UUÂãÁÄÖ±²¥

These Regulations are made to impose due diligence, record-keeping and reporting obligations on UK reporting cryptoasset service providers; to provide penalties for failures to comply with the obligations; and to provide supplementary provision.

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

These Regulations make a minor amendment to the Child Trust Funds Regulations 2004, SI 2004/1450 to reflect developments in other legislation.

HMRC has published its latest Stakeholder Digest (24 June 2025).

The CIOT has sent a submission to HMRC on non-domicile taxation reforms which may require legislative change and clarification. The submission sets out several technical and legislative issues following the enactment of the

The ATT has provided an update on Class 2 computation issues for 2024/25.

These Regulations are made to amend the Individual Savings Account Regulations 1998, SI 1998/1870 to reflect developments in other legislation, clarify the position in cases of doubt and provide additional safeguards for investors.

23 June 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 132 of the Agent Update, providing a round-up of updates and reminders for tax practitioners.

The CIOT has published a response to the HMRC consultation on Closing in on promoters of tax avoidance.

The CIOT has published a response to the HMRC consultation on Behavioural penalties reform.

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

The CIOT has welcomed the confirmation of additional resources for HMRC in the Government’s Spending Review and has set out a number of ways the money could be spent effectively to improve HMRC’s efficiency and deliver better service to taxpayers and agents.

HM Treasury has published a policy paper setting out the principles that will guide how the Government designs and delivers tax policy changes.

The FTT has updated its guidance on oral evidence from abroad.

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

HM Treasury has published a Government response and policy update regarding the tax treatment of carried interest following a call for evidence. This update details the implementation of a revised tax regime, which will bring all carried interest within the income tax framework from April 2026.

The ATT has published a new set of Technical Frequently Asked Questions (FAQs) for Making Tax Digital (MTD).

HMRC has issued guidance on what taxpayers need to do if HMRC contacts them about unauthorised access to their online account.

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