NEWS

HMRC have published the annual update to the VAT road fuel scale charge amounts, as required under the VAT (Flat-rate Valuation of Supplies of Fuel for Private Use) Order, SI 2013/2911, articles 5–7. Businesses should use the new scale charge amounts...

HMRC’s tax investigations into the UK’s largest businesses now last an average of 45 months, according to research by Pinsent Masons, with around half of the approximately 2,000 largest businesses covered by HMRC’s ‘Large Business Service’ in the UK...

The respective Heads of the judiciary and Senior President of Tribunals have issued updated guidance for ‘all judicial office holders’ under their responsibility, on the use of artificial intelligence, covering key risks and issues associated with...

HMRC have published new guidance on main and supporting agents for MTD for income tax self-assessment purposes. The new guidance notes that sole traders and landlords within MTD for ITSA can appoint multiple agents, and distinguishes between the...

HMRC’s new factsheet Automatic Exchange of Information obligations: CC/FS46 covers penalties for failures by financial institutions to comply with their automatic exchange of information obligations – including failures to file returns and failures...

HMRC marked their 20th anniversary on 18 April 2025. The department was established by the then Chancellor Gordon Brown through the merger of the Inland Revenue and HM Customs and Excise, bringing together both direct and indirect tax collection...

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

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

HMRC have sought to address CIOT concerns about the potential for double remittances on foreign income or gains in the non-domicile changes in Finance Act 2025. The CIOT argued that HMRC’s current view of past remittance rules appeared to be...

The National Insurance Contributions (Secondary Class 1 Contributions) Act 2025 received royal assent on 3 April 2025. The Act: increases the secondary Class 1 NICs rate from 13.8% to 15%; reduces the Class 1 NICs secondary threshold from £175 to...