This week’s miscellaneous updates – 25 May 2026

In this week’s detailed miscellaneous updates which you can read more about below, the latest Agent Update is available, and HMRC is seeking the help of agents as part of an ongoing review of HMRC’s complaints handling process.

In addition to the above, readers should also note the following:

• The High Court has dismissed a judicial review challenge on the April 2026 changes to the Inheritance Tax (IHT) reliefs, agricultural property relief and business property reliefs. The Court found there to be no binding promise to consult on the changes and determined that tax matters are strictly bound up with the Parliamentary and Budget process,
• HMRC has published a technical note on the IHT changes to pensions which commence from 6 April 2027,
• Senior HMRC personnel appeared before the Public Accounts Committee recently to discuss business tax compliance, and
• HMRC has announced that the Making Tax Digital for Income Tax online service will be unavailable between 5pm on Friday, 12 June 2026 and 1pm on Tuesday, 16 June 2026.

Agent Update 143

Agent Update: Issue 143 is available now. Get the latest guidance and information including:

• the Government’s newly announced supports during the Iran crisis,
• a reminder to file monthly Construction Industry Scheme returns or face late-filing penalties,
• Capital Gains Tax: Employee Ownership Trust relief reduction,
• The latest on the UK’s Carbon Border Adjustment Mechanism legislation, and
• A reminder about VAT return submission deadlines.

Review of HMRC complaints handling process

HMRC is currently undertaking an end‑to‑end review of its complaints handling processes. The purpose of the review is to understand how complaints are experienced in practice, identify systemic issues within the current operating model, and inform options for improvement. The focus is therefore on process and system design hence the review will not examine individual cases.

As part of this work, it is important that HMRC hears directly from agents who regularly interact with the complaints process on behalf of their clients. Agent insight is critical to understanding how HMRC complaints handling works in reality, where it creates friction, and where it may not be delivering the intended outcomes for customers.

HMRC is seeking to engage with a small number of agent volunteers who would be willing to share their professional experience of HMRC complaints processes, including:

• How agents and taxpayers experience the complaints journey in practice,
• Common challenges, delays, or points of confusion when raising or progressing complaints,
• Issues relating to consistency, ownership, communication, or escalation,
• The impact of current complaints processes on agents’ ability to support their clients effectively, and
• Any observations on what works well, as well as where improvement would make the greatest difference.

HMRC can either have a short discussion session directly with agents or agents can also provide feedback in writing. Agents are not being asked to share sensitive personal data or client‑identifiable information. All contributions will be considered as provided in confidence and will be used in a thematic and anonymised way only.

Contact tax@charteredaccountants.ie as soon as possible should you wish to participate.