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These Regulations are made to prescribe the standard rate, lower rate and unauthorised disposals rate for landfill disposals tax chargeable on taxable disposals (within the meaning of Part 2 of the Landfill Disposals Tax (Wales) Act 2017) made on or after 1 April 2025

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

These Regulations are made to designate areas, known as 鈥榮pecial tax sites鈥�, 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 updated 鈥楩ind out if and when you need to use Making Tax Digital for Income Tax鈥� to confirm various points.

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 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.

Following consultation, the Welsh Government has confirmed that it will end charitable business rates relief for fee-charging schools. The change will come into effect on 1 April 2025, if it is approved by the Senedd.

The Government has published a raft of amendments to be considered by the Public Bill Committee. Most of the changes affect the replacement of remittance basis/domicile Schedules.

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

These Regulations are made to address the tax consequences of changes arising from the rectification exercises carried out by the Parliamentary Contributory Pension Fund (PCPF), the Members of the Senedd Pension Scheme (Senedd Scheme) or an Assembly Members鈥� Pension Scheme (Northern Ireland)

The final version of the document as it has been laid in Parliament has been published.

The CIOT has published its response to the HMRC consultation on 鈥淭he Tax Administration Framework Review: New ways to tackle non-compliance鈥�. The response addresses various proposals aimed at improving tax compliance and administration.

The CIOT has published its response to the HMRC consultation on 鈥淪implifying the Taxation of Offshore Interest鈥�. The response addresses the complexities and potential solutions for taxing overseas investment income.

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

HMRC has published a new notice on digital record keeping for Making Tax Digital for Income Tax. It has also updated the notice on the information to be submitted with details about the quarterly update information that must be provided by a relevant person with property income and profits from a jointly let property.

HMRC has published Issue 127 of the Agent Update with updates and information relevant to tax agents and their clients.