This week’s miscellaneous updates – 15 December 2025

In this week’s detailed miscellaneous updates which you can read more about below, HMRC has sent an email explaining the recent issues with child benefit payments being erroneously stopped for some claimants and emails are being sent to agents about company tax returns submitted before April 2025 that show future repayment dates for certain loans. A reminder has also been sent about paying employees earlier than usual in December. In other news this week:

• The minutes from the September 2025 Joint VAT Consultative Committee, which Chartered Accountants Ireland is represented on, are available,
• The Institute for Fiscal Studies has published a podcast ‘How to fix wealth taxes’,
• The House of Commons Library has published a further research briefing on the Autumn Budget 2025 and the Finance Bill 2025/26 and on 4 December 2025, members of the House of Lords debated the Budget,
• 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 finally,
• Check HMRC’s online services availability page for details of planned downtime and the online services affected.

Email from HMRC on child benefit payments
HMRC has sent the following email about child benefit payment erroneously being suspended for some claimants.

“We’re very sorry to those whose Child Benefit payments have been suspended incorrectly. Anyone affected should call the dedicated number on the letter we’ve sent them so we can confirm their eligibility and reinstate payments.

We will no longer suspend any payments until we have checked with the recipient first, giving them a month to confirm if they are still eligible. This strikes the right balance between protecting taxpayers’ money and ensuring payments are only suspended when appropriate.

Key background information       

• Having reviewed our processes, we will now be checking claims with customers first, by writing to them before suspending any payments, giving them one month to call us or write back.
• We are also streamlining the information we ask for from customers to prove their continuing eligibility, so they’re able to respond promptly.
• We have also re-introduced PAYE employment checks, meaning fewer people will be sent letters in the first place.
• We’re doing everything we can to ensure Child Benefit payments are only suspended when appropriate, and that any errors identified are rectified promptly, including resuming payments and making any backdated payments, so no-one is left out of pocket.
• Currently 23,489 letters have been issued. This means around 0.34% of child benefit claimants have had an enquiry opened and their payments suspended. We’re confident that the majority have been suspended correctly.
• Customers who have been sent one of these letters and who believe they are still eligible should call the number on the letter. We have now set up a dedicated team to handle their cases and a streamlined process for confirming their eligibility. These letters are not a scam.
• Child Benefit is paid to over 6.9 million families, supporting 11.9 million children. It is one of the most widely accessed forms of benefit in the UK.
• If a claimant is outside the UK for more than eight weeks, payments may stop unless there are exceptional circumstances.  
• Our specialist team is using international travel data, where this shows that customers have left the UK and may not have returned.
• Claimants must inform HMRC if they are outside the UK for 8 weeks or longer.
• A successful pilot saw thousands of people who had left the UK but carried on claiming removed from the system - with around £17m in wrongful payments prevented.
• A new specialist team is continuing this work and is expected to stop around £350 million in Child Benefit fraud and error over the next five years. It’s crucial that we undertake this work to protect taxpayers’ money.”

HMRC emails to agents about company return with certain loans
Last month HMRC began sending emails to around 1,300 Agents about corporation tax returns submitted before April 2025 which showed future repayment dates for directors’ and participator loans.  If the loans have not been repaid, then your client might not be due relief for the Section 455 tax which is due. The purpose of the email is to support agents to help clients get their returns right.

These emails have already been added to the “genuine email” page on GOV.UK.

Paying employees earlier in December
Some employers need to pay their employees earlier than usual in December. This can be for several reasons, such as businesses closing during the festive period and needing to pay workers earlier than normal. This is to remind you of the permanent easement on reporting Real Time Information (RTI) that applies during this time.

If you do pay early over the Christmas period, you must report your normal or contractual payment date on your Full Payment Submission (FPS). For example, if you pay on 19‌‌‌ ‌‌December 2025 but your normal payment date is 31 ‌‌‌December 2025, please report the payment date as 31‌‌‌ ‌‌December 2025. In this example the FPS would need to be sent on or before 31‌‌‌ ‌‌December 2025.

Doing this helps to protect employees’ eligibility for income-based benefits such as Universal Credit, as an early payment could affect current and future entitlements.

HMRC has published important updates and information for employers on GOV‌‌‌‌‌‌‌‌.UK, which includes:

• the October Employer Bulletin 2025 which reminds employers of the permanent easement on reporting RTI over the Christmas period, and
• help which can be found in CWG2 where a regular payment is made early at Christmas.

The overriding PAYE reporting obligation for employers is unaffected by this exception and remains that you must report payments, on or before the date the employee is paid.