NEWS

HMRC have brought together existing guidance on tax arrangements for long-term UK residents, qualifying new UK residents and their employers and representatives, which can now be accessed via a centralised landing page. HMRC note that guidance will...

HMRC have issued new guidance explaining how to report poor service standards in R&D tax relief claims. This is all about agents reporting other agents, rather than agents reporting sub-par HMRC levels of service in relation to R&D claims. The...

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

In a recent update to their briefing paper on the direct recovery of tax debt powers, HMRC have confirmed that they are re-starting the use of the direct recovery provisions, saying: ‘HMRC paused the use of DRD during the Covid-19 pandemic and has...

The ICAEW Tax Faculty has cautioned that the proposed mandatory registration of tax advisers, together with the introduction of extra HMRC powers targeting agents who facilitate non-compliance and promoters of tax avoidance, could risk undermining...

HMRC have released updated guidance in the National Insurance Manual (NIM33650 onwards) covering earnings for internationally mobile employees (IMEs), with a summary also appearing in the most recent Agent Update. The new guidance makes clear that...

HMRC have issued a new reserved investor funds (RIFs) technical note, providing commentary on the rules applicable to RIF schemes and the tax rules applicable to investors in such schemes. As well as providing an overview of the legislation, the...

HMRC have issued new guidance on the requirements and responsibilities from 6 April 2026 for recruitment agencies or end clients where workers are supplied through umbrella companies. The agency or the end client will be responsible for ensuring that...

HMRC have published new guidance on converting Class 3 NICs paid by individuals while they were working abroad into Class 2 contributions. The guidance notes that, depending on the tax year in question, the rate of Class 3 contributions may have been...

The Tonnage Tax (Training Requirement) (Amendment etc.) Regulations, SI 2025/1007, increase, with effect from 1 October 2025, both the rate for payments in lieu of maritime training within the tonnage tax regime, from £1,421 to £1,705, and the higher...