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Weekly Roundup HMRC Manuals: 16 June 2025

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

16 Jun 2025 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: Invest in tracking system to improve HMRC effectiveness

The CIOT has welcomed the confirmation of additional resources for HMRC in the Government’s Spending Review and has set out a number of ways the money could be spent effectively to improve HMRC’s efficiency and deliver better service to taxpayers and agents.

12 Jun 2025 00:00 | Published by a Tolley Corporation Tax expert

Tax Policy Making Principles

HM Treasury has published a policy paper setting out the principles that will guide how the Government designs and delivers tax policy changes.

12 Jun 2025 00:00 | Published by a Tolley Corporation Tax expert

First-tier Tribunal (Tax Chamber) updated guidance – oral evidence from abroad

The FTT has updated its guidance on oral evidence from abroad.

11 Jun 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 9 June 2025

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

09 Jun 2025 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: Independent Loan Charge Review 2025

The CIOT has published its response to the Independent Loan Charge Review 2025. The joint response with the Low Incomes Tax Reform Group focuses on specific questions raised in the call for evidence and details barriers faced by lower-paid agency workers in resolving their loan charge liabilities.

09 Jun 2025 00:00 | Published by a Tolley Employment Tax expert

Weekly Roundup HMRC Manuals: 2 June 2025

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

02 Jun 2025 00:00 | Published by a Tolley Corporation Tax expert

Pensions schemes newsletter 170 — May 2025

HMRC’s latest newsletter discusses the new UK residence requirement for administrators of UK registered pension schemes, several lifetime allowance points, and the more efficient processing of relief at source claims.

30 May 2025 00:00 | Published by a Tolley Employment Tax expert

Weekly Roundup HMRC Manuals: 27 May 2025

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

27 May 2025 00:00 | Published by a Tolley Corporation Tax expert

Company cars: advisory fuel rates from 1 June 2025

HMRC has published revised advisory fuel rates for company cars which apply from 1 June 2025.

23 May 2025 00:00 | Published by a Tolley Employment Tax expert

Updated: Disclosure of tax avoidance schemes guidance

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

23 May 2025 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: Enhancing HMRC's ability to tackle tax advisers facilitating non-compliance

The CIOT has published its response to the consultation on enhancing HMRC's ability to tackle tax advisers facilitating non-compliance.

19 May 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 19 May 2025

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

19 May 2025 00:00 | Published by a Tolley Corporation Tax expert

SI 2025/583 Financial Services and Markets Act 2023 (Private Intermittent Securities and Capital Exchange System Sandbox) Regulations 2025

These Regulations are made to amend a piece of UK secondary legislation in relation to financial services and markets. They provide for the testing of the efficiency and effectiveness of a new kind of share-trading system, the Private Intermittent Securities and Capital Exchange System, or PISCES. The PISCES sandbox is a financial markets infrastructure (FMI) sandbox provided at sections 13 to 17 of the Financial Services and Markets Act 2023. FMI sandboxes provide for the testing of new or developing technologies or practices in FMI activities, and for the testing of whether or how relevant enactments should apply to the operation of those new technologies or practices. They are made in exercise of legislative powers under the Financial Services and Markets Act 2000 (FSMA 2000) and the Financial Services and Markets Act 2023 (FSMA 2023) in connection with assimilated law.

16 May 2025 00:00 | Published by a Tolley Employment Tax expert

Agent Update: Issue 131

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

16 May 2025 00:00 | Published by a Tolley Corporation Tax expert

Alternative Dispute Resolution: Practice Statement for First Tier Tribunal Tax Chamber

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.

13 May 2025 00:00 | Published by a Tolley Corporation Tax expert

HMRC reduces interest rates following base rate cut

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 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 12 May 2025

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

12 May 2025 00:00 | Published by a Tolley Corporation Tax expert

SI 2025/561 The Tribunal Procedure (Amendment) Rules 2025

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.

12 May 2025 00:00 | Published by a Tolley Corporation Tax expert

Change in bonus rates for Save As You Earn (SAYE) share option schemes

HMRC has updated the SAYE bonus rates and early leaver rate from 23 May 2025.

09 May 2025 00:00 | Published by a Tolley Employment Tax expert

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Allowable expenses for property businesses

Allowable expenses for property businessesGeneral itemsMany of the principles applying to allowable expenses for property businesses are similar to those that apply for trading and the rules for individuals in a property business are generally the same as for companies with some exceptions which are

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Exemption ― burial and cremation

Exemption ― burial and cremationThis guidance note provides an overview of the VAT treatment of services that are provided in connection with the burial or cremation of human remains.VAT treatmentThe following services are exempt from VAT:•the disposal of the remains of the dead•making arrangements

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Double tax relief

Double tax reliefWhen income arises in a foreign country to a UK resident company and that income is taxable in that foreign country, the UK may give the company relief for the foreign tax by crediting the foreign tax against the UK tax charged on that income. This might include withholding tax on

14 Jul 2020 11:31 | Produced by Tolley Read more Read more