³ÉÈËÓ°Òô

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

This Order specifies the standard rate and lower rate for Scottish landfill tax for disposals on or after it comes into force on 1 April 2025.

These Regulations are made to amend the Income and Corporation Taxes (Electronic Communications) Regulations 2003, SI 2003/282 to so that an insignificant technical error, in an electronic delivery to HMRC of information to which SI 2003/282 apply, does not completely invalidate the delivery. They ensure that the significance of any failure to adhere to the technical conditions is taken into account in assessing the validity of an electronic delivery.

The CIOT has published its response to the Review of Double Taxation Treaties 2025/26.

A 40% business rates relief for film studios in England is being rolled out from 17 February 2025.

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

These Regulations are made to prescribe the standard rate, lower rate and unauthorised disposals rate for landfill disposals tax chargeable on taxable disposals (within the meaning of Part 2 of the Landfill Disposals Tax (Wales) Act 2017) made on or after 1 April 2025

HMRC is reducing the late-payment interest rate to 7.00% and the repayment rate to 3.50% from 25 February 2025 for most taxes and payments. Interest on quarterly instalment payments of corporation tax will also be reduced from 17 February.

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

These Regulations are made to amend the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (LTTA 2017) to amend Schedule 13 (relief for acquisitions involving multiple dwellings) which provides a relief from land transaction tax in relation to acquisitions involving multiple dwellings.

These Regulations are made to designate areas, known as ‘special tax sites’, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 and Part 4 (stamp duty land tax) of the Finance Act 2003.

The UK is suspending the Russia and Belarus Double Tax Treaties from April 2025.

HMRC has published its latest Stakeholder Digest (January 2025).

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

HMRC has launched a consultation on supplementary draft guidance for Multinational Top-up Tax and Domestic Top-up Tax. This consultation will close on 8 April 2025.

These Regulations are made to amend 116 pieces of UK secondary legislation and 130 pieces of assimilated direct EU legislation in relation to retained EU law reform. They amend or revoke various provisions of subordinate legislation and assimilated direct legislation in consequence of certain provisions of the Retained EU Law (Revocation and Reform) Act 2023 (REUL(RR)A 2023). They are made in exercise of legislative powers under the REUL(RR)A 2023 in connection with assimilated law. They came into force on 27 February 2025.

Following consultation, the Welsh Government has confirmed that it will end charitable business rates relief for fee-charging schools. The change will come into effect on 1 April 2025, if it is approved by the Senedd.

The Government has published a raft of amendments to be considered by the Public Bill Committee. Most of the changes affect the replacement of remittance basis/domicile Schedules.

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

The final version of the document as it has been laid in Parliament has been published.