½Û×ÓÊÓƵ

The CIOT has exchanged emails with HMRC regarding the application of going concern rules in the context of intra-group transfers of trade, where such transfers do not occur within the accounting period for which an R&D claim is being made.

HMRC has published new guidance on choosing an agent for MTD for income tax.

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.

HMRC has issued a new factsheet: Compliance checks: Automatic Exchange of Information obligations — CC/FS46

HM Treasury has announced that the planned publication of a consultation on the tax treatment of predevelopment costs is being postponed.

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

Details of updates to HMRC import, export and customs guidance for the period from 8 to 14 April 2025.

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

The ATT advises that savers who owe tax on their savings interest should contact HMRC if they have not received a letter.

HMRC has updated its guidance page ‘Preparing for the Multinational Top-up Tax and the Domestic Top-up Tax’. Information has been updated about registration and reporting requirements, and OECD standardisation and guidance.

HMRC has provided an update to CIOT on its approach to corporate interest restriction reporting company appointments.

HMRC has published its Trusts and Estates Newsletter for April 2025.

HMRC has updated its guidance on ‘When National Insurance and PAYE is due on tips, gratuities and service charges (E24)’ to add information about agencies and troncs.

HMRC has issued new guidance on best practice for umbrella companies.

The CIOT has commented on the draft Scottish Aggregates administration regulations.

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

These Regulations are made to disregard payments made under the Horizon Shortfall Scheme Appeals process from earnings in order to exempt them from liability to Class 1 National Insurance contributions.

HMRC has updated the page ‘Sign up for Making Tax Digital for Income Tax’.

These Regulations are made to reduce the burdens on individuals and scheme administrators of public service pension schemes implementing the remedy to age discrimination that occurred when those pension schemes reformed their benefit structure. They prevent adverse tax consequences and broadly aims to put those individuals back in the position they would have been in if the discrimination had not occurred.

Details of updates to HMRC import, export and customs guidance for the period from 1 to 7 April 2025.