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Weekly Roundup HMRC Manuals: 7 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

07 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

Treasury Minutes: April 2025 – Government responses to tax recommendations

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.

04 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 31 March 2025

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

31 Mar 2025 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC interest rates for late and early payments

Following the publication of

28 Mar 2025 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: Inquiry into the Scottish Budget process in practice

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.

28 Mar 2025 00:00 | Published by a Tolley Corporation Tax expert

SI 2025/386 Taxes and Duties, etc (Interest Rate) (Amendment) Regulations 2025

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.

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

Spring Statement 2025: key tax announcements

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.

26 Mar 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 24 March 2025

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

24 Mar 2025 00:00 | Published by a Tolley Corporation Tax expert

Finance Act 2025 receives Royal Assent

Finance Act 2025 received Royal Assent on 20 March 2025.

21 Mar 2025 00:00 | Published by a Tolley Corporation Tax expert

Agent Update: Issue 129

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

20 Mar 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 17 March 2025

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

17 Mar 2025 00:00 | Published by a Tolley Corporation Tax expert

Plans to increase the self assessment reporting threshold for trading income and other measures to deliver Plan for Change

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.

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

Weekly Roundup HMRC Manuals: 10 March 2025

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

10 Mar 2025 00:00 | Published by a Tolley Corporation Tax expert

First-tier Tribunal ( Tax Chamber) updates guidance on pdf bundles

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

04 Mar 2025 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest - February 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.

03 Mar 2025 00:00 | Published by a Tolley Corporation Tax expert

Government proposes amendments to Finance Bill 2025

The UK government has put forward 66 amendments to Finance Bill 2025 to be considered at Report Stage on 3 March 2025.

26 Feb 2025 00:00 | Published by a Tolley Corporation Tax expert

UK-Andorra Double Tax Convention signed

The 2025 UK-Andorra Double Taxation Convention was signed in London on 20 February 2025.

24 Feb 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 24 February 2025

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

24 Feb 2025 00:00 | Published by a Tolley Corporation Tax expert

Agent Update: Issue 128

HMRC has published Issue 128 of the Agent Update which includes updates and reminders on MTD for income tax, employers NIC changes and filing of returns without an overlap relief figure.

21 Feb 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 17 February 2025

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

17 Feb 2025 00:00 | Published by a Tolley Corporation Tax expert

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Associated companies ― from 1 April 2023

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Class 1 v Class 1A

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