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HMRC has published a package of tax and customs administration and simplification measures aimed at reducing administrative burdens. It includes new consultations, consultation outcomes, calls for evidence, announcements and other documents.

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

The Republic of Côte d’Ivoire has signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.

HMRC has updated its guidance on promoters of tax avoidance schemes to provide more information on stop notices.

HMRC has published Issue 130 of the Agent Update, providing a round-up of updates and reminders for tax practitioners.

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

The Courts and Tribunals Judiciary has published updated guidance on the use of artificial intelligence (AI), replacing its December 2023 guidance.

The CIOT has exchanged emails with HMRC regarding the application of going concern rules in the context of intra-group transfers of trade, where such transfers do not occur within the accounting period for which an R&D claim is being made.

HMRC has updated it guidance ‘What to do if your tax agent business is changing’ to add information on what to do if an agency stops trading.

HMRC has issued a new factsheet: Compliance checks: Automatic Exchange of Information obligations — CC/FS46

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

HMRC has updated its guidance page ‘Preparing for the Multinational Top-up Tax and the Domestic Top-up Tax’. Information has been updated about registration and reporting requirements, and OECD standardisation and guidance.

HMRC has provided an update to CIOT on its approach to corporate interest restriction reporting company appointments.

These Regulations provide for exemptions from capital gains tax, corporation tax, income tax and a relief from inheritance tax for payments received under Horizon Shortfall Scheme Appeals, an independent appeals process created by the Department for Business and Trade.

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

In the Treasury minutes published on 3 April 2025, the Government has responded, among other things, to the Public Accounts Committee (PAC) report from session 2024-25 on HMRC Customer Service and Accounts, and Tax evasion in the retail sector.

HMRC has updated the form used to submit evidence in support of claiming creative industry tax reliefs, and added guidance on expenditure credit claims.

The Welsh Revenue Authority (WRA) has published its Corporate Plan 2025 to 2028.

These Regulations specify territories as Pillar Two territories and designate qualifying domestic top-up taxes and accredited qualifying domestic top-up taxes.

HMRC has published Spotlight 68, which highlights a scheme that uses advertising and marketing expenditure to reduce profitability and disguise income in the form of redeemable loyalty points.