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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.

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

Following the publication of

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.

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 amend the Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations 2024, SI 2024/320 to correct a small number of errors present, including the previous omission of data items relating to production status and touring schedules, and clarify some parts of the text relating to the definition of a tax adviser and the provision of information in Table 2.

The Chancellor delivered the government’s Spring Statement on 26 March 2025. Although not a Budget or ‘major fiscal event’ the statement included a number of tax announcements.

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

Finance Act 2025 received Royal Assent on 20 March 2025.

Three R&D guidance pages have been updated to add details for companies based in Northern Ireland.

HMRC has published Issue 129 of the Agent Update, providing a round-up of updates and reminders for tax practitioners.

This Order is made to state the annual chargeable amounts of the annual tax on enveloped dwellings.

HMRC has published guidance on how to notify them when entering a scheme into the Reserved Investor Fund regime.

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

HMRC guidance has been updated to add a link to the ‘Check how to submit your ATED return’ tool.

These Regulations are made to bring certain provisions of the Economic Crime and Corporate Transparency Act 2023 (ECCTA 2023) into force on 18 March 2025 and 1 September 2025. They also revoke the Economic Crime and Corporate Transparency Act 2023 (Commencement No 3) Regulations 2024, SI 2024/1108, and amend the Register of Overseas Entities (Annotation and Removal) Regulations 2024, SI 2024/53.

HMRC recently updated its creative industry tax reliefs guidance stating that, from April 2025, the CT600P creative industries supplementary page had to be included with returns. The guidance has been further updated to remove the need to submit the supplementary page.

This Order is made to revoke the Double Taxation Relief and International Tax Enforcement (Belarus) Order 2018, SI 2018/778, which gives effect to arrangements between the UK and the Republic of Belarus with a view to affording relief from double taxation

This Order is made to revoke the Double Taxation Relief (Taxes on Income) (Russian Federation) Order 1994, SI 1994/3213, which gives effect to arrangements between the UK and the Russian Federation with a view to affording relief from double taxation.

The Government has announced that it plans to increase the income tax self assessment (ITSA) reporting threshold for trading income from £1,000 to £3,000 gross within this Parliament. Other measures to help HMRC deliver Plan for Change are also announced.