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Finance Bill 2025 roundup (24 January 2025): latest Government amendments

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.

The Government has published a further batch of amendments to Finance Bill 2025 which will be considered (and almost certainly passed) by the Public Bill Committee, which is to begin its work on Tuesday 28 January 2025.

Amendments are proposed as follows.

Clause 21 ― PAYE / internationally mobile employees

Changes are made to clarify points around the application of ITEPA 2003 new s 690 and HMRC notices under new s 690A (Government amendments 15 to 19).

Clause 37 ― non-doms changes: claims for relief on foreign income

This amendment provides for income treated as arising to a settlor of a trust as a result of a capital payment made by the trustees, to be eligible for relief to the extent that the deemed income arises from foreign income (Gov amend 20).

Schedule