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HMRC has updated its guidance â€˜Social Security abroad: NI38’ on paying National Insurance contributions to the UK and getting benefits when abroad.

HMRC has published its latest Tax-free savings newsletter (Issue 17, July 2025).

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

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.

Details of updates to HMRC import, export and customs guidance for the period from 24 to 30 June 2025.

HM Treasury has confirmed that an agreement has been reached on global minimum tax, which has led to the removal of Section 899 from the One Big Beautiful Bill in the US.

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 amend the International Tax Compliance Regulations 2015, SI 2015/878, which require UK financial institutions to report information on certain non-resident account holders to His Majesty’s Revenue and Customs (HMRC) for exchange under international agreements. The amendments update the rules to reflect international developments, including changes to the OECD’s Common Reporting Standard, and enhance the effectiveness of the reporting regime.

The OECD has released 36 new peer review results under BEPS Action 14 on Mutual Agreement Procedures (MAP), highlighting continued progress by members of the Inclusive Framework on BEPS that have committed to implementing the Action 14 minimum standard, which seeks to improve the resolution of treaty-related disputes through the MAP.

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.

These Regulations are made to provide an exemption from Stamp Duty and Stamp Duty Reserve Tax (SDRT) for transfers of shares in connection with trading activity that takes place on a Private Intermittent Securities and Capital Exchange System (PISCES) under the PISCES sandbox arrangements.

Details of updates to HMRC import, export and customs guidance for the period from 17 to 23 June 2025.

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

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.

Antigua and Barbuda has signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the BEPS Convention).