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HMRC Personal Tax Query Resolution Service for Agents now live

The Personal Tax Query Resolution Service for Agents is now live. HMRC has also notified unavailability of the Agent Services Account on certain days in April.

03 Apr 2025 00:00 | Published by a Tolley Employment Tax expert

Welsh Revenue Authority Corporate Plan 2025 to 2028

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

02 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

SSI 2025/102 The Social Security Up-rating (Scotland) Order 2025

This Order provides for an increase in the various rates of carer’s allowance, attendance allowance, disability living allowance, industrial injuries disablement benefit, industrial death benefit, severe disablement allowance, and personal independence payment.

01 Apr 2025 00:00 | Published by a Tolley Employment Tax expert

Weekly Roundup HMRC Manuals: 31 March 2025

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

31 Mar 2025 00:00 | Published by a Tolley Corporation Tax expert

Independent Review of the Loan Charge: Call for evidence

HM Treasury has issued a Call for Evidence - Independent Loan Charge Review 2025.

31 Mar 2025 00:00 | Published by a Tolley Employment Tax expert

Pension Schemes Newsletter 168— March 2025

HM Revenue and Customs (HMRC) has published Pensions schemes newsletter 168 for March 2025. The newsletter includes articles on pension scheme return (PSR), drawdown pension tables, qualifying recognised overseas pension schemes (QROPS) and lifetime allowance protections and enhancements.

28 Mar 2025 00:00 | Published by a Tolley Employment Tax expert

Updated HMRC interest rates for late and early payments

Following the publication of

28 Mar 2025 00:00 | Published by a Tolley Corporation Tax expert

SI 2025/399 Finance Act 2021 (Amendment of Schedule 26 Penalty Figures) (Appointed Day: Regulation Making Power) Regulations 2025

These Regulations appoint 28 March 2025 as the day on which Schedule 26 to the Finance Act 2021 (FA 2011) comes into force to for the purpose of making regulations under paragraphs 11 and 22(4) of that Schedule.

28 Mar 2025 00:00 | Published by a Tolley Personal Tax expert

CIOT response: Inquiry into the Scottish Budget process in practice

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.

28 Mar 2025 00:00 | Published by a Tolley Corporation Tax expert

Updated Guidance: Changes in annual allowance as a result of the public service pensions remedy

HMRC has updated the date when a member must notify to elect the scheme to pay on a mandatory basis.

27 Mar 2025 00:00 | Published by a Tolley Employment Tax expert

SI 2025/386 Taxes and Duties, etc (Interest Rate) (Amendment) Regulations 2025

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.

27 Mar 2025 00:00 | Published by a Tolley Corporation Tax expert

SI 2025/376 Statutory Neonatal Care Pay (General) Regulations 2025

These Regulations are made to implement a new entitlement for employed parents, of children who receive neonatal care, and who meet certain eligibility criteria, to receive a statutory payment (paid at either the statutory flat rate of £187.18 per week for 2025/2026, or 90% of average earnings calculated over a set reference period, whichever is lower while absent from work).

26 Mar 2025 00:00 | Published by a Tolley Employment Tax expert

SI 2025/375 Neonatal Care Leave and Miscellaneous Amendments Regulations 2025

These Regulations are made to implement a new statutory entitlement, as introduced by the Neonatal Care (Leave and Pay) Act 2023. Neonatal Care Leave and Pay will be available to employed parents if their child receives neonatal care starting within 28 days of birth, and goes on to spend seven or more continuous days in this care. The entitlement will apply to employed parents of children born on or after 6 April 2025 and provide these parents with up to twelve weeks of paid leave. Together, the package will ensure that parents who are employees will be supported to take time away from work to care for their child who is receiving or has received Neonatal Care.

26 Mar 2025 00:00 | Published by a Tolley Employment Tax expert

CIOT issues paper on concerns relating to non-domiciled individuals and “double remittancesâ€

The CIOT has issued a paper outlining its concerns about the wording of certain provisions in the

26 Mar 2025 00:00 | Published by a Tolley Trusts and Inheritance Tax expert

Spring Statement 2025: key tax announcements

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.

26 Mar 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 24 March 2025

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

24 Mar 2025 00:00 | Published by a Tolley Corporation Tax expert

Finance Act 2025 receives Royal Assent

Finance Act 2025 received Royal Assent on 20 March 2025.

21 Mar 2025 00:00 | Published by a Tolley Corporation Tax expert

SSI 2025/79 The Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Commencement No. 1) Regulations 2025

Certain provisions of the Aggregates Tax and Devolved Taxes (Scotland) Act 2024 (ATDT(S)A 2024) come into force on 1 April 2025.

20 Mar 2025 00:00 | Published by a Tolley Owner-Managed Businesses expert

Agent Update: Issue 129

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

20 Mar 2025 00:00 | Published by a Tolley Corporation Tax expert

HMRC releases new CGT rate-change adjustments calculator

HMRC has published an online tool to calculate adjustments required to tax returns for the 2024–25 tax year as a result of the changes to the main rates of CGT on 30 October 2024.

18 Mar 2025 00:00 | Published by a Tolley Personal Tax expert

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Bare trusts ― income tax and CGTThis guidance note explains how trustees of bare trusts are treated for income tax and capital gains purposes. Although a bare trust is, in equity, a type of trust, for both income tax and capital gains tax purposes its existence is transparent. This means that no tax

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