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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 updated the guidance on the online tool ‘Manage your trust’s details’ to show which details can and cannot be changed using the online service.

HMRC has published a GAAR Advisory Panel opinion dated 29 October 2024 concerning reducing the value of an estate for IHT and avoiding IHT on a lifetime transfer by acquiring shares in a company and gifting those shares to an employee trust.

These Regulations are made to amend the Income and Corporation Taxes (Electronic Communications) Regulations 2003, SI 2003/282 to so that an insignificant technical error, in an electronic delivery to HMRC of information to which SI 2003/282 apply, does not completely invalidate the delivery. They ensure that the significance of any failure to adhere to the technical conditions is taken into account in assessing the validity of an electronic delivery.

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

The CIOT has published its response to the Review of Double Taxation Treaties 2025/26.

HMRC has published the GAAR Advisory Panel opinion dated 29 October 2024, concerning the creation of obligations to make pension payments to employees and the transfer of those obligations to another employee in exchange for payment.

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

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

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.

Details of updates to HMRC import, export and customs guidance for the period from 11 to 17 February 2025.

These Regulations are made to prescribe the standard rate, lower rate and unauthorised disposals rate for landfill disposals tax chargeable on taxable disposals (within the meaning of Part 2 of the Landfill Disposals Tax (Wales) Act 2017) made on or after 1 April 2025

The guidance on applying to pay voluntary NIC when abroad has been updated to remove the requirements to apply by post.

HMRC has issued a briefing explaining its operational activity during the new independent review of the loan charge.

HMRC has published the February 2025 issue of the Employer Bulletin, providing important updates and information relevant to employers and agents.

HMRC has issued a policy paper on employers operating in a designated special tax site in a freeport or investment zone being required to provide their employee’s workplace if they are claiming the secondary Class 1 NIC relief through their payroll.

These Regulations are made to amend the Social Security (Contributions) Regulations 2001, SI 2001/1004 to add a requirement for employers who are claiming the zero rate of secondary Class 1 (employer) National Insurance contributions in respect of employees who work in special tax sites in freeports or investment zones in Great Britain, to include the postcode for the address at which the employee works in their Full Payment Submission.

In response to a request from ICAEW, HMRC has confirmed that changes to the company size thresholds in the

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