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

HM Treasury has issued a Call for Evidence - Independent Loan Charge Review 2025.

Details of updates to HMRC import, export and customs guidance for the period from 25 to 31 March 2025.

HM Revenue and Customs (HMRC) has published Pensions schemes newsletter 168 for March 2025. The newsletter includes articles on pension scheme return (PSR), drawdown pension tables, qualifying recognised overseas pension schemes (QROPS) and lifetime allowance protections and enhancements.

Following the publication of

These Regulations appoint 28 March 2025 as the day on which Schedule 26 to the Finance Act 2021 (FA 2011) comes into force to for the purpose of making regulations under paragraphs 11 and 22(4) of that Schedule.

The CIOT has published its response to the inquiry into the Scottish Budget process in practice. The response focuses on the effectiveness of the Budget process in delivering tax policy in Scotland and highlights the need for improvements in legislative procedures for devolved taxes.

HMRC has published its latest Employment Related Securities Bulletin 59 (March 2025).

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.