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HMRC has released a new online tool which allows individuals to check whether their pension payments are likely to be subject to income tax.

These Regulations make provisions in consequence of the Social Security Benefits Up-rating Order 20251, SI 2025/295 which provides for the annual up-rating of social security benefits.

17 March 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.

These Regulations make consequential amendments to the Social Security Contributions (Decisions and Appeals) Regulations 1999, SI 1999/1027 as a direct consequence of the introduction of Statutory Neonatal Care Pay, by inserting reference to Statutory Neonatal Care Pay alongside reference to existing statutory payments.

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

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.

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

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.

The Scottish Government has launched a consultation on the future of the Scottish Landfill Communities Fund (SLCF), a voluntary tax credit scheme linked to the Scottish Landfill Tax (SLfT). The consultation seeks views on the fund's viability given declining SLfT revenues.

These Regulations are made to amend the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994, SI 1994/1882 and the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations (Northern Ireland) 1994, SR 1994/271 to amend an existing percentage figure in accordance with a pre-determined formula. They come into force on 6 April 2025.

These Regulations make provision in consequence of the Child Benefit and Guardian’s Allowance Up-rating Order 2025, SI 2025/292 which provides for the annual up-rating of Child Benefit and Guardian’s Allowance.

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 fulfils the statutory duty on the Secretary of State to review the rates of social security benefits and provide for the up-rating of certain benefits.

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.

Amendments are made to the Social Security (Contributions) Regulations 2001, SI 2001/1004 as a direct consequence of the introduction of Statutory Neonatal Care Pay, by inserting reference to Statutory Neonatal Care Pay alongside references to existing statutory payments, to ensure payments of Statutory Neonatal Care Pay are treated as remuneration from an employed earner's employment for National Insurance Contributions (NICs) purposes.

These Regulations amend the Help-to-Save Accounts Regulations 2018, SI 2018/87.

These Regulations make a series of consequential amendments to various legislation to account for the introduction of this new statutory leave and pay entitlement.

HMRC has announced that it is introducing a new service for agents on 31‌‌‌ â€Œâ€ŒMarch 2025, to help escalate and resolve PAYE and self assessment queries.

These Regulations amend Social Security (Contributions) Regulations 2001, SI 2001/10004 to provide that the qualifying amount of a tax redress payment will be disregarded in the calculation of earnings for the purpose of establishing liability to Class 1 National Insurance contributions.