1 November 2025
Pay corporation tax liabilities for periods ended 31 January 2025 for small and medium-sized companies not liable to pay by instalments.
2 November 2025
Form P46...
Hydrocarbon oil duty brought in just over £2bn in August 2025, a drop of almost £50m, or 2.4%, from August 2024 and more than £500m lower than the same month in 2023 (21.5%),...
In the year 2023-24, about 1,650 companies elected into the patent box regime, according to HMRC statistics. This is broadly consistent with the previous year when 1,640 companies...
HMRC netted a record £107m from compliance activity targeting landlords in 2024-25, more than double the amount collected in 2021-22, according to data obtained under the...
HMRC’s direct recovery of debts (DRD) programme has restarted in a ‘test and learn’ phase, following an announcement last spring.
This policy allows HMRC to...
The government should reconsider its plans to introduce a legal requirement for tax advisers to register with HMRC, say the ICAEW and CIOT. They recommend that the start date for...
Gross HMRC tax and National Insurance receipts for April 2025 to August 2025 were £364.6bn, according to HMRC statistics. This is £22.1bn higher than the same period...
HMRC is holding a one-hour talking points webinar for advisers on ‘How to sign your clients up to making tax digital (MTD) for income tax’, on 7 October 2025 at 3.45pm....
HMRC has published Agent Update 135. It contains technical updates and reminders, such as UK businesses in climate change agreements having to report annual tax subsidy awards to...
Kingsley Napley has hired Paul Davidoff as a partner to lead its international tax desk in the private client team.
Paul advises UK-based and international high net worth...
Reserved investor fundsHMRC has published a technical note on the tax rules applicable to reserved investor funds (RIF) schemes and the tax rules applicable to investors in such...