Last week, HMRC launched its refreshed mobile app (available on Android and iPhone) as part of Talk Money Week. HMRC encourages taxpayers to use the app to support financial conversations and get information about your tax, National Insurance and State Pension forecast. The theme of this year’s Talk Money Week was ‘start the conversation’ and the app can provide the starting point for these discussions. The app has been used by more than 5.6 million since 6 April 2025 and the most popular services used are: Checking pay before it lands in the bank account and other Pay As You Earn (PAYE) information Viewing the annual tax summary – 1.94 million users Viewing or saving their National Insurance number or checking contributions Checking their State Pension forecast Viewing the Self Assessment summary and making payments.

Revenue has published updated guidance on the Keep Employee Engagement Programme (KEEP) clarifying that the limits applicable to a qualifying share option must be met at the time the option is granted. The Institute, under the auspices of CCAB-I, had sought this clarification through the TALC Direct and Capital Taxes subcommittee, and welcomes the confirmation in the updated guidance. The limits outlined in the definition of qualifying share option confirm that the total market value of the share options which may be granted to any one employee/director cannot exceed €100,000 in any one year of assessment or €300,000 in all years of assessment. The updated guidance confirms in paragraphs 9.3.1 and 9.3.2 that these limits must be satisfied at the date a share option is granted. Examples 2,3,4 and 11 have also been updated to reflect this clarification.

Revenue issued a press release last week confirming an extension of the deadline for filing Local Property Tax (LPT) returns for the 2026-2030 period to 5:30pm on Wednesday, 12 November 2025. Revenue’s LPT helpline will also operate extended opening hours in the lead-up to the new deadline. We have been closely engaging with Revenue as last week’s deadline approached, and we are pleased to see this pragmatic approach to filing adopted. Revenue confirmed that LPT returns in respect of approximately 1.4 million properties have been filed to date and property owners are encouraged to submit their Local Property Tax (LPT) returns online using myAccount, ROS, or the LPT portal.  Revenue has outlined that a practical and fair approach will be taken, with property owners wishing to pay by monthly Direct Debit or Deduction at Source being encouraged to file their returns as soon as possible, as these payment options must be arranged in advance.

The heads of tax administrations from EU Member States and representatives from candidate countries attended the annual summit of EU Tax Administrations last week.  The summit concluded with a renewed focus on modernising EU tax governance through digital resilience in a climate of geopolitical and technological volatility. The participants reaffirmed their commitment to cooperation between Member States, and the gradual integration of candidate countries.

The OECD has published a working paper on the current reform of Brazil’s consumption tax system replacing the five main consumption taxes with a dual VAT system consisting of a Federal VAT and a State and Municipal VAT. The paper considers challenges, solutions, transition to and management of the new regime.

Revenue has announced today that it is extending the Local Property Tax (LPT) filing deadline to 5.30pm on Wednesday, 12 November 2025. To support property owners, Revenue’s LPT Helpline (01 738 3626) will operate extended opening hours in the lead-up to the new deadline. For Monday and Tuesday, the LPT Helpline will operate between 9.00am and 8.00pm and on Wednesday it will operate from 9.00am to 4.30pm.  You can read the full press release here.

In Irish news, Revenue has issued a reminder about today’s deadline for filing Local Property Tax returns, and Revenue has also released a press statement following the announcement that Fastway Couriers has entered receivership. In UK news today, HMRC provides guidance on choosing software for Making Tax Digital for Income Tax and the most recent Administrative Burdens Advisory Board publishes its annual report. In International news, the EU Commission hosts a dialogue on VAT in the Digital Age. Ireland 1. Revenue has issued a reminder about the Local Property Tax (LPT) filing obligations due today. In addition, Revenue has updated several related LPT guidance documents. 2. Revenue has issued a press release on the potential impact of the recent announcement that Fastway Couriers has entered receivership. UK 3. Read the guidance issued by HMRC on choosing appropriate software for Making Tax Digital for Income Tax. 4. The Administrative Burdens Advisory Board has published the results of its annual online survey aimed at improving HMRC's service to small businesses. International 5. Read about the recent dialogue hosted by the EU Commission on the VAT in the Digital Age (ViDA) proposals. 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.

Readers are reminded that Friday 7 November 2025 is the return filing date for Vacant Homes Tax (VHT). The VHT is due on residential properties that are liable to Local Property Tax and are occupied for less than 30 days in the year ending 31 October 2025. Further information is available on Revenue’s website.   VHT returns can be submitted via Revenue’s myAccount, ROS or the LPT Portal. The system will guide property owners through the three-step process to review their details, submit their return and make a payment if necessary.  

Revenue has published new guidance on the completion of corporation tax returns, which includes updates on the 2025 Form CT1 together with information outlining how to access help in completing the form. The Form CT1 for accounting periods ending in 2025 has been available for filing via ROS and the ROS Return Preparation Facility (RPF) since April 2025 with additional updates being made to the form in June. The guidance includes the following updates for 2025: Updates to the company details panel (paragraph 1) including de minimis aid and transfer pricing. Updates to the trading results panel (paragraph 2) including a new section for lease taxation section 403/404. Changes to the extracts from accounts panel (paragraph 3) including text changes for iXBRL filing and expenses and deductions for stock exchange listings expenditure. Changes to the Irish investment and other income panel (paragraph 4) for an R&D clawback. Changes to the foreign income panel (paragraph 5) relating to foreign life policies and offshore funds. Changes to the deductions, reliefs and credits panel (paragraph 6) relating to stock exchange listing expenditure. Changes to the research and development panel (paragraph 7) including unused carry forward, section 766C and S766D. Changes to the film tax panel (paragraph 8) for the Scéal Enhanced Credit. Clarification around certain fields relating to lease taxation. The Institute continues to engage with Revenue through the TALC Collections Sub-committee to propose ways to simplify and reduce complexity of the Form CT1 for 2026.

Revenue has updated several guidance manuals to reflect the changes introduced by the Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025. The updated manuals include details of the revised valuation bands and rate changes which will apply to Local Property Tax (LPT) liabilities from 2026 onwards, and the extension of the valuation period from four to five years effective 1 November 2025. Legislative changes have also broadened the exemption for properties affected by defective concrete blocks in their construction and introduced a €105,000 reduction in chargeable value for homes adapted for disabled persons. The following TDMs have been updated where necessary to reflect these changes: 01-01 Meaning of residential property 02-00 Properties used for diplomatic purposes 02-01 Overview of Exemptions 02-02 Residential properties fully subject to commercial rates 02-03 Long term mental or physical infirmity 02-05 Special needs accommodation 02-06 Property used by a charity for recreational activities 02-11 Permanently and totally incapacitated individuals 02-12 Exemption for residential properties owned by a North-South Implementation Body 02-13 Properties constructed using defective concrete blocks 04-01 Valuation of a residential property* 04-02 Change of liable person during a valuation period 04-03 Property adapted for occupation by disabled persons 07-02 Surcharge for non-compliance with LPT.

Revenue has released its Q3 service delivery report, providing data and insights on real-time reporting, taxpayer access to online information, and direct interactions initiated by taxpayers during the quarter. The report outlines that 116,179 tax returns were filed via ROS and 194,690 LPT transactions were processed in the quarter. A total of €3.2 billion was repaid by Revenue. In terms of online inquiries, the report confirms that 498,180 MyEnquiries were received by Revenue in Q3 with details of the estimated response time being applied in 102,643 cases. The report outlines that the estimated response time given was met or exceeded in 41 percent of the responses. A total of 380,543 calls had the ‘hold my place in queue’ service available with the report confirming that 14.75 percent of the relevant callers availed of the service.

Revenue has updated the appendix in its guidance on the tax treatment of certain benefits payable under the Social Welfare Acts to reflect the name change from the "Widowed or surviving civil partner grant" to the "Bereaved Parent grant".