In this week’s cross-border trading corner, we bring you the latest guidance updates and publications. 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 which takes an in-depth look at the House of Lords Northern Ireland Scrutiny Committee’s evidence session on veterinary medicines and the Windsor Framework. The minutes and slides from the 30 September 2025 meeting of HMRC’s Northern Ireland Joint Customs Consultation Committee which the Institute is represented on are available and HMRC has shared a recording of a recent webinar on ICS2 in addition to the FAQs used in the webinar. Miscellaneous guidance updates and publications This week’s miscellaneous guidance updates and publications are as follows: Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service, CDS Declaration Completion Instructions for Imports, Report a problem using the Customs Declaration Service, Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020, and Get customs data for import and export declarations.

The OECD has published a report on the taxation of cross-border investment activity. The report considers ways to support simplification, foster tax certainty and reduce compliance costs in the cross-border business tax system for both taxpayers and tax administrations.

The latest UK tax tidbits features updated guidance on registering for corporation tax and how to make a complaint about HMRC. Special tax rules on foreign travel (490: Chapter 7), Make a complaint about HMRC, Check genuine HMRC contact that uses more than one communication method, Register for Corporation Tax through a dependent agent permanent establishment, Register a non-resident company who disposed of UK property or land for Corporation Tax, Register an unincorporated association for Corporation Tax, Register an offshore property developer for Corporation Tax, Register a non-UK incorporated company for Corporation Tax if you're a UK resident, Find payroll software that is recognised by HMRC, Soft Drinks Industry Levy returns and records (notice 2), Submit your Soft Drinks Industry Levy return, Search the register of customs agents and express operators, Apply for Marriage Allowance by post, Check if an email you've received from HMRC is genuine, Check if a text message you've received from HMRC is genuine, Transfer of residence to the UK, Install Basic PAYE Tools onto a networked computer, Apply to register a pension scheme, Inheritance Tax account (IHT400), Completing your Company Tax Return, Multinational Top-up Tax and Domestic Top-up Tax, Make a qualifying asset holding company notification to HMRC, Request transfer of a VAT registration number, Check the list of businesses and sites registered for Aggregates LevyTop of Form, Employee circumstances that affect payment of Statutory Neonatal Care Pay, Tell an employee that they're not eligible for Statutory Neonatal Care Pay (NEO1), Elect a qualifying company for tax exemption on UK capital gains, Tell HMRC about who is dealing with the estate when someone dies, When National Insurance and PAYE is due on tips, gratuities and service charges (E24), Find payroll software that is recognised by HMRC, Double Taxation Treaty Passport Scheme register, Check genuine HMRC contact that uses more than one communication method, How to complete an Other Interest return, and Other Interest returns.

The OECD Model Tax Convention on Income and on Capital has been updated for 2025 to reflect developments in international taxation. The report offers enhanced guidance for the interpretation and application of tax treaties.

In Irish news, the Irish Fiscal Advisory Council has published a paper on the impact of US tariffs and policy changes, and the Department of Finance published the Finance (Tax Appeals and Fiscal Responsibility) Bill 2024. In UK news today, the first batch of Making Tax Digital mandation letters have been issued and HMRC has asked us to share news about a change to their GOV.UK sign in screen page. In International news this week, EU finance ministers agree to abolish the €150 customs duty threshold on goods entering the EU. Ireland 1. The Irish Fiscal Advisory Council published an analytical note last week examining the potential impact of US tariffs and other policy changes on Irish corporation tax receipts. 2. The Department of Finance published the Finance (Tax Appeals and Fiscal Responsibility) Bill 2024 which includes a proposal to reconsider tax appeals being held in camera. UK 3. HMRC has issued the first batch of letters to relevant taxpayers outlining the mandatory Making Tax Digital (MTD) for income tax obligations. 4. Read about a change to HMRC’s sign in page which introduces an additional option: GOV.UK One login. International 5. Read about the decision of EU finance ministers to abolish the €150 customs duty threshold on goods entering the EU. 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. You can also read this week’s Cross-border developments and trading corner here.

In this week’s cross-border trading corner, we bring you the latest guidance updates and publications. 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 a further email about using ICS2 and the House of Lords Northern Ireland Scrutiny Committee has published its first report. Email from HMRC on ICS2 HMRC has asked us to share the below email on ICS2. The following documents have also been shared with us: ICS2 Arrival and Presentation of Goods Notifications, and FAQs - ICS2 road movements. “Email from HMRC You can use Import Control System 2 (ICS2) now to submit entry summary (ENS) declarations if you’re ready to do so. If you need more time, you must work with your supply chain to make sure you’re ready to start using ICS2 as soon as possible. This must be no later than 31 December 2025 when ICS2 becomes mandatory for all movements from Great Britain to Northern Ireland. Preparing to submit Arrival and Presentation notifications for GB-NI movements using the Trader Integration Micro Service (TIMS) We’re continuing to work towards the release of the free-to-use Trader Integration Micro Service (TIMS) and will confirm the release date soon. TIMS will facilitate the submission of ICS2 Arrival and Presentation of Goods notifications on your behalf for Roll-on/Roll-off (RoRo) movements from GB-NI only. If you already use the Trader Support Service (TSS) to auto-generate your Goods Movement Reference (GMR), you do not need to take any further action. If you don’t use the TSS to auto generate your GMR and wish to benefit from using TIMS, you should start to prepare now by ensuring you enter the ENS movement reference numbers (MRNs), when prompted, in the Goods Vehicle Movement Service (GVMS). No registration is required for TIMS and there is no cost to use it – once it is released, as long as your ENS MRNs are included in the relevant GMRs, TIMS will automatically submit your ICS2 Arrival and Presentation of Goods notifications for you for movements from GB-NI only. TIMS is not the only method for submitting your arrival and presentation notifications for your GB-NI movements. However, if you have included your ENS MRNs in your GMR, then TIMS will automatically submit these notifications. You won’t need to submit separate ICS2 Arrival and Presentation of Goods notifications for these MRNs.  Choosing not to include ENS MRNs in your GMRs? If you choose not to include ENS MRNs in your GMRs for GB-NI movements, you’ll need to purchase or develop your own software to submit Arrival and Presentation of Goods notifications, which are a mandatory part of the ICS2 requirements. Read the attached guidance to find out more about this. While we do not expect you to be submitting Arrival and Presentation of Goods notifications until TIMS has launched, if you’re planning to use another method we recommend preparing now. In the meantime, continue to use the Customs Declaration Service (CDS) or another customs process to fulfil Arrival and Presentation notifications requirements for your RoRo movements. Visit GOV.UK for more information on: using ICS2: Make an entry summary declaration using the Import Control System 2, and using the TSS: Sign up for the Trader Support Service.” Northern Ireland after Brexit: Strengthening Northern Ireland’s voice in the context of the Windsor Framework The House of Lords Northern Ireland Scrutiny Committee has published its first report ‘Northern Ireland after Brexit: Strengthening Northern Ireland’s voice in the context of the Windsor Framework’. The Committee is warning that the current arrangements under the Windsor Framework are overwhelmingly complex and impossible for stakeholders to navigate. The report concludes that based on the evidence it received, efforts to address the democratic deficit in Northern Ireland following Brexit are insufficient. The Committee is calling for urgent action to strengthen Northern Ireland’s role in the UK-EU relationship reset. Miscellaneous guidance updates and publications This week’s miscellaneous guidance updates and publications are as follows: Appendix 1 Inventory Exports: DE 1/10: Requested and Previous Procedure Codes, Additional Information (AI) Statement Codes for Data Element 2/2 of the Customs Declaration Service (CDS), CDS Declaration Completion Instructions for Imports, Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS), Poly(ethylene terephthalate) glycol-modified (PETG) (Tariff notice 19), Non-electrical lamps and lighting fittings (Candle holders) (Tariff notice 20), Tariff notices, Specific wines (Tariff notice 21), Customs Special Procedures Manual, Data Element 2/3: Document and Other Reference Codes: Licence Types — Imports and Exports of the Customs Declaration Service (CDS), and Refunds and waivers on customs debt by HMRC.

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”. 

From 10 November 2025 HMRC changed its sign-in page to add an additional option, GOV.UK One login, which now sits alongside the existing Government Gateway. This is part of HMRC’s preparations for moving to the GOV.UK One login, a secure, modern sign-in system that will eventually replace the Government Gateway. HMRC has not given a precise date for when this is expected to happen although a limited public launch is expected in early 2026. It should be noted that despite HMRC’s sign-in page displaying this, taxpayers are unable to create a GOV.UK One Login at this point nor can they sign in to HMRC using an existing GOV.UK One login created for a different government service. This option has only been added to allow HMRC to prepare for the move by testing the new screen and observing behaviour. Taxpayers should continue to sign-in to HMRC’s services with their Government Gateway sign-in details like they normally do. If they attempt to sign in with a GOV.UK One login, they will be redirected to the Government Gateway sign-in page. More information on GOV.UK One login and the sign-in options is available here: Accessing HMRC online services using GOV.UK One Login.

Revenue has updated two other guidance notes this week dealing with scrip dividends and certificates of residence for credit unions. The details are as follows: The guidance on the option to acquire shares in lieu of dividends (scrip dividends) has been updated to provide additional guidance and examples and to remove obsolete information. The manual on certification of tax residence has been updated to include information for credit unions regarding applications for residency certificates

This month HMRC is continuing with preparations for Making Tax Digital (MTD) for income tax by issuing the first batch of mandation letters based on 2024/25 self-assessment (SA) returns which have already been filed. The template of the letter is available here. Disappointingly, agents will not receive a copy of the letter sent to their client hence it is important that agents take steps to identify anyone who will be receiving a letter this month and make contact with them as soon as possible (the letter does prompt the taxpayer to share this with their agent). HMRC has also published an update on its MTD for income tax trial and we have been asked to remind you about HMRC’s agent outreach campaign for MTD. Mandation letters Sole traders and landlords who had already filed their 2024/25 SA return by the end of August 2025 are the first to receive a mandation letter from HMRC that they must comply with MTD for income tax from 6 April 2026. This is on the basis that their 2024/25 SA return included gross income from sole trade self-employment and property of more than £50,000. A further batch of mandation letters for anyone meeting these criteria but not filing their 2024/25 SA return until after 31 August 2025 but on or before 31 January 2026 will not be sent until February and March 2026. Although HMRC will be sending out mandation letters, HMRC is reminding taxpayers that it is their responsibility to: check if they are required to comply with MTD income tax from April 2026; and sign up for MTD income tax. As sign up is not automatic, if a taxpayer believes they are mandated but they do not receive a mandation letter, they should still sign up. HMRC has published guidance for taxpayers and for agents on how to sign up. We expect that towards the end of November 2025, HMRC will also send a letter to all unrepresented taxpayers who have not yet filed their 2024/25 SA tax return to remind them of the April 2026 start date for MTD income tax. These are not mandation letters but are prompt letters which are being sent on the basis of the 2023/24 SA return if this shows gross income exceeding £50,000. Trial update On the MTD trial front, the MTD testing update bulletin sets out progress made to date, provides answers to frequently asked questions and encourages participants in the trial to give their views by completing a survey.  According to HMRC, almost 2,100 successful quarter one submissions for 2025/26 have been made. A reminder was also issued to participants about the second cumulative quarterly update which were due for filing by 6 November 2025. Agent outreach campaign reminder HMRC has also asked us to remind you about the agent outreach campaign which we told you about in Chartered Accountants Tax News on 1 September. Agents can check the authenticity of this service here: Check if an email you've received from HMRC is genuine. Testing by HMRC indicates that completing the agent outreach form takes circa 2 minutes. When completing the form, agents are asked to:  Give permission to be contacted by HMRC by email, Indicate how many clients they have for testing and mandation sign ups, and  Express an interest in a one to one conversation with HMRC about MTD readiness and testing. To access the form, agents should sign in with the Government Gateway ID and password linked to their Agent Services Account (ASA). Note that if an agent does not yet have an ASA, they can still complete the expression of interest form by signing in with their Government Gateway ID and the password associated with their existing HMRC online services for agents account (agents will need to manually provide contact details when using this method). 

Revenue has issued updated guidance on the taxation of community midwives engaged by the Health Service Executive (HSE), confirming that the framework established in the Supreme Court judgment in Karshan (Midlands) Ltd t/a Domino’s Pizza [2023] IESC 24 should be applied by the HSE when determining the employment status of midwives. Two new sections have been added to the guidance: section three outlines the tax treatment applicable to community midwives classified as HSE employees, while section four provides guidance for those regarded as self-employed.

The Department of Finance published the Revised General Scheme of Finance (Tax Appeals and Fiscal Responsibility) Bill 2024 last week proposing a number of changes to the legislation governing the tax appeals process and the Tax Appeals Commission (TAC). The Bill contains some substantial proposals, not least of all is the reconsideration of tax appeals being held in camera as a matter of course (discussed in more detail below). Included in the changes is the provision to allow the Appeal Commissioners to meet at least twice annually and contingency provisions regarding the management of the Commission in the absence of a chairperson. Regarding the current practice of holding tax appeals in camera, the Bill also includes proposed amendments arising from the 2021 Supreme Court judgment in Zalewski v the Workplace Relations Commission (“Zalewski”) in which the majority held that the exercise of powers by Adjudication Officers pursuant to the Workplace Relations Act, 2015 as amended (‘the 2015 Act’) was the administration of justice within the meaning of Article 37 of the Constitution. The judgment in Zalewski concerned the appropriateness of proceedings being held in camera, and the following passage reflects one of most significant proposals in the Bill: “While there may be cause for hearings to be held ‘in camera’, per request of the parties to an appeal, in line with Zalewski it is appropriate that Appeal Commissioners have discretion to direct that an appeal should be heard ‘in camera’ on the request by a party or parties to an appeal, or to direct that an appeal should be heard in public where they believe it is in the interests of justice to do so.”