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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 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

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.

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

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

These Regulations are made to amend the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (the 2017 Act) to amend Schedule 21A (relief for special tax sites) which provides for a relief from land transaction tax for qualifying transactions of land within a special tax site.

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.

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

HMRC has published GfC12 guidelines 鈥楬elp with labour supply chain assurance鈥�.

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

SI 2025/20: Amendments are made to the legislation that deals with customs procedures relating to safety and security declarations. They amend two pieces of UK secondary legislation and two pieces of assimilated direct legislation in relation to customs. They are made in exercise of legislative powers under the Customs and Excise Management Act 1979 in connection with assimilated law. They come into force on 30 January 2025.

The CIOT is calling on the Government to address unfair tax rules as interest rates on late payments rise.

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

HM Courts & Tribunals Service has revised the guideline hourly rates effective from 1 January 2025.

HMRC has published its latest Stakeholder Digest (19 December 2024), providing updates and reminders relevant to UK tax practitioners.