This week’s miscellaneous updates – 7 July 2025

In this week’s detailed miscellaneous updates which you can read more about below, HMRC is seeking participants for a 12-month project aimed at improving corporation tax guidance, and a number of changes have been made to the personal tax query resolution service.  

In other news this week:   

• The Institute for Fiscal Studies has published a paper which asks what role taxation can/might play in reducing inequality in low/middle-income countries,  

• HMRC has published a guidance collection page for taxpayers on setting up and running a small business, and  

• HMRC is holding webinars this week looking at statutory maternity and paternity pay and statutory sick pay.  

Corporation tax guidance research project  

HMRC’s Comms and Guidance team are currently conducting research as part of a 12-month project aimed at improving corporation tax guidance. According to HMRC, this initiative is being conducted in response to reports that there is a lack of understanding around certain tax principles.  

The project will explore the following four phases:  

• wholly and exclusively,  

• capital v revenue,  

• record keeping, and  

• director’s loans.  

The team is currently in the discovery phase for wholly and exclusively, the goal being to understand how organisations manage and submit expenses on their corporation tax return, and how well they grasp the relevant tax principles. HMRC’s team is keen to speak with:  

• Limited companies,  

• Foreign companies with a UK branch or office,  

• Clubs, co-operatives, or other unincorporated associations (for example: community groups, sports clubs), and  

• Agents and accountants acting on behalf of these taxpayers.  

 They are especially interested in micro-entities and small companies with:   

• An annual turnover of no more than £10.2 million, and  

• No more than 50 employees.   

The research is being undertaken via a 60-minute MS Teams session and will require completion of a consent form and privacy notice in advance. As a thank you, participants will receive a £60 Love2Shop voucher, redeemable at a wide range of high street and online retailers.   

If you or a client would be interested in participating, please contact customerengagementforums@hmrc.gov.uk.   

Changes to the personal tax query resolution service for agents  

Earlier in the year we highlighted the launch by HMRC of a new enquiry service for agents, the personal tax query resolution service which was launched on 31 March. HMRC has been analysing and improving the service since then to make it quicker and easier to access; this includes introducing interactive guidance and enabling agents to access the service using the 'Where's my reply' tool instead of emailing HMRC. These changes are now live.   

The ‘Where’s my reply’ tool should first be used by agents to check that their query meets the eligibility criteria before the agent subsequently submits their query. Queries should therefore no longer be sent by email. The aim of this change is to enhance the user experience, save time, and increase HMRC’s efficiency so that the relevant teams can focus on dealing with eligible queries and responding within the relevant timeframes. The guidance in the ‘Tax agents handbook’ has since been updated to reflect this.   

By way of reminder, this service is specifically for PAYE and Self-Assessment queries for individuals; it is not available for employer related queries. Before using the service, you must:   

• have checked the ‘Where’s my Reply’, and at least 20 working days must have passed from the reply date given by the tool,  

• have tried at least twice to resolve the query by contacting HMRC’s Agent Dedicated Line or Agent Webchat, and  

• not have already initiated a complaint with HMRC related to the query.   

In response, HMRC aims to:   

• make contact with the agent within 48 hours to acknowledge their query,  

• provide an update every five working days by phone, and  

• resolve the query within 20 working days or make an action plan if this is not possible.   

To help HMRC resolve queries within the set timeframe, agents are asked to:   

• provide all relevant information and documentation,  

• respond promptly if HMRC asks for clarification, or more information,  

• not to chase a query before the 20 working days have passed, and  

• not to use this service to chase repayments.