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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.

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

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

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

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.

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

This Order specifies the standard rate and lower rate for Scottish landfill tax for disposals on or after it comes into force on 1 April 2025.

HMRC has agreed to amend its guidance on the application of condition C of the LLP salaried member rules within

A 40% business rates relief for film studios in England is being rolled out from 17 February 2025.