HMRC have stopped issuing Self Assessment repayments over the telephone, webchat and the Agent Dedicated Line (ADL). According to the Institute of Chartered Accountants in England and Wales (ICAEW), HMRC have quoted 'security concerns' for the suspension.
Following the abolition of the Furnished Holiday Letting (FHL) regime on 6 April 2025, action may be needed by some joint FHL owners, who are married or in a civil partnership, to ensure that they continue to be taxed on the correct share of profits in the future.
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This week we cover a variety of topics including an increase in HMRC’s late payment interest rates and the launch of the Personal Tax Query Resolution Service for Agents. We also have more toolkits and guides to help navigate the 2025-26 tax year.
HMRC's Personal Tax Query Resolution Service for Agents is now live. It is intended to provide an escalation route for Self Assessment and PAYE queries for individuals that HMRC’s Agent Dedicated Line or Agent Webchat have not resolved.
In Bemal Patel v HMRC [2025] TC09467, the First Tier Tribunal (FTT) found that a property undergoing conversion work at the date of completion was residential for Stamp Duty Land Tax (SDLT) purposes.
HM Treasury has published its ‘Anti-money laundering and counter-terrorist financing supervision report 2023-24’ which details supervisory and enforcement data for 2023-24, including the number and value of fines issued.
HMRC have released the March 2025 edition of the Employment-Related Securities (ERS) Bulletin. It contains some useful information and provides a reminder about this year's filing deadline. Here is our enhanced version.
In Aubrey Weis v HMRC [2025] TC09463, the First Tier Tribunal (FTT) found that a UK-born Rabbi, who resided in the UK for the majority of his life, raised a family in the UK and developed a business in the UK, was UK-domiciled for tax purposes.
From 6 April 2025, HMRC's interest rate charged on the late payment of tax will increase by 1.5%. This follows an announcement made at Autumn Budget 2024.
Missed our SME Tax Web-updates in March? Here is a summary of the month.