This week’s miscellaneous updates – 6 October 2025

In this week’s detailed miscellaneous updates which you can read more about below,  HMRC has launched a new HMRC manual finder tool, and new guidance and webinar dates for the 6 April 2026 changes to PAYE rules for labour supply chains with umbrella companies has been published. In other news this week:

• The House of Commons Library has published the research briefing Fuel Duty: Developments since 2022. This briefing refers to calculations performed by the Office of Budget Responsibility which indicate that freezing fuel duty rates cost the government approximately £100 billion between 2011 and 2024,
• A research briefing about the structure of Inheritance Tax (IHT) and the debates there have been about IHT in recent years has also been published, 

• The latest schedule of HMRC Talking Points live and recorded webinars for tax agents are available for booking. Spaces are limited, so take a look now and save your place, and
• Check HMRC’s online services availability page for details of planned downtime and the online services affected.

New HMRC manual finder tool

This new tool enables searching across all manuals, filtering by manuals or manual pages, and sorting of results, with the aim of letting users also see the latest updates more easily. The tool is available at the following link: Find HMRC manuals page.

HMRC’s welcomes feedback on the new tool. The feedback route to use is set out in the banner at the top of this new page. Feedback can also be emailed to hmrcmanualsteam@hmrc.gov.uk.

HMRC has also published a new tool which can be used to check if a claim for corporation tax overpayment relief can be made. This also covers how taxpayer’s can make the claim.

Guidance and webinar dates for labour supply chains featuring umbrella companies: PAYE responsibilities

From 6 April 2026, recruitment agencies (or, in their absence, end clients) will be responsible for deducting PAYE on payments to workers supplied via umbrella companies. HMRC published draft legislation for this on L-day on 21 July 2025. To support businesses and at the request of stakeholders wanting as much information as possible on how the legislation will work, HMRC has now published the associated guidance ahead of the final legislation. Note that this guidance is in draft and may change if there are any changes to the legislation before it receives Royal Assent.

The guidance aims to provide detailed information on the changes which have been designed to tackle non-compliance in the umbrella company market. Agencies and other parties in labour supply chains can also register for one of HMRC's in-depth webinars on 7 and 21 October or 17 November to understand more about the changes and ensure compliance readiness.

HMRC’s Employment Status Manual has also been updated to reflect these changes. Further guidance is also available here: Help with labour supply chain assurance.