tribunals Service has revised the guideline hourly rates effective from 1 January 2025.

HMRC has published its latest Stakeholder Digest (19 December 2024), providing updates and reminders relevant to UK tax practitioners.

The Public Bill Committee is expected to begin scrutiny of the Finance Bill on 28 January 2025. Comments on the Bill are invited before then, and revised explanatory notes have been issued to cover the Government鈥檚 proposed Pillar 2 amendments.

HMRC has published Issue 126 of the Agent Update.