In this week’s post EU exit corner, we bring you the latest guidance updates and publications relevant in the post EU exit environment. The most recent Trader Support Service bulletin is also available as is the latest Brexit and Beyond newsletter from the Northern Ireland Assembly EU Affairs team. HMRC has also sent several reminders that the 1 May 2025 deadline for changes in how goods are moved by parcel and freight from Great Britain (GB) to Northern Ireland (NI) is in just a few days.  1 May 2025 parcels and freight deadline is approaching  HMRC has issued a range of reminders about the revised 1 May 2025 deadline for changes in how parcels and freight move from GB to NI. Read HMRC’s reminder emails as follows:  Traders moving goods from Great Britain to Northern Ireland, and  If your business moves goods from Great Britain to Northern Ireland.  Miscellaneous guidance updates and publications  Additional Information (AI) Statement Codes for Data Element 2/2 of the Customs Declaration Service (CDS),  CDS Declaration Completion Instructions for Imports,  Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service,  Customs Importer and Exporter Population,  Customs UK Importer and Exporter Population: data tables 2024,  Top-up your Customs Declaration Service duty deferment account,  Amend or cancel a Customs Declaration Service import declaration,  Search the register of customs agents and express operators,  NCTS: software developers, and  Declare commercial goods you’re bringing into Great Britain in your accompanied baggage or a small vehicle.   

In this week’s miscellaneous updates, HMRC has published a range of updated guidance for key legislative changes which took effect from 6 April 2025 and draft legislation on the carbon border adjustment mechanism has been published for consultation. HMRC has issued a press release highlighting that Making Tax Digital for income tax commences next year and in another press release to mark the 20th anniversary of HMRC, HMRC looks to the future and says it is “harnessing the spirit of then Chancellor Gordon Brown’s bold reforms and embarking on a new era of transformation”. An update has been published on the consultation on predevelopment costs and 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.   Updated guidance published on key legislative changes   Globally mobile employees The new Foreign Income and Gains regime commenced from 6 April 2025. HMRC has therefore published a collection of new guidance on 'Globally mobile employees' for employers. This includes guidance on the impact of residence on an employee’s liability to UK income tax, the newly reformed overseas workday relief, and the operation of PAYE for the new rules in place from 6 April 2025.   HMRC has also published guidance on how to send a notification to HMRC on running PAYE on a proportion of globally mobile employee’s income related to their UK duties. This addresses the new Section 690 Income Tax (Earnings and Pensions) Act 2003 direction process.   HMRC has also updated the relevant sections of their manuals with more detailed guidance as follows: new pages in the PAYE manual to cover the new globally mobile employee PAYE notification process,   a new section in the Employment Income manual for Overseas Workday Relief, and   updated pages on travelling expenses for non-resident and qualifying new resident employees working in the UK.  In September 2024, the Institute established a new working sub-group of the NI Tax Committee and Tax Committee South which is examining the complexity of cross-border and remote/hybrid working on the island of Ireland with a view to discussing the complexities of this with both the UK and Irish Government to identify improvements for employers and employees impacted. New Inheritance Tax (IHT) residence based regime  From 6 April 2025, the UK’s IHT territoriality rules changed from a domicile to residence-based regime. Broadly, and subject to transitional provisions, individuals who have been UK tax resident for at least 10 out of the previous 20 tax years are now considered ‘long-term UK resident’ and are therefore subject to IHT on their worldwide assets. There are specific provisions relating to trusts.   HMRC has now published guidance, and changes to its IHT manual which includes a new section on the rules for long-term UK residents.  Abolition of non-domiciled regime  The non-UK domiciled ‘remittance’ regime was abolished from 6 April 2025 and the new Foreign Income and Gains (FIG) regime was introduced. As a result, UK tax resident individuals now pay tax on worldwide income and gains on an arising basis irrespective of their domicile. This is subject to the four-year FIG regime which is available to individuals within their first four years of UK tax residence, after a period of at least 10 consecutive years of non-residence. These changes are also accompanied by a series of transitional rules which include the three-year Temporary Repatriation Facility for those previously taxed on the remittance basis.   HMRC has now published guidance to support these changes as follows:  a new Residence and FIG regime manual, and   updated pages in the Trusts, Settlements and Estates Manual, and   International Manual.   Further HMRC guidance and manual updates are expected to be published in due course.  Update on consultation on predevelopment costs  In the 2024 Autumn Budget, the Government committed to launching a consultation in early 2025 to explore the tax treatment of predevelopment costs. Earlier this month, HM Treasury published an update on this which referred to the recent Court of Appeal judgment in Orsted West of Duddon Sands (UK) Ltd v HMRC .   According to HM Treasury, as this case considered “matters with significant readout across to this issue” the publication of this consultation has therefore been postponed. The Government will determine its next steps in respect to this consultation in due course.   In the meantime, views from stakeholders on this judgment and its implications are invited by email to predevcosts@hmtreasury.gov.uk. 

Revenue has updated the Tax and Duty manual Credit in respect of tax deducted from emoluments of certain directors and employees to include the contact details for the Tax Appeals Commission. Periodic updates have also been made throughout the manual including references to the 2024 tax year.

HMRC has sent a range of emails and published several documents relevant to employers, including the April 2025 Employer Bulletin. The minutes of the 13 March 2025 HMRC Employer and Payroll Group forum meeting, which the Institute is represented on, have also been published. These contain detailed information about the new Globally Mobile Employee PAYE Notification Form.   April 2025 Employer Bulletin  The April 2025 edition of the Employer Bulletin brings you all the latest HMRC updates and guidance to support employers, payroll professionals and agents. Included in this edition are important updates on:    • the new rates of the National Minimum Wage,   • reporting expenses and benefits for 2024/25,   • changes to notifications by employers to operate PAYE on a proportion of a globally mobile employee’s income and to overseas workday relief, and   • changes to the tax treatment of double cab pickups.         It also provides information to employers to ensure they are selecting the correct national insurance contributions (NICs) category letter for certain employees in respect Category B (married women and widows who have a certificate of election form showing that they are entitled to pay reduced NICs).   You can read the bulletin on screen or print it off. It’s compatible with most screen reading software packages.  Paying your PAYE and VAT bill by direct debit  HMRC is reminding taxpayers that you can make your PAYE or VAT payments simpler by signing up to pay by direct debit (DD). According to HMRC, DD is the most accurate way to pay these tax bills and reduces the burden of having to make the payment yourself, so you don’t need to work out how much you need to pay or miss a payment deadline.  Payments are automatically collected from your bank account based on the information you provide in the: Full Payment Summary and Employer Payment Summary for PAYE tax bill, and  VAT return.  To pay PAYE bill by DD, see: https://www.gov.uk/pay-paye-tax?utm_source=PAYE&utm_medium=email&utm_campaign=DD. To pay your VAT bill via DD go to https://www.gov.uk/pay-vat?utm_source=VAT&utm_medium=email&utm_campaign=DD.  Employer emails from HMRC  HMRC has sent a range of emails on subjects relevant to employers:  Are you expecting to pay statutory payments?,   Reporting accurate information in real time, and  Statutory Neonatal Care Leave and Pay update. 

Revenue has updated the Tax and Duty manual VAT – Postponed Accounting to reflect the recent change to the VAT 3 return making it mandatory to complete the Postponed Accounting PA1 field.

Revenue has issued an eBrief announcing Wednesday 19 November 2025 as the ROS 2024 return extended filing and payment date for certain self-assessment taxpayers. The extension applies to taxpayers who file their 2024 Form 11 return and fully meet their payment obligations through ROS. The payment obligations relate to the balance of income tax due for 2024 and the preliminary tax payment due for 2025. Beneficiaries in receipt of gifts and inheritances with a valuation date in the year ended 31 August 2025 who file a capital acquisitions tax return and make the appropriate payment through ROS can also avail of the extended deadline date. Taxpayers are required to both file and pay through ROS to qualify for the extension. Revenue confirmed in the eBrief that extension will not apply if only one action is completed through ROS. In these cases, the filing and tax payment due date will then be no later than 31 October 2025.

The Economic and Social Research Institute (ESRI) recently published its report Economic Overview of Ireland and Northern Ireland which provides a high-level comparison of the economies of Ireland and Northern Ireland (NI) over recent years. The report outlines similarities and differences between the two economies in terms of economic growth, labour market trends, living standards, education, health, general well-being and economic structures. The report highlights, that over recent years, the disparity in economic performance and well-being indicators between Ireland and NI is widening with the economy in Ireland displaying stronger economic growth and higher wages and living standards. Some of the key findings in the report are as follows: Ireland's population is growing faster than NIs, largely due to strong net migration in recent years. This has resulted in Ireland having a younger population, with a lower old-age dependency rate. There have been shifts in the labour market over time.  Labour market participation in Ireland has increased significantly since 2010, widening the gap with NI.  In 2022, the participation rate of those aged 16-64 was 76.8 percent in Ireland compared to 72.4 percent in NI. Employment rates in Ireland overtook NI in the period after the financial crisis, reflecting Ireland’s strong recovery. Ireland’s modified gross national income per capita in 2022 was 57 percent higher than NI’s gross domestic product per capita, reflecting stronger economic growth. In terms of wages, the data show a positive gap favouring Ireland, with hourly earnings 36 per cent higher than in NI in 2022. While Great Britain (GB) remains NI’s largest trading partner, NI’s trade with GB has declined since 2015, while trade with Ireland has increased. On a per capita basis, NI residents pay significantly lower personal income tax than those in Ireland (€2,980 in NI vs. €6,725 per capita in Ireland). Corporate tax receipts per capita in Ireland (€5,760) are over five times those in NI (€1,018), reflecting the dominance of multinationals.

In Irish news this week, new guidance on the General Anti-Avoidance Rule was issued and the Government announced the development of the Action Plan on Competitiveness and Productivity. In UK news, the Institute has written to the Exchequer Secretary to the Treasury to express its concerns on the proposed changes to agricultural property relief and business property relief and this week is your last chance to take our short survey on Making Tax Digital for income tax. In International news this week, the Council of the European Union has adopted an amendment to DAC9. Ireland 1. Revenue has published a new Tax and Duty manual on the General Anti-Avoidance Rule and protective notification procedure. 2. Read about the development of the Action Plan on Competitiveness and Productivity recently announced by the Minister for Enterprise, Tourism and Employment. UK 3. Read the submission by the Institute’s NI Tax committee to the Exchequer Secretary to the Treasury on the proposed changes to agricultural property relief and business property relief. 4. This is your final opportunity to take our short survey on Making Tax Digital for Income Tax. International 5. Read about the amendment to DAC 9 recently adopted by the Council of the European Union. Keep up to date with all the latest Irish, UK, and international tax developments through Chartered Accountants Ireland’s Tax Newsletter. Subscribe to the Tax News by updating your preferences in MyAccount.

In this week’s miscellaneous updates, HMRC has shared with us the current version of the AM103 letter; the letter that is sent to agents who have access to HMRC’s services for tax agents and need to confirm who their anti-money laundering supervisory authority is. 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. AM103 letter HMRC has shared with us the current version of its AM103 letter; the letter that HMRC sends to agents who have access to HMRC’s services for tax agents and need to confirm who their anti-money laundering supervisory authority is in order to avoid losing access. To continue using HMRC’s agent services, the declaration form with the letter must be completed and sent to HMRC within 28 days together with evidence of the agent’s anti-money laundering supervision. By completing the declaration form an agent is confirming that it is: trading as a business, registered with a supervisory authority for anti-money laundering purposes or has registered (or applied to be registered) with HMRC for these purposes, and complying with the HMRC standard for agents. HMRC will suspend access to its agent services if the letter is not complied with or if the agent does not respond in the 28 day timeframe.

We have compiled the latest updates to various VAT legislation, publications, briefs and guidance. VAT Assessments and Error Correction, Insolvency (VAT Notice 700/56), Local authorities and similar bodies (VAT Notice 749), Caravans and houseboats (VAT Notice 701/20), Help with VAT compliance controls — Guidelines for Compliance GfC8, Extra Statutory Concessions (VAT Notice 48), VAT Refund Scheme for museums and galleries (VAT Notice 998), Claim a VAT refund as an organisation not registered for VAT, Local authorities and similar bodies (VAT Notice 749), VAT Civil Penalties, VAT Default Surcharge Officer's Guide, Goods and services you can claim for under the VAT DIY Scheme, VAT Export and Removal of Goods from the UK, and Insolvency practitioner bulletin 1 (2025): VAT7 form update.

This is your last chance to take our short six question survey on Making Tax Digital (MTD) for income tax. The survey will close later this week on Friday 25 April and will take less than 5 minutes to complete. Take the survey now.

On 14 April 2025, the Council of the European Union adopted a further amendment of Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC9). The amendment will streamline filing obligations and reduce compliance burdens for companies under the Pillar 2 Directive. Member States are required to implement the Directive into national legislation by 31 December 2025.