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

The Courts and Tribunals Judiciary has published updated guidance on the use of artificial intelligence (AI), replacing its December 2023 guidance.

HMRC has published the April 2025 issue of the Employer Bulletin, providing important updates and information relevant to employers and agents.

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

14 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 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.

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 published new guidance and updated numerous pages to reflect the changes for non-domiciled individuals from 6 April 2025.

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.

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.

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.

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.

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