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These Regulations are made to bring certain provisions of the Economic Crime and Corporate Transparency Act 2023 (ECCTA 2023) into force on 18 March 2025 and 1 September 2025. They also revoke the Economic Crime and Corporate Transparency Act 2023 (Commencement No 3) Regulations 2024, SI 2024/1108, and amend the Register of Overseas Entities (Annotation and Removal) Regulations 2024, SI 2024/53.

HMRC recently updated its creative industry tax reliefs guidance stating that, from April 2025, the CT600P creative industries supplementary page had to be included with returns. The guidance has been further updated to remove the need to submit the supplementary page.

This Order is made to revoke the Double Taxation Relief and International Tax Enforcement (Belarus) Order 2018, SI 2018/778, which gives effect to arrangements between the UK and the Republic of Belarus with a view to affording relief from double taxation

This Order is made to revoke the Double Taxation Relief (Taxes on Income) (Russian Federation) Order 1994, SI 1994/3213, which gives effect to arrangements between the UK and the Russian Federation with a view to affording relief from double taxation.

The Government has announced that it plans to increase the income tax self assessment (ITSA) reporting threshold for trading income from £1,000 to £3,000 gross within this Parliament. Other measures to help HMRC deliver Plan for Change are also announced.

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

HMRC has issued guidance on the closure of the online service to file company accounts and tax returns.

The First-tier Tribunal has revised its guidance on the preparation of pdf bundles that was first published in 2021.

SI 2025/231: These Regulations are made to amend the Register of Overseas Entities (Delivery, Protection and Trust Services) Regulations 2022, SI 2022/870 to allow for anyone to make an application for protection whose information could be published or disclosed by the registrar under the Register of Overseas Entities (ROE). They came into force partly on 28 February 2025, and come into force fully on 31 August 2025. (Updated from draft on 3 March 2025).

HMRC has published its latest Stakeholder Digest (February 2025). This edition includes updates on new campaigns, guidance, and consultations relevant to UK tax practitioners.

These Regulations are made to support the government’s introduction of the Reserved Investor Fund (RIF). The Reserved Investor Fund will be a new type of UK-based investment fund vehicle legally structured as an unauthorised co-ownership alternative investment fund (AIF).

The UK government has put forward 66 amendments to Finance Bill 2025 to be considered at Report Stage on 3 March 2025.

These Regulations are made to set out tax rules for a new type of investment fund, the Reserved Investor Fund (Contractual Scheme) (RIF), and its investors. In addition, they make minor changes to the tax rules for Co-ownership Authorised Contractual Schemes (CoACS), a similar type of investment fund.

The OECD has published a consolidated report which incorporates the agreed materials on Amount B that have been released by the Inclusive Framework from February 2024 up until December 2024.

The 2025 UK-Andorra Double Taxation Convention was signed in London on 20 February 2025.

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

HMRC has updated its detailed tax guidance for charities. Chapter 6 on claims and returns has been updated and Chapter 1 and Annex v have been withdrawn.

HMRC has updated its pages on creative industry tax reliefs to add guidance on checking if a production qualifies for relief and to confirm that from April 2025 the CT600P creative industries supplementary page must be included with a return.

HMRC has published Issue 128 of the Agent Update which includes updates and reminders on MTD for income tax, employers NIC changes and filing of returns without an overlap relief figure.

The CIOT have issued a response to HMRC’s call for evidence on Personal Tax: Offshore Anti-Avoidance legislation.