HMRC has published amendments to the Construction Industry Scheme (CIS) Reform Manual, focusing on landlord-tenant payment regulations. The updates provide detailed explanations of payments made by landlords to tenants, including comprehensive guidance on Regulation 20A and accompanying examples. The amendments aim to clarify the regulatory framework governing these specific construction-related transactions within the CIS.

HMRC has updated its Economic Crime Levy guidance to reflect the levy bands applying for financial years from 1 April 2026. The new structure comprises five bands based on UK revenue: small entities with revenue up to £10.2 million pay no levy; band A entities with revenue over £10.2 million and up to £36 million pay £10,000; band B entities with revenue over £36 million and up to £500 million pay £36,000; band C entities with revenue over £500 million and up to £1 billion pay £500,000; and band D entities with revenue over £1 billion pay £1 million.

HMRC has published comprehensive updates to its Employment Income Manual, incorporating changes from Finance Act 2025 and new tax year rates. Key modifications include: revised van, car and fuel (for both vans and cars) benefit rates for 2025-26, new guidance on internationally mobile employees, and changes to foreign service rules. The updates also encompass amendments to employer-financed retirement benefits schemes, revised treatment of restrictive undertakings from the 6 April 2025, and updated guidance on non-resident employee travel expenses. The changes reflect both routine annual rate updates and substantial legislative changes introduced by the Finance Act 2025.

HM Revenue and Customs (HMRC) has updated Form IHT38 on Claim for relief on loss on sale of land. The form enables the persons who paid the original IHT liability to claim relief where land forming part of a deceased individual’s estate is sold at a loss within four years of death. The wording has been updated to require a full completion statement for each property in respect of which relief is claimed.

HMRC has updated form C4 used for correcting the amount of inheritance tax (IHT), capital transfer tax or estate duty paid on IHT accounts. The new form includes a section on the repayment authority and the address to post the form.

HMRC has published a correction to the inheritance tax (IHT) interest rates from the October 1988 table by adjusting the end date for the interest rate period commencing 20 August 2024 from 25 November 2025 to 25 November 2024. This rectification safeguards the concise application of interest rates for IHT calculations.

HMRC has published comprehensive updates to its Inheritance Tax Manual, implementing changes to align with the replacement of the domicile-based IHT regime with the new long-term residence rules taking effect from 6 April 2025. The revisions encompass guidance on settled property charges, excluded property rules, foreign property treatment, and domicile elections. The manual updates also include revised procedures for forms IHT400, IHT401, and IHT100, alongside updated guidance on spouse exemptions and trust arrangements. These changes reflect modifications to the treatment of non-UK domiciled individuals for inheritance tax purposes.

HM Revenue and Customs (HMRC) published amendments to its International Exchange of Information Manual on 6 November 2025, primarily to implement updates for the Common Reporting Standard (CRS) 2.0. The revisions affect multiple sections, including those on financial institution classifications, due diligence procedures, reportable information requirements, and charity-related provisions.

HM Revenue & Customs have updated the Pensions Tax Manual on 27 March 2024 and 28 March 2024. It is to take account of the abolition of the lifetime allowance (LTA) from 6 April 2024 and the related provisions in the Finance Act 2024. The changes to information include, but are not limited to, member benefits, transfers, protection from LTA charges and annual allowances.

HMRC has added new versions of forms R185 (Settlor), R185 (Trust Income) and R185 (Estate Income) for the tax year 2022-2023. HMRC also updated the forms and notes for reporting capital gains tax (CGT) on UK property for the tax year 2023-2024.

HM Revenue & Customs (HMRC) has updated the Trust Registration Service Manual (TRSM) to include changes such as additional content on taxable and non-taxable deadlines, a new section on 'Settlors of trusts established by Deeds of Variation', a new section on the 'Practicalities of gathering the required information' and a new section ‘Property held on behalf of a partnership’ added; confirmation of position for taxable co-ownership trusts. Additionally, links to other sections of the TRSM have been added, confirmation of the position for trusts established in the UK and for unincorporated associations has been provided and further information on personal injury trusts and sub-fund settlements has been added.

HMRC has updated VAT Notice 700/17 to revise its guidance on claiming input tax for funded pension scheme expenditure. The changes update sections 1.2, 1.3, 2, 3.1, 3.2, 3.3, 4.2.2, 4.3 and 5 of the notice, and remove the previous list setting out the attribution of services incurred in connection with funded pension schemes.