This week’s miscellaneous updates – 17 November 2025

In this week’s detailed miscellaneous updates which you can read more about below, the latest Agent Update is available and HMRC has recently published a range of newsletters and research reports. More information is also available on the new advisory electric rates for fully electric cars for home and public charging which took effect from 1 September 2025.  

In other news this week:

• The latest HMRC news and information bulletin is available,
• The Institute for Fiscal Studies (IFS) has launched a new mini-series on how to fix the UK’s tax system with the first podcast focusing on income tax and the IFS has also published the 2025 edition of its Green Budget Report,
• The House of Commons Treasury Committee has published the transcript of various evidence sessions on its inquiry into the 2025 Budget which takes place next week on Wednesday 26 November, 
• HMRC has published detailed guidance for long-term UK residents and qualifying new UK residents and their employers on the changes to the UK’s territoriality rules for income tax, capital gains tax and inheritance tax which commenced from 6 April 2025,
• The National Audit Office (NAO) has published a report to help MPs in their examination of HMRC. According to the report it “provides a factual overview for readers interested in understanding more about how HMRC collects and spends taxpayers’ money”. The report also draws on the NAO’s previous findings and publicly available sources of information,

• 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.

October Agent Update

Agent Update: Issue 136 is available. Get the latest guidance and information on topics such as:

• Capital gains tax: working out adjustments for the rates changes in 2024/25,
• Bank and building society interest,
• Self-Assessment re-activation using option 2 of the Agent Dedicated Line, and
• The expansion of the Research and Development Professional Bodies mailbox which is now open to all agents.

HMRC newsletters

The following HMRC newsletters were recently published:

• Tax free savings newsletter 18,
• Pension Schemes newsletter 174, and
• Employment related securities bulletin 61. 

HMRC research

HMRC has published the following research reports:

• Digital Channel Shift Campaign Evaluation 2024 to 2025,
• Self-Assessment Campaign Tracking 2024 to 2025 report,
• Research into agents’ preparedness for Making Tax Digital for income tax – headline findings,
• HMRC Stakeholder Research 2025,
• Understanding evasion in small businesses, and
• Understanding social media content creators.

Company electric cars advisory rates

HMRC has now updated its associated guidance to explain how to apportion mileage for journeys where a company car is charged at both public and residential locations. According to HMRC, the employer may “apportion the mileage based on how much charging happens at each place” and “the apportionment calculation should be fair and reasonable”.