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

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.

These Regulations are made to amend the Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations 2024, SI 2024/320 to correct a small number of errors present, including the previous omission of data items relating to production status and touring schedules, and clarify some parts of the text relating to the definition of a tax adviser and the provision of information in Table 2.

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).

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.

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

The Chancellor delivered the government鈥檚 Spring Statement on 26 March 2025. Although not a Budget or 鈥榤ajor fiscal event鈥� the statement included a number of tax announcements.

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.

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

Details of updates to HMRC import, export and customs guidance for the period from 18 to 24 March 2025.

Finance Act 2025 received Royal Assent on 20 March 2025.

Three R&D guidance pages have been updated to add details for companies based in Northern Ireland.

The 2025 UK-Peru Double Taxation Convention was signed on 20 March 2025.

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

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

This Order is made to state the annual chargeable amounts of the annual tax on enveloped dwellings.

HMRC has published guidance on how to notify them when entering a scheme into the Reserved Investor Fund regime.

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

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.