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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.

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.

Certain provisions of the Aggregates Tax and Devolved Taxes (Scotland) Act 2024 (ATDT(S)A 2024) come into force on 1 April 2025.

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

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

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.

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

HMRC has issued guidance on the closure of the online service to file company accounts and tax returns.

The First-tier Tribunal has revised its guidance on the preparation of pdf bundles that was first published in 2021.

SI 2025/231: These Regulations are made to amend the Register of Overseas Entities (Delivery, Protection and Trust Services) Regulations 2022, SI 2022/870 to allow for anyone to make an application for protection whose information could be published or disclosed by the registrar under the Register of Overseas Entities (ROE). They came into force partly on 28 February 2025, and come into force fully on 31 August 2025. (Updated from draft on 3 March 2025).

HMRC has published its latest Stakeholder Digest (February 2025). This edition includes updates on new campaigns, guidance, and consultations relevant to UK tax practitioners.

HMRC has launched a consultation on reforms to inheritance tax agricultural property relief and business property relief intended to apply from 6 April 2026, specifically focusing on their application in relation to trusts.

Guidance on working out qualifying income for Making Tax Digital for Income Tax has been updated.