The Scottish Government has announced that individuals with income exceeding £35,000 and in receipt of the pension age Winter Heating Payment have until 10 October 2025 to opt out of receiving it. Failing to opt out will allow HMRC to claw back the payment via an individual's PAYE tax code or under Self Assessment.
The Welsh Visitor Levy, also known as the 'Tourism Tax', has now been given Royal Assent. From 2027, councils will have the option to introduce a small fee on overnight stays.
In FieldworkHub Ltd v HMRC [2025] TC09634, the First Tier Tribunal (FTT) found that the employer was not legally obliged to include 'previous pay' in their payroll calculations in the absence of a P45.
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It has been a busy couple of weeks in the world of tax. HMRC have made their first Corporate Criminal Offences charging decision, and a voluntary COVID support repayment scheme has been launched, which gives individuals and businesses a chance to repay overclaimed COVID scheme money before tougher sanctions are introduced. We also bring news of a retired cricketer getting caught out on the taxation of sponsorship income.
HMRC have secured its first charging decision under the Corporate Criminal Offences (CCO) legislation, while the number of live cases being investigated for the failure to prevent the facilitation of tax evasion has remained static for the third time.
In a bid to recoup lost revenue from COVID fraud, HM Treasury have launched a 'voluntary repayment scheme' allowing individuals and businesses who overclaimed COVID-19 support to pay the money back, with no questions asked.
From 22 September 2025, Revenue Scotland will implement changes to the Additional Dwelling Supplement (ADS) repayment request process, requiring documents to be uploaded at the time of making a claim.
The Government has published an interim report, 'Transforming Business Rates', summarising how it plans to improve the operation of the business rates system in England.
In Paul Collingwood v HMRC [2025] TC09624, the First Tier Tribunal (FTT) found that cricket sponsorship income, which had been assigned to a former England cricketer's company, should have been assessed as profits from self-employment.
HM Treasury is inviting representations from stakeholders ahead of the 2025 Autumn Budget on 26 November 2025. The portal for representations closes on 15 October 2025.
