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The CIOT have issued a response to HMRC’s call for evidence on Personal Tax: Offshore Anti-Avoidance legislation.

HMRC has published the GAAR Advisory Panel opinion dated 29 October 2024, concerning the creation of obligations to make pension payments to employees and the transfer of those obligations to another employee in exchange for payment.

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

The guidance on applying to pay voluntary NIC when abroad has been updated to remove the requirements to apply by post.

HMRC has issued a briefing explaining its operational activity during the new independent review of the loan charge.

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

HMRC has issued a policy paper on employers operating in a designated special tax site in a freeport or investment zone being required to provide their employee’s workplace if they are claiming the secondary Class 1 NIC relief through their payroll.

These Regulations are made to amend the Social Security (Contributions) Regulations 2001, SI 2001/1004 to add a requirement for employers who are claiming the zero rate of secondary Class 1 (employer) National Insurance contributions in respect of employees who work in special tax sites in freeports or investment zones in Great Britain, to include the postcode for the address at which the employee works in their Full Payment Submission.

In response to a request from ICAEW, HMRC has confirmed that changes to the company size thresholds in the

HMRC is reducing the late-payment interest rate to 7.00% and the repayment rate to 3.50% from 25 February 2025 for most taxes and payments. Interest on quarterly instalment payments of corporation tax will also be reduced from 17 February.

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

The bonus rates for Save As You Earn (SAYE) share option schemes have been reduced with effect from 21 February 2025.

HMRC guidance on receiving income tax or PAYE repayments on behalf of others has been updated regarding advance electronic signatures.

These Regulations are made to designate areas, known as ‘special tax sites’, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 and Part 4 (stamp duty land tax) of the Finance Act 2003.

The UK is suspending the Russia and Belarus Double Tax Treaties from April 2025.

HMRC has published its latest Stakeholder Digest (January 2025).

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

The CIOT has published its response to the consultation on the proposed inclusion of unused pension funds and death benefits within a person's estate for inheritance tax purposes from 6 April 2027.

The consultation on improving the data collected by HMRC from taxpayers has concluded and the outcome and next steps has been published.

These Regulations are made to amend 116 pieces of UK secondary legislation and 130 pieces of assimilated direct EU legislation in relation to retained EU law reform. They amend or revoke various provisions of subordinate legislation and assimilated direct legislation in consequence of certain provisions of the Retained EU Law (Revocation and Reform) Act 2023 (REUL(RR)A 2023). They are made in exercise of legislative powers under the REUL(RR)A 2023 in connection with assimilated law. They came into force on 27 February 2025.