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Finance Act 2025 received Royal Assent 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.

HMRC has published an online tool to calculate adjustments required to tax returns for the 2024–25 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.

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

These Regulations make provision in consequence of the Child Benefit and Guardian’s Allowance Up-rating Order 2025, SI 2025/292 which provides for the annual up-rating of Child Benefit and Guardian’s Allowance.

This Order is made to fulfils the statutory duty on the Secretary of State to review the rates of social security benefits and provide for the up-rating of certain benefits.

These Regulations amend the Help-to-Save Accounts Regulations 2018, SI 2018/87.

HMRC has announced that it is introducing a new service for agents on 31‌‌‌ â€Œâ€ŒMarch 2025, to help escalate and resolve PAYE and self assessment queries.

These Regulations amend Social Security (Contributions) Regulations 2001, SI 2001/1004 to up-rate the special rate of Class 2 National Insurance contributions payable by share fishermen.

A Treasury Minutes Progress Report provides an update on the HMRC Single Customer Account.

The Government has announced that it plans to increase the income tax self assessment (ITSA) reporting threshold for trading income from £1,000 to £3,000 gross within this Parliament. Other measures to help HMRC deliver Plan for Change are also announced.

HMRC has updated guidance to confirm that agents can now use the online form to apply for a refund of the higher rates of Stamp Duty Land Tax.

10 March 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 increase the ‘official rate of interest’ applicable under section 178 of the Finance Act 1989 for the purposes of Chapter 7 of Part 3 of the Income Tax (Earnings and Pensions) Act 2003

Individuals have until 5 April 2025 to fill gaps in their National Insurance record dating back to 6 April 2006. HMRC has relaxed the deadline in certain circumstances.

The Senedd has approved the Welsh Budget 2025-26.

The subgroup which is chaired by HMRC has published new minutes of meetings.