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Weekly Roundup HMRC Manuals: 30 June 2025

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

30 Jun 2025 00:00 | Published by a Tolley Corporation Tax expert

SI 2025/738 Child Trust Funds (Amendment) Regulations 2025

These Regulations make a minor amendment to the Child Trust Funds Regulations 2004, SI 2004/1450 to reflect developments in other legislation.

26 Jun 2025 00:00 | Published by a Tolley Personal Tax expert

HMRC Stakeholder Digest: 24 June 2025

HMRC has published its latest Stakeholder Digest (24 June 2025).

26 Jun 2025 00:00 | Published by a Tolley Corporation Tax expert

CIOT submission on non-domicile taxation

The CIOT has sent a submission to HMRC on non-domicile taxation reforms which may require legislative change and clarification. The submission sets out several technical and legislative issues following the enactment of the

26 Jun 2025 00:00 | Published by a Tolley Trusts and Inheritance Tax expert

ATT update on Class 2 computation issues for 2024/25

The ATT has provided an update on Class 2 computation issues for 2024/25.

26 Jun 2025 00:00 | Published by a Tolley Owner-Managed Businesses expert

SI 2025/733 Individual Savings Account (Amendment) Regulations 2025

These Regulations are made to amend the Individual Savings Account Regulations 1998, SI 1998/1870 to reflect developments in other legislation, clarify the position in cases of doubt and provide additional safeguards for investors.

25 Jun 2025 00:00 | Published by a Tolley Owner-Managed Businesses expert

Weekly Roundup HMRC Manuals: 23 June 2025

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

23 Jun 2025 00:00 | Published by a Tolley Corporation Tax expert

Agent Update: Issue 132

HMRC has published Issue 132 of the Agent Update, providing a round-up of updates and reminders for tax practitioners.

20 Jun 2025 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: Closing in on promoters of tax avoidance

The CIOT has published a response to the HMRC consultation on Closing in on promoters of tax avoidance.

19 Jun 2025 00:00 | Published by a Tolley Corporation Tax expert

CIOT response : Behavioural penalties reform

The CIOT has published a response to the HMRC consultation on Behavioural penalties reform.

18 Jun 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 16 June 2025

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

16 Jun 2025 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: Invest in tracking system to improve HMRC effectiveness

The CIOT has welcomed the confirmation of additional resources for HMRC in the Government’s Spending Review and has set out a number of ways the money could be spent effectively to improve HMRC’s efficiency and deliver better service to taxpayers and agents.

12 Jun 2025 00:00 | Published by a Tolley Corporation Tax expert

Tax Policy Making Principles

HM Treasury has published a policy paper setting out the principles that will guide how the Government designs and delivers tax policy changes.

12 Jun 2025 00:00 | Published by a Tolley Corporation Tax expert

First-tier Tribunal (Tax Chamber) updated guidance – oral evidence from abroad

The FTT has updated its guidance on oral evidence from abroad.

11 Jun 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 9 June 2025

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

09 Jun 2025 00:00 | Published by a Tolley Corporation Tax expert

Call for evidence on the tax treatment of carried interest – Government response and policy update

HM Treasury has published a Government response and policy update regarding the tax treatment of carried interest following a call for evidence. This update details the implementation of a revised tax regime, which will bring all carried interest within the income tax framework from April 2026.

06 Jun 2025 00:00 | Published by a Tolley Personal Tax expert

ATT Technical FAQs for Making Tax Digital

The ATT has published a new set of Technical Frequently Asked Questions (FAQs) for Making Tax Digital (MTD).

04 Jun 2025 00:00 | Published by a Tolley Owner-Managed Businesses expert

New guidance on unauthorised access of HMRC online accounts

HMRC has issued guidance on what taxpayers need to do if HMRC contacts them about unauthorised access to their online account.

04 Jun 2025 00:00 | Published by a Tolley Personal Tax expert

Weekly Roundup HMRC Manuals: 2 June 2025

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

02 Jun 2025 00:00 | Published by a Tolley Corporation Tax expert

Pensions schemes newsletter 170 — May 2025

HMRC’s latest newsletter discusses the new UK residence requirement for administrators of UK registered pension schemes, several lifetime allowance points, and the more efficient processing of relief at source claims.

30 May 2025 00:00 | Published by a Tolley Employment Tax expert

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Transferable tax allowance (also known as the marriage allowance)

Transferable tax allowance (also known as the marriage allowance)What is the transferable tax allowance (marriage allowance)?From 6 April 2015, an individual can elect to transfer 10% of the personal allowance (£1,260) to the spouse or civil partner where neither party is a higher rate or additional

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What are connected companies for loan relationship purposes ― practical approach

What are connected companies for loan relationship purposes ― practical approachBrief overview of the rulesThe loan relationships legislation applies to any ‘money debt’ arising from the lending of money entered into by a company, either as a lender or borrower. The rules are contained in CTA 2009,

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Interest and penalties on late paid tax under self assessment

Interest and penalties on late paid tax under self assessmentInterestIf the capital gains tax, the balancing payment or payments on account of tax and / or Class 4 national insurance contributions (NIC) are paid late, HMRC will charge interest on the amount overdue from the original due date. The

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