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In the Treasury minutes published on 3 April 2025, the Government has responded, among other things, to the Public Accounts Committee (PAC) report from session 2024-25 on HMRC Customer Service and Accounts, and Tax evasion in the retail sector.

HMRC has updated the form used to submit evidence in support of claiming creative industry tax reliefs, and added guidance on expenditure credit claims.

The Welsh Revenue Authority (WRA) has published its Corporate Plan 2025 to 2028.

These Regulations specify territories as Pillar Two territories and designate qualifying domestic top-up taxes and accredited qualifying domestic top-up taxes.

HMRC has published Spotlight 68, which highlights a scheme that uses advertising and marketing expenditure to reduce profitability and disguise income in the form of redeemable loyalty points.

These directions specify the procedures for electronic communications related to claim notifications, additional information, and amendments to company tax returns containing an R&D claim.

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

Following the publication of

The CIOT has published its response to the inquiry into the Scottish Budget process in practice. The response focuses on the effectiveness of the Budget process in delivering tax policy in Scotland and highlights the need for improvements in legislative procedures for devolved taxes.

These Regulations are made to amend four pieces of secondary legislation to increase the late payment interest rate on amounts payable to HMRC in respect of unpaid tax liabilities by 1.5 percentage points.

These Regulations are made to amend the Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations 2024, SI 2024/320 to correct a small number of errors present, including the previous omission of data items relating to production status and touring schedules, and clarify some parts of the text relating to the definition of a tax adviser and the provision of information in Table 2.

The Chancellor delivered the government’s Spring Statement on 26 March 2025. Although not a Budget or ‘major fiscal event’ the statement included a number of tax announcements.

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

Finance Act 2025 received Royal Assent on 20 March 2025.

Three R&D guidance pages have been updated to add details for companies based in Northern Ireland.

HMRC has published Issue 129 of the Agent Update, providing a round-up of updates and reminders for tax practitioners.

This Order is made to state the annual chargeable amounts of the annual tax on enveloped dwellings.

HMRC has published guidance on how to notify them when entering a scheme into the Reserved Investor Fund regime.

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

HMRC guidance has been updated to add a link to the ‘Check how to submit your ATED return’ tool.