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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.

HMRC has published new guidance on Statutory Neonatal Care Pay which applies from 6 April 2025.

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.

National Insurance Contributions (Secondary Class 1 Contributions) Act 2025 received Royal Assent on 3 April 2025.

These Directions specify the manner and form in which employers must deliver notifications to HMRC under

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.

HMRC has updated the form used to submit evidence in support of claiming creative industry tax reliefs, and added guidance on expenditure credit claims.

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

These Regulations fulfil the statutory duty on the Scottish Ministers under sections 86A and 86B of the Social Security (Scotland) Act 2018 to review the rates of social security assistance that they are responsible and where appropriate, to bring forward legislation to increase the rates to an amount in line with inflation.

These Regulations specify territories as Pillar Two territories and designate qualifying domestic top-up taxes and accredited qualifying domestic top-up taxes.

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.

HMRC has published Spotlight 68, which highlights a scheme that uses advertising and marketing expenditure to reduce profitability and disguise income in the form of redeemable loyalty points.

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 directions specify the procedures for electronic communications related to claim notifications, additional information, and amendments to company tax returns containing an R&D claim.

These Regulations amend the National Minimum Wage Regulations 2015, SI 2015/621 to increase the rate of the national living wage for workers who are aged 21 or over from £11.44 to £12.21 per hour.