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.

Revenue has published a number of updated guidance documents relating to the MyEnquiries facility which provide additional information on the facility and updated screenshots. The updates should clarify certain challenges, including opening hours, adding new enquiries, and agent e-linking. The customer services standards paragraph in the MyEnquiries manual has been updated. The telephone opening hours for the myAccount registration helpline have been included in the Access to and registering for MyEnquiries manual. The guidance for MyEnquiries: Submitting and Managing Enquiries in myAccount includes screenshots for adding a new enquiry and details on the messages received when an enquiry is submitted. Paragraph 3.4 has also been updated to include a link to further information. The screenshots in paragraph 2.1 have been updated in the guidance onMyEnquiries – Tracking of Enquiries. The guidance, Notifications about Enquiries has been updated for screenshots withmessages received via notifications. Additionally, paragraph 6 includes new details regarding agents e-linking messages for ROS and myAccount customers.

In this week’s cross-border developments and 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. The UK’s Borders Directorate has sent an email detailing the new maximum levels for inorganic arsenic in fish and seafood. Miscellaneous guidance updates and publications This week’s miscellaneous guidance updates and publications are as follows: Simplified procedures exclusion list of procedure and additional procedure codes for CDS, Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020, Customs, VAT and excise UK transition legislation from 1 January 2021, Apply for repayment of import duty and VAT (CHIEF), Importing sanitary and phytosanitary controlled goods into Great Britain that interact with the Border Trade Matching Service, Known error workarounds for the Customs Declaration Service (CDS), Internal temporary storage facilities (ITSFs) codes for Data Element 5/23 of the Customs Declaration Service, External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service, Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service, and Producing Irish Whiskey, Irish Cream or Irish Poteen.

The Tax Administration Liaison Committee (TALC) held several meetings last week to discuss Finance Bill 2025 and the draft clauses which will ultimately give effect to this year’s Budget announcements. The Institute, under the auspices of the Consultative Committee of Accountancy Bodies – Ireland (CCAB-I), attended these meetings supported by the representatives of the CCAB-I’s Tax Committee South. On Tuesday and Wednesday, the TALC BEPS Subcommittee and TALC Indirect Taxes Subcommittee met. At the TALC BEPS Subcommittee meeting, discussions focused on the participation exemption for certain foreign dividends and the EU Minimum Taxation Directive (Pillar Two). At the TALC Indirect Taxes Subcommittee, discussions highlighted the VAT and excise changes, focusing mainly on the proposed reduction on VAT on certain apartment sales. Then on Thursday, the meeting of the Main TALC/TALC Direct & Capital Taxes Subcommittee was held where the remaining areas of Finance Bill 2025 were teased out. Finally, on Friday, the VAT modernisation subgroup met to discuss the paper published the day after the Budget on the implementation of e-Invoicing. As readers will appreciate, the full detail of these meetings cannot be shared until the minutes have been agreed by all stakeholders, however below you will find some of the highlights which we can share at this time: The participation exemption for certain foreign dividends: The Institute has been consistently calling for further enhancements to the exemption, particularly in terms of extending the geographic scope and relaxing the requirement to look back five years to determine whether a dividend meets certain criteria. While it was hoped that the amendments could have gone further, it is acknowledged that careful consideration must be given to setting appropriate boundaries to ensure the Irish tax base is sufficiently protected from potential abuse. The enhanced deduction for eligible construction expenditure: The current draft legislation has been subject to much scrutiny since Finance Bill 2025 was published. It is understood that industry bodies are concerned that in its current iteration it will not have the desired impact on construction activities. Therefore, it is expected to be subject to further revision before Finance Act 2025 is enacted. The residential zoned land tax (RZLT): The Institute has been engaging with Revenue throughout the summer months to identify necessary amendments to the RZLT. Unfortunately, while the proposed amendments in Finance Bill 2025 do address some of these concerns, there remains a number of areas where the legislation still requires further consideration. The reduced rate of VAT on apartments as a social policy: The draft legislation is likely to be subject to revision in order to clarify what types of apartments are in scope of the reduced rate. Therefore, readers are cautioned to review the final legislation once it is enacted later this year.

Last Monday, the Institute, under the auspices of the Consultative Committee of Accountancy Bodies – Ireland (CCAB-I), attended the Business Tax Stakeholder Forum at the Department of Finance. The Finance Bill was the focus of the meeting, however, the Department of Finance also updated stakeholders on recent developments at the EU, the United Nations, and the Organisation for Economic Co-operation and Development (OECD). Given the forum focuses on business taxes, the Finance Bill discussions centred on those changes most relevant to businesses, such as the proposed amendments to the participation exemption for certain foreign dividends, the Research and Development (R&D) tax credit, Revised Entrepreneur Relief, and the Special Assignee Relief Programme (SARP). For the most part, stakeholders welcomed the changes but noted that there are still a number of areas of Irish tax legislation that require an earnest pathway toward simplification. The Department of Finance has indicated its intention to advance efforts to address the rules relating to the deductibility of interest in Ireland. This process will include a feedback statement expected to be published in the coming weeks. Further, following the public consultation on the R&D tax credit earlier this year, the department will be considering ways to enhance the relief, such as whether the definition of expenditure could be expanded. Stakeholders expressed disappointment that the proposed amendments to the taxation of exchange traded funds (ETFs) and similar instruments did not go as far as deemed necessary to truly enhance the attractiveness of these instruments for retail investors, i.e. removing the deemed disposal rules and aligning the rate on gains with capital gain tax rates. On the international front, the Department of Finance remains highly engaged at the level of the EU, the OECD and the UN. On the EU front, Ireland will be taking over the Presidency of the Council of the EU on 1 July 2026, following on from Denmark and Cyprus. This will involve the Minister for Finance chairing the Ecofin and Budget Council, officials chairing working parties, representation of the Council at Trilogue negotiations, as well as a range of other roles. The Department will be seeking input from stakeholders ahead of assuming the Presidency. In terms of developments at the OECD and the UN, the main focus at the former is whether a ‘side-by-side’ system is feasible between countries who have implemented Pillar Two and the US minimum tax rules. At the UN, the focus is on an alternative project – the Framework Convention on International Tax Cooperation. The UN project is being driven by developing nations who potentially do not stand to benefit from the Pillar Two system as much as their trade partners in more developed countries. The next year in particular will be a very important year insofar as the future of international tax cooperation is concerned.

The EU has signed an amending protocol to its tax cooperation agreement with Switzerland. This protocol expands the automatic exchange of financial account information and establishes a new framework for cooperation on the recovery of VAT claims.

The EU Subcommittee on Tax Matters recently held an interparliamentary committee meeting to engage with experts on the rationale for adopting, or not adopting, a digital services tax,  the selection of a tax base, the applicable rate and the difficulties encountered in its implementation.

The OECD has published a General tax report to G20 Finance Ministers and Central Bank Governors setting out recent developments in international tax co-operation. The report includes an Inclusive Framework stocktake report on BEPS implementation and impact over the past ten years and also includes details of a voluntary international framework approved by the OECD Committee on Fiscal Affairs. This framework is aimed at promoting the automatic exchange of readily available information on immovable property for tax purposes.

It has been a week since the Department of Finance published Finance Bill 2025 and with it the draft legislation which will give effect to this year’s Budget 2025 announcements. The Institute, under the auspices of the Consultative Committee of Accountancy Bodies – Ireland (CCAB-I), has been engaging with officials in Revenue and the Department of Finance throughout the week to discuss this year’s draft legislation ahead of the Committee Stage due to take place in the coming weeks. On Monday, the Department of Finance brought stakeholders together under the Business Tax Stakeholder Forum where the Finance Bill discussions took centre stage. The focus of the meeting was on the key business supports including the research and development (R&D) tax credit, the participation exemption for foreign dividends, and the special assignee relief programme (SARP). The Department also noted that there will be further engagement on the reform of the rules regarding the deductibility of interest in Ireland at the end of the year and throughout 2026, with some legislative amendment planned for 2026. In addition, the Department will be seeking input from stakeholders ahead of assuming the Presidency of the Council of the European Union in 2026. On Tuesday, our Tax Committee met to discuss the Finance Bill ahead of meetings with Revenue on Wednesday and Thursday through the Tax Administration Liaison Committee (TALC). Wednesday’s sessions involved meetings of the TALC BEPS Subcommittee and the TALC Indirect Taxes Subcommittee. The TALC BEPS Subcommittee focused on the changes to the participation exemption for foreign dividends and Pillar Two with the TALC Indirect Taxes Subcommittee focusing on the changes to VAT and excise. Thursday’s session involved a meeting of the Joint Main TALC and TALC Direct and Capital Taxes Subcommittee on the remaining measures across the Finance Bill. The above engagements provide the Institute with a key opportunity annually to meet with officials and other professional bodies and trade organisations to gauge the impact of the changes across various industries and sectors of the economy. While it is clear the amount of work that goes into preparing the Finance Bill each year, our feedback is an integral part of the legislative process as well as a key opportunity to raise areas where further work may be needed before the Bill is finalised and indeed areas which may require more attention in the year ahead. In our weekly Tax Newsletter next week, which is due next Tuesday to take account of the Bank Holiday, we will be issuing our Finance Bill 2025 – At a Glance document. This will contain a full overview of this year’s Bill as well as any and all information we can share that has come from the above engagements.

In UK news, the Institute has issued its UK Pre-Budget submission which includes a recommendation to reconsider proposed changes to agricultural property relief and business property relief, and we bring you the news that our long-standing recommendation to provide a permanent Trader Support Service equivalent is being progressed by the UK Government. In Irish news today, the Department of Finance has published Finance Bill 2025 and Revenue has notified us of scheduled ROS downtime this evening. In International news this week, the European Commission has published a report highlighting the disparities with the application of VAT derogations by Member States. UK 1. Read the Institute’s UK pre-budget submission which features several Northern Ireland centric issues and again calls on the UK Government to reframe the draft legislation on agricultural property relief and business property relief. 2. In this week’s Cross-border developments and trading corner, we outline confirmation given by the UK Government to deliver a permanent support akin to that currently provided by the Trader Support Service which is due to cease at the end of 2025. Ireland 3. Finance Bill 2025 has been published by the Department of Finance setting out the legislative provisions required to give effect to the tax measures announced in Budget 2026. 4. Revenue has confirmed details of planned ROS downtime this evening which will commence just before midnight. International 5. Read the report published by the European Commission on the application of VAT rate derogations by member states. 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.  

The Institute’s UK Tax Manager, Leontia Doran, delivered evidence on Monday in the Palace of Westminster to the House of Lords Economic Affairs Finance Bill Sub-Committee. As set out in the Institute’s Pre-Budget submission, Leontia told the Committee’s inquiry into draft Finance Bill 2025/26 that the number of farms affected in Northern Ireland will be much higher than the Government says. The Institute is also concerned about the impact on family-owned businesses in Northern Ireland. You can watch the evidence session here. Leontia highlighted the cost and administrative burden of the changes and the lack of consultation by the Government on these policy changes, which thus far have failed to consider the human impact and the wider economic ripple effect. In the lead in period to the changes taking effect from 6 April 2026, tax agents are already managing a very challenging workload including preparations for Making Tax Digital for Income Tax and mandatory tax adviser registration. Leontia discussed the potential for transitional measures to reduce the impact on older taxpayers who may be unable to make lifetime gifts and survive the seven years necessary to avoid an Inheritance Tax liability. Overall, the Institute is urging the Government to rethink the draft legislation and to introduce a range of mitigations to protect smaller farms and family-owned businesses. If this is not possible, Northern Ireland should be exempted from the changes given its unique circumstances. Further detail on the Institute’s recommendations is set out in our pre-budget submission. Earlier this year the Institute wrote to the Exchequer Secretary to the Treasury to highlight the disproportionate impact of these changes on Northern Ireland.

Revenue has advised that Government Networks are performing essential maintenance for two hours commencing before midnight on Friday 24 October 2025 during which ROS services will be unavailable. Date of upgrade: Friday 24 October  Time: 11:59pm on Friday 24 October to 02:00am on Saturday 25 October  Expected downtime: Up to two hours Affected services: Internet access across Government networks.