The Chartered Institute of Taxation (CIOT) has sent a letter to the exchequer secretary to the Treasury on ‘raising standards in the tax advice market’.
The CIOT...
HMRC has published the latest research and development (R&D) tax relief statistics, showing a sharp fall in the number of businesses claiming support. Claims are down 26%...
HMRC is reminding young people aged 18 to 23 to find and claim their child trust fund (CTF) savings account. The department says that 758,000 matured CTF accounts remain unclaimed...
HMRC has published Pensions Schemes Newsletter 173, which includes an article on returning tax-free lump sums. This subject came to prominence before last year’s Budget when...
UK residenceHMRC has published a collection of guidance sources on UK tax residence. The page has links to various documents relating to tax arrangements for long-term UK residents...
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...