Last week, Commissioner Wopke Hoekstra hosted a strategic dialogue on the VAT in the Digital Age (ViDA) package. Stakeholders highlighted the importance of avoiding fragmentation, supporting SMEs and the need for continuous cooperation between businesses, Member States, and the Commission.

At last week’s Tax Certainty Day, the OECD released a preliminary version of the 2025 update of the Consolidated Information on Mutual Agreement Procedures (MAPs) with the aim of making tax-related dispute resolution mechanisms more effective. The 2024 MAPs Statistics were also published, enhancing transparency and providing details of agreements reached. 

Brazil has signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the BEPS Convention) becoming the 106th jurisdiction to join the landmark agreement.

Revenue issued a press release last week reminding residential property owners that the deadline for filing the Local Property Tax (LPT) return for the 2026 – 2030 period is 7 November 2025. The press release confirms that over 550,000 returns have been filed to date and that a system update was implemented last Wednesday to address several technical issues recently identified within the LPT Portal. Property owners are required to assess the value of their property as of 1 November 2025 and submit this valuation to Revenue, along with filing the LPT return by the due date later this week. Taxpayers must also confirm the preferred payment method for 2026 when filing the LPT return choosing between an annual debit instruction, monthly direct debit, deduction at source or payment in full. Comprehensive guidance on determining the correct valuation band for a property and submitting a Local Property Tax (LPT) Return is available on the Revenue website. This includes an interactive valuation tool that provides an estimated average valuation band for residential properties in each area, based on Eircode or location. Revenue reminds property owners that this tool is intended as a general guide only. Revenue has also revised several LPT related manuals to incorporate the changes introduced by the Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 and we have outlined these in more detail here. Further details on LPT obligations are available in our previous new item outlining the changes announced in the General Scheme of Finance (Local Property Tax) (Amendment) Bill 2025 and in our news item on the Local Property Tax information campaign launched by Revenue.

The OECD has published a new set of updated transfer pricing country profiles focusing on the key transfer pricing aspects of each country’s domestic tax legislation. The profiles provide new insights on the transfer pricing treatment of hard-to-value intangibles and the simplified approach for baseline marketing and distribution activities. 

In Irish news, we provide an update on the Institute’s recent engagements with government officials in relation to Finance Bill 2025 and we share our annual “At a Glance” document which includes an overview of all the key tax measures in Finance Bill 2025. In UK news, we provide updates on the most recent Employer and Trader Support Service Bulletins. In International news this week, the EU has strengthened international tax cooperation with Switzerland. Ireland 1. Last week, the Institute, under the auspices of the Consultative Committee of Accountancy Bodies – Ireland (CCAB-I), attended the Business Tax Stakeholder Forum meeting and various Tax Administration Liaison Committee meetings to discuss Finance Bill 2025. 2. Read the Institute’s “At a Glance” document which contains an overview of all the key direct and indirect tax measures in Finance Bill 2025. UK 3. HMRC has published the October edition of HMRC’s Employer Bulletin which provides details of the latest updates and guidance to support employers, payroll professionals and agents. 4. In this week’s Cross-border developments and trading corner, we bring you the latest guidance updates and publications including the most recent Trader Support Service bulletin. International 5. The EU has signed an amending protocol to the tax cooperation agreement with Switzerland. 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

Revenue has updated three other guidance notes this week addressing company incorporation, dealing in development land and entertainment expenses. The details are as follows: The updated guidance on Company Incorporation – Economic Activity includes the address for submitting an application under section 140 . The guidance on Dealing in Residential Development Land has been updated to note that the contents of the manual are no longer relevant. The renamed guidance Business Entertainment Expenses incurred by Directors and Employees has been updated to reflect the content of the Tax and Duty manual Entertainment Expenses.

Revenue has published updated guidance providing additional details on the background and key elements of the non-resident landlord withholding tax (NLWT) system .Additional information has been provided to address errors that occur when an incorrect LPT ID is used during the filing of a rental notification (RN), and when the landlord's tax reference number does not correspond with the selected tax type. Further clarification is also provided on amending a RN. The updated guidance provides details regarding registration issues affecting collection agents, tenants who pay withholding tax via the PAYE credit system, the responsibilities of collection agents under NLWT, and how collection agents interact with the NLWT system.

Revenue has updated two direct debit guidelines, firstly for VAT and Employers Income Tax and secondly for preliminary income tax to reflect the introduction of the new Payments Hub in ROS, previously named Payments and Refunds. The Payments Hub enables taxpayers and agents to set up and manage a variable direct debit for VAT, a direct debit for preliminary income tax payments, and to update bank account details for both payments and refunds.

Revenue has updated the ROS manual, Revenue Online Service to provide information on ROS payment methods  and changes to the ROS Revenue Record (Inbox). The press release issued with the updated manual reminds taxpayers of the pay and file deadline and their related obligations. The updated information on ROS payment methods relates to variable direct debits (paragraph 10.3) and managing bank accounts and refunds (paragraph 10.4). The ROS inbox now provides a new option to allow users to show or hide PAYE- EMP messages and two new subfolders have been added titled SARP 1a and SARP Employer Returns. The Revenue press release confirms Wednesday 19 November 2025 as the pay and file deadline for ROS customers provided both filing and tax payment obligations are met.  Where both obligations are not fulfilled, the extended deadline is not available and the required date to submit returns and payments is on or before 31 October 2025.

Revenue has updated its guidance on Enhanced Reporting Requirements (ERR) to include a section on frequently asked questions section for system users and employers. The updated guidance also includes relevant details on the small gift exemption and updated examples on the practical application of ERR.

In this week’s detailed miscellaneous updates which you can read more about below, the October edition of HMRC’s Employer Bulletin is available and HMRC has sent an important reminder about its new Self-Assessment (SA) reactivation service. HMRC is also seeking research participants for a project examining the Agent Services Account and Making Tax Digital (MTD) for Income Tax. In other news this week: The guidance on additional support from HMRC’s extra support team has been updated to confirm that the team can also now deal with taxes for employers, At the six months to go mark, HMRC sent an email asking ‘Are you ready for MTD for Income Tax?’, and HMRC has published a policy paper designed to help UK taxpayers make informed choices about representation by tax advisers and other intermediaries. The paper is part of its ongoing raising standards in the tax advice market project. October Employer Bulletin The October edition of HMRC’s Employer Bulletin brings you all the latest updates and guidance to support employers, payroll professionals and agents. Included in this edition are: making PAYE Settlement Agreement payments, guidance for labour supply chains featuring umbrella companies: PAYE responsibilities, ·new advisory electric rates for fully electric company cars, Spotlight 71: agency workers and contractors moved between umbrella companies, 'Tax Help for hustles' campaign: new resources for employees, and Winter fuel payments: recovery through the tax system. SA client reactivation service In last week’s detailed miscellaneous updates, we highlighted HMRC’s new SA client reactivation service which was launched on 1 October. According to HMRC, the service is working well so far and has been used by a large number of agents. HMRC is however advising that some agents are using the service when they have general SA or individual PAYE queries to resolve. In such instances, the SA re-activation team cannot transfer the caller to the right team which is causing frustration for the agent who must then re-phone the Agent Dedicated Line (ADL). HMRC is stressing that the SA re-activation team can only re-activate clients’ SA accounts. Other SA or PAYE related enquiries are dealt with by a separate team reached by selecting option 2 (SA or individual PAYE queries) when dialling the ADL, followed again by option 2 (anything else) when prompted. HMRC research: Agent Services Account and MTD for Income Tax HMRC is seeking interested agents to participate in user research sessions focusing on the Agent Services Account and MTD for Income Tax. Each session will be held virtually on a one to one basis and is expected to last 60 – 90 minutes. Love2shop vouchers are available as a small incentive. The link to sign up to take part is:  https://survey.take-part-in-research.service.gov.uk/jfe/form/SV_74GjifgnGv6GsMC?Source=BannerList_HMRC_Live_services_agents.