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Tax RoI
(?)

Business taxes measures Budget 2026

Budget 2026 includes enhancements to the Research and Development (R&D) tax credit and to various other reliefs including the Key Employee Engagement Programme (KEEP), the Special Assignee Relief Programme (SARP) and the Foreign Earnings Deduction (FED).   Improvements to the dividend participation exemption were also announced including an extension of the geographical scope of the exemption. The Minister also announced that a public consultation on withholding tax will be launched shortly.  R&D tax credit  The Minister announced several important updates for the R&D tax credit in Ireland following the feedback received through the public consultation earlier this year (you can read our response here) and acknowledging the importance of the relief in driving competitiveness in Ireland. The three main enhancements are as follows: The rate of the tax credit has been increased from 30 percent to 35 percent,   An increase in the first-year payment threshold from €75,000 to €87,500 aimed at supporting smaller R&D projects, and An administrative simplification measure was also announced which will allow 100 percent of an R&D employee’s emoluments as qualifying costs where at least 95 percent of time is spent on qualifying R&D activities. The Minister also announced the forthcoming publication of an R&D Compass, which will outline the strategic direction for future developments in research, development, and innovation supports. The R&D compass will also consider changes to the R&D tax credit with respect to the definitions of outsourcing and qualifying expenditure. Key Employee Engagement Programme The Key Employee Engagement Programme (KEEP) has been extended to 31 December 2028. This extension is subject to approval by the European Commission. Special Assignee Relief Programme The Special Assignee Relief Programme (SARP) is being extended for five years, to 31 December 2030. From 1 January 2026, an annualised salary of €125,000 or above will be required to qualify for the relief. New entrants to the scheme from 2026 onwards may benefit from an income tax exemption on 30 percent of relevant annual employment income between €125,000 and €1 million. This change will not apply to existing claimants who continue to avail of SARP in 2026 and further years. Simplification of certain relevant administrative requirements are expected to be announced in Finance Bill 2025. Foreign Earnings Deduction The Foreign Earnings Deduction (FED) will be extended for a further five years, up to 31 December 2030. In addition, from 1 January 2026, the scheme will be enhanced by increasing the cap on qualifying employment income for Income Tax relief from €35,000 to €50,000. The scope of the relief is also to be broadened to include qualifying workdays spent in the Philippines and Turkey. Changes will also be introduced in Finance Bill 2025 to streamline certain administrative requirements. Participation exemption for certain foreign dividends The participation exemption for foreign dividends, introduced in the Finance Act 2024, marked a significant enhancement to Ireland’s tax framework. The Minister announced that several changes to the exemption will be provided for in Finance Bill 2025 which include: Broadening the geographic scope to include qualifying dividends received from jurisdictions that apply a non-refundable dividend withholding tax. The period for which companies must have been resident in a jurisdiction within the geographic scope of the relief before paying a dividend will be reduced from five years to three years. Clarification was provided that the acquisition of a shareholding is not considered to be an acquisition of business assets for the purposes of the participation exemption. The Institute welcomes these changes as we had previously raised these recommendations in a letter which you can read here. Further details will be set out in Finance Bill 2025. Film Tax Credit The Film Tax Credit is being enhanced to introduce a new 40 percent rate for productions with a minimum eligible expenditure of €1 million on relevant Visual Effects work. The rate will apply on qualifying expenditure up to a maximum of €10 million per production. The changes are subject to approval by the EU. Digital Games Tax Credit The Digital Games Tax Credit is being extended by six years to 31 December 2031. In addition, the credit is being enhanced to allow for claims in respect of Post-Release Content work, subject to certain conditions being satisfied. The changes are subject to approval by the EU. Accelerated Capital Allowances for Energy Efficient Equipment The Accelerated Capital Allowances Scheme for Energy Efficient Equipment which provides for an accelerated deduction of 100 percent of the asset cost in year one for qualifying equipment is being extended to 31 December 2030. Accelerated Capital Allowances for Gas Vehicles and Refuelling Equipment The Accelerated Capital Allowances Scheme for gas vehicles and refuelling equipment is being extended to 31 December 2030. This scheme provides a tax incentive for companies and unincorporated business that invest in vehicles which run on compressed natural gas, liquefied natural gas, biogas or hydrogen, and in related refuelling equipment. Capital Allowances for Intangible Assets The Minister indicated that amendments are being made to the intellectual property capital allowances legislation regarding how balancing allowances, which arise on certain events such as the disposal or transfer of the asset, can be used. A Financial Resolution will be brought forward on the night of Budget 2026 to provide for these amendments with immediate effect and will be followed by legislation in Finance Bill 2025. Capital Gains Tax Revised Entrepreneur Relief The lifetime limit on which the Revised Entrepreneur Relief can be claimed will be increased to €1.5 million from 1 January 2026. The relief now provides for a reduced rate of CGT of 10 percent on gains of up to €1.5 million, over a lifetime, arising from the disposal of qualifying business assets. Bank Levy The Bank Levy is being extended for a further year and will apply in 2026. Withholding Taxes As part of his Budget speech the Minister announced that a public consultation on withholding tax will be launched soon.

Oct 07, 2025
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Tax
(?)

Housing - Budget 2026

The need for a whole-of-government approach to tackle the ongoing housing crisis is well accepted by now. The Institute has called for tax-based levers to address the ongoing market failure in delivering affordable housing at scale and at speed. Today’s Budget includes some important changes to key reliefs as well as new measures which, if properly implemented and legislated, should have a positive impact on the construction of buildings and utilisation of land in Ireland. VAT on New Apartments You can read a full update on the announcements under our VAT section here. Residential Development Stamp Duty Refund Scheme You can read a full update on the announcements under our Stamp Duty section here. Deduction for retrofitting by landlords The tax relief available to landlords for qualifying retrofitting expenditure on rented residential properties has been extended by a further three years, now applying until 31 December 2028. In addition to the extension, two key enhancements have been introduced: Timing of relief: The deduction may now be claimed in respect of the year in which the expenditure is incurred, rather than being deferred. Scope of relief: The maximum number of properties for which a landlord may claim the relief has increased from two to three. These changes aim to further incentivise energy efficient improvements in the private rental sector. Corporation tax exemption for cost rental income The new corporation tax exemption for cost rental income will apply to rental profits derived from residential properties designated as Cost Rental to accelerate the delivery of affordable housing. The exemption will apply from 8 October 2025. Cost Rental is a tenure model established under Part 3 of the Affordable Housing Act 2021, aimed at supporting moderate-income households who fall outside the eligibility criteria for social housing. Strict eligibility criteria and operational rules apply to ensure transparency and alignment with the scheme’s objectives. Enhanced corporation tax deduction for apartment construction costs The enhanced corporation tax deduction allows developers to claim 125 percent of qualifying construction costs, subject to a cap of €50,000 in additional deductible costs per apartment unit. The measure is aimed at improving the financial viability of apartment development projects by bridging the gap between development costs and achievable market prices. Key features of the measure include: Deduction rate: Qualifying construction costs will attract a deduction of 125 percent, capped at an additional €50,000 per unit, equating to a maximum tax benefit of €6,250 per apartment. Ownership requirement: The developer must be the beneficial owner of the property at the time of completion. Project size: Relief is available for developments comprising 10 or more apartments. Eligible projects: Applies to both new-build and conversion projects, including changes of use (e.g. office or retail to residential). Timing: Relief is available for projects where a Commencement Notice is submitted between 8 October 2025 and 31 December 2030. Claim point: The deduction becomes claimable upon completion, evidenced by the signing of the Certificate of Compliance. Living City Initiative A number of enhancements to the Living City Initiative were announced today. The initiative supports the regeneration of older housing and commercial stock in designated Special Regeneration Areas. The key changes announced include: Extension of the initiative to 31 December 2030. Expansion of eligibility: The qualifying building age for owner-occupier and rented residential relief is increased from pre-1915 to pre-1975. New relief category: A tax deduction will now be available for the conversion of commercial properties into residential units, including ‘over the shop’ premises. Notably, no building age restriction will apply to this category. Increased relief cap for enterprises: Where works are carried out by businesses, the maximum relief available will rise from €200,000 to €300,000, in line with EU State Aid thresholds. Greater flexibility in claiming the relief will be introduced, with further operational details to be outlined in Finance Bill 2025. In addition, the scheme will be extended to five regional centres identified under the National Planning Framework: Athlone, Drogheda, Dundalk, Letterkenny, and Sligo. The process of mapping Special Regeneration Areas in these locations will commence shortly, in collaboration with the relevant Local Authorities. Residential Zoned Land Tax (RZLT) Budget 2026 introduces further refinements to the RZLT framework, aimed at improving fairness and administrative clarity for landowners. Key updates include: Additional submission window: Landowners will be given a further opportunity to request a change in zoning for land included on the revised 2026 RZLT map. In certain cases, successful submissions may result in an exemption from RZLT for 2026. Exemption during planning appeals: A new exemption will apply where An Coimisiún Pleanála proceedings are initiated by a third party in relation to a grant of planning permission for a relevant site. RZLT will not apply while such proceedings are pending. Legislative amendments: Consequential changes arising from the Planning and Development Act 2024, along with technical amendments to ensure the RZLT legislation operates as intended, will be included in Finance Bill 2025. These measures aim to support landowners navigating zoning and planning complexities, while maintaining the policy objective of encouraging the activation of zoned residential land.

Oct 07, 2025
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Tax UK
(?)

Five things you need to know about tax, Friday 10 October 2025

In Irish news, the Fiscal Monitor for September 2025 has been released and Revenue has announced available supports in advance of the 2025 Pay and File deadline. In UK news, HMRC has published guidance on the exemption application process for the digitally excluded from Making Tax Digital for Income Tax, and agents should take note of a new postal address for HMRC’s Agent Maintainer Team. In International news this week, the European Commission recommends a blueprint for Savings and Investment Accounts to Member States. Ireland 1. The Department of Finance and the Department of Public Expenditure and Reform have published the Fiscal Monitor for September 2025 which confirms an Exchequer surplus of €1.4 billion to the end of September. 2. Read about the extended opening hours and other Revenue supports available in respect of the 2025 Pay and File deadline for income tax and capital acquisitions tax returns. UK 3. HMRC has launched its process for applying for an exemption from Making Tax Digital for Income Tax for the digitally excluded , including the publication of accompanying guidance. 4. A new postal address should now be used when contacting HMRC’s Agent Maintainer Team. International 5. Read about the blueprint for Savings and Investment Accounts recently published by the European Commission. 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.          

Oct 07, 2025
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Tax RoI
(?)

Revenue warns of fraudulent communications

Revenue has published a further warning of fraudulent emails, SMS (text messages) and phone calls seeking personal information from taxpayers. Revenue has updated its website to assist taxpayers identify fraudulent communications. Taxpayers who have provided Revenue account details in response to an email, SMS or phone call are advised to reset their password immediately. Taxpayers are advised to contact their bank or credit card provider if they have provided bank or card details.

Oct 06, 2025
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Tax RoI
(?)

Fiscal Monitor for September 2025 published

The Department of Finance and the Department of Public Expenditure and Reform have published the Fiscal Monitor for September 2025 confirming an Exchequer surplus of €1.4 billion to the end of September. This compares to a surplus of €5.0 billion recorded for the same period last year. When receipts arising from the Court of Justice of the European Union (CJEU) ruling in the Apple State Aid case are excluded, an underlying Exchequer deficit of €1.9 billion was recorded, a deterioration of €6.9 billion on the same period last year. Tax receipts collected to the end of September were €73 billion, which was €4.8 billion higher than the same period in 2024. Excluding the once off receipts from CJEU judgement in the Apple State Aid case, total receipts amounted to €71.3 billion, an increase of €3.1 billion on the corresponding period in 2024. Income tax receipts for the month of September were €2.5 billion which was a reduction of €0.1 billion on receipts collected in September 2024. On a year-to-date basis, receipts to the end of September of €25.8 billion were up by €1.0 billion (4.0 per cent), when compared to end of September 2024. Corporation tax receipts of €1.8 billion were collected in September, an increase of €0.3 billion on the same month in 2024. On a cumulative basis, receipts of €20.0 billion were up by €2.2 billion on the same period last year. When the once-off CJEU receipts are excluded, cumulative corporation tax receipts to September 2025 amounted to €18.2 billion, up on the same period last year by €0.4 billion. September is a VAT due month, with VAT receipts collected of €3.6 billion representing an increase of €0.2 billion when compared to the same month last year. Cumulative receipts of €18.8 billion were ahead by 4.8 percent on end of September last year. Commenting on the figures, Minister for Finance, Paschal Donohoe said: “Today’s figures show that tax revenue growth in the year to date has been broadly steady, which is a positive sign of the underlying strength of our economy as we prepare to announce Budget 2026. I would also highlight the transfers we have made to the Future Ireland Fund and the Infrastructure, Climate and Nature Fund this year: the total in both funds now stands at over €16 billion, clearly demonstrating this Government’s commitment to building up our buffers for the future” The Minister for Public Expenditure, Public Service Reform and Digitalisation, Jack Chambers, outlined that capital spending is up by nineteen percent year on year and that the White Paper, published last Friday, reflects the €108.7 billion gross expenditure ceiling for 2025.

Oct 06, 2025
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Tax RoI
(?)

Revenue supports for 2025 income tax return filings announced

Revenue has announced a range of supports in advance of the extended filing date of Wednesday 19 November 2025, for Income Tax and Capital Acquisitions Tax via ROS. The ROS technical helpdesk will help filers who experience technical difficulties accessing ROS services, including difficulties relating to digital certificates, accessing ROS and ROS system errors. The helpdesk can be contacted via chatbot, My Enquiries, email (roshhelp@revenue.ie), or telephone (01 738 3699), The ROS payment support unit can be accessed via My Enquiries, or the Collector General’s Division (01 738 3663), and For assistance filing an Income tax Form 11, queries can be directed to My Enquiries, or the Businesses Taxes helpline can be reached on 01 738 3630. Full details of the above supports, in addition to the extended support opening hours, are outlined in Revenue’s eBrief No. 179/25.

Oct 06, 2025
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Tax RoI
(?)

Revenue clarifies tax treatment of Staff Meals — Effective 1 October 2025

The Institute welcomed the new guidance published last week by Revenue on the provision of staff meals, which sets out the circumstances under which certain employer-provided meals, including working lunches, will not give rise to a taxable benefit-in-kind. The taxation of employer-provided meals has been a key topic of the Institute’s engagement with Revenue, under the auspices of CCAB-I, through both the Tax Administration Liaison Committee and direct representations to the Department of Finance. CCAB-I’s Pre-Budget Submission 2026 addressed the taxation of ancillary benefits provided by employers, including staff working lunches, highlighting the impacts on staff morale and economic activity, and broader issues of tax fairness. The key points to take from the new guidance are as follows: Where meals are consumed on-site and are available to all staff, such meals can be provided tax-free as of 1 Oct 2025. Working lunches are now exempt if such lunches are required operationally, consumed on-site, and cost €19.25 or less per person. Meal vouchers are now fully taxable, and the €0.19 deduction is removed. Employers must keep detailed records of all meals provided as Revenue may carry out spot checks. The new guidance outlines two scenarios where a charge to tax will not arise on the provision by of staff meals by an employer. The guidance clarifies that the term “meals” includes a broad array of consumable items, with specific examples provided. The first scenario in which a tax charge will not arise involves meals provided on the employer’s premises. The guidance confirms that, effective from 1 October 2025, Revenue will accept that meals brought onto and consumed on the employer’s premises will not be treated as a taxable benefit-in-kind, provided they are made available to all employees. The second scenario described in the guidance acknowledges that, in certain business-related contexts, it may be necessary to provide meals to a specific group of individuals—for instance, a working lunch or dinner. In these circumstances, from 1 October 2025, a taxable benefit in kind will not arise provided the following conditions are met: a specific operational requirement exists, for example, lunch provided during a lunchtime meeting or staff working after normal hours, the meals are consumed on the employer’s premises, and the total cost per employee does not exceed the domestic subsistence civil service day rate of five hours or more but less than ten hours which is currently €19.25 per employee per working day. The manual includes several examples illustrating the tax treatment applicable in particular situations.

Oct 06, 2025
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Tax RoI
(?)

Head of Tax update from the GAA Tax Working Group Annual Conference

Last week I had the opportunity to attend the Global Accounting Alliance (GAA) Tax Working Group Annual Conference in Germany. The GAA Tax Working Group brings together the Tax Leaders in each of the member organisations comprising the leading accountancy bodies in Australia, New Zealand, Germany, Japan, Hong Kong, Canada, South Africa and the US. As part of the trip, the group visited the Federal Fiscal Court in Munich and the German Parliament in Berlin. These visits provided valuable insights into the German legal and political systems. Throughout the week, the group convened daily meetings to discuss the economic and fiscal landscape in each of our countries. We were provided with particularly valuable insights from our North American colleagues on what is happening on the ground with the governments in Canada and the US. These are obviously key markets and trade partners for the Irish economy. It seems positive action is being taken in Canada by the new leader, Mark Carney. However, the recent government shutdown in the US is likely to lead to further disruption in the US and indeed across the world. The group meets virtually on five other occasions throughout the year to share knowledge and insights. However, the value of the in-person sessions cannot be overstated. We are lucky to be part of this group and to be able to share knowledge with our professional accountancy colleagues across the world.

Oct 06, 2025
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Brexit
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Cross-border developments and trading corner – 6 October 2025

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. This newsletter highlights that the delayed EU entry-exit system (the digital border system for registering non-EU nationals travelling to the Schengen area for short stays) comes into force later this week on 12 October. Also covered are the announcements on EU-UK youth mobility made by the Chancellor Rachel Reeves at last week’s Labour Party Conference. The minutes of the June meeting of the UK-EU Trade and Cooperation Agreement Domestic Advisory Group, which Chartered Accountants Ireland is represented on, have been published. And finally, you can also read more below about the implementation of ICS2 which, as covered last week, has been delayed to 31 December 2025. ICS2 further update HMRC has confirmed that traders who need more time to prepare for the move to ICS2 are able to continue to submit ENS (entry summary) declarations via Import Control System Northern Ireland (ICSNI) for movements until 31 December 2025. However, they are advised to continue to work with their supply chain to prepare for ICS2 and use this no later than this date. The message from HMRC is set out below:  “If you’re already using ICS2 you should continue to do so, or if you expect to be ready to migrate to ICS2 shortly you should continue preparations and migrate as planned.  As a reminder, you don’t need to make ENS declarations for parcels moving to and from consumers (i.e. private individuals) in Northern Ireland.  When physically moving goods from Great Britain to Northern Ireland   Trader Support Service (TSS) users can continue to submit ENS declarations using ICSNI or the new ICS2 dataset if ready to do so. For movements from 1 January 2026 the new ICS2 dataset will become mandatory for all TSS users.  As a TSS user, you don’t need to register to use ICS2, as they will do this for you.     However, if you don’t use TSS to submit ENS declarations, you’ll have to register by 31 December 2025 to use the EU Shared Trader Interface (also known as the EU Customs Trader Portal) to submit safety and security declarations into ICS2. Visit GOV.UK Register to use the Import Control System 2 for more information.  You don’t need to do anything if you are already using ICS2, when moving goods by road (including roll-on roll-off movements) from Great Britain to Northern Ireland.   When sending or receiving goods moving from Great Britain to Northern Ireland   If you are a business that sends or receives goods that move from Great Britain to Northern Ireland, you should:  speak with those who are physically moving your goods on your behalf, such as your haulier, freight forwarder or express operator to check whether they need to make any changes to their processes for ICS2  make sure that for movements arriving in Northern Ireland after 31 December 2025, your supply chain has the correct information, at the correct time, to keep your goods moving as smoothly and efficiently as possible   When sending or receiving goods moving from Great Britain to the EU  If you move goods from Great Britain into the EU, you may need to use ICS2 now depending on the country you are moving goods into. A list of all ICS2 territories and the date from which ICS2 becomes mandatory for road and rail movements is available at the bottom of this page: Guidance for the submission of an ENS for road and rail during the ICS2 and NCTS P6 derogation period.  If you are moving goods by transit you will need to meet safety and security requirements for the relevant system (ICS, ICS2 or NCTS6-TSADs) of the country you are moving goods into.  You must check with the customs authority of the ICS2 territory you are moving goods into for details on which systems to use and any specific ICS2 processes to follow (for example, use of the ELO system for movements into France).  Further information  You can find more information on:  Using ICS2 for movements into Northern Ireland - Make an entry summary declaration using the Import Control System 2 - GOV.UK  Using ICS2 for movements into the EU - Import Control System 2 (ICS2)  Using TSS - Sign up for the Trader Support Service - GOV.UK.”  Miscellaneous guidance updates and publications This week’s miscellaneous guidance updates and publications are as follows: Check if a business holds Authorised Economic Operator status, List of goods imported into Great Britain that are controlled, Authorisation type codes for Data Element 3/39 of the Customs Declaration Service, Country codes for the Customs Declaration Service, CDS Declaration Completion Instructions for Imports, Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service, Currency codes for Data Element 4/10 of the Customs Declaration Service, Data Element 2/3: Documents and Other Reference Codes (National) of the Customs Declaration Service (CDS), Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS), and Valuing imported goods that are lost, damaged or defective.

Oct 06, 2025
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Tax UK
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This week’s miscellaneous updates – 6 October 2025

In this week’s detailed miscellaneous updates which you can read more about below,  HMRC has launched a new HMRC manual finder tool, and new guidance and webinar dates for the 6 April 2026 changes to PAYE rules for labour supply chains with umbrella companies has been published. In other news this week: The House of Commons Library has published the research briefing Fuel Duty: Developments since 2022. This briefing refers to calculations performed by the Office of Budget Responsibility which indicate that freezing fuel duty rates cost the government approximately £100 billion between 2011 and 2024, A research briefing about the structure of Inheritance Tax (IHT) and the debates there have been about IHT in recent years has also been published,  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. New HMRC manual finder tool This new tool enables searching across all manuals, filtering by manuals or manual pages, and sorting of results, with the aim of letting users also see the latest updates more easily. The tool is available at the following link: Find HMRC manuals page. HMRC’s welcomes feedback on the new tool. The feedback route to use is set out in the banner at the top of this new page. Feedback can also be emailed to hmrcmanualsteam@hmrc.gov.uk. HMRC has also published a new tool which can be used to check if a claim for corporation tax overpayment relief can be made. This also covers how taxpayer’s can make the claim. Guidance and webinar dates for labour supply chains featuring umbrella companies: PAYE responsibilities From 6 April 2026, recruitment agencies (or, in their absence, end clients) will be responsible for deducting PAYE on payments to workers supplied via umbrella companies. HMRC published draft legislation for this on L-day on 21 July 2025. To support businesses and at the request of stakeholders wanting as much information as possible on how the legislation will work, HMRC has now published the associated guidance ahead of the final legislation. Note that this guidance is in draft and may change if there are any changes to the legislation before it receives Royal Assent. The guidance aims to provide detailed information on the changes which have been designed to tackle non-compliance in the umbrella company market. Agencies and other parties in labour supply chains can also register for one of HMRC's in-depth webinars on 7 and 21 October or 17 November to understand more about the changes and ensure compliance readiness. HMRC’s Employment Status Manual has also been updated to reflect these changes. Further guidance is also available here: Help with labour supply chain assurance.  

Oct 06, 2025
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Tax International
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European Commission blueprint for Savings and Investment Accounts

The European Commission has recommended to Member States a blueprint for Savings and Investment Accounts (SIAs). SIAs enable retail investors to invest in capital markets. Among other recommendations, the Commission notes that tax incentives and simplified taxation procedures should be key features of SIAs.

Oct 06, 2025
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Tax UK
(?)

New postal address for HMRC’s Agent Maintainer Team

HMRC has asked us to share that its Agent Maintainer Team has a new postal address. The team, which forms part of HMRC’s Agent Compliance Team, is responsible for setting up new self-assessment agent records and amending those records. The new address which agents should use for postal correspondence is: Agent Compliance Team, HM Revenue & Customs, BX9 2BG.

Oct 06, 2025
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Dublin 2, D02 YN40, Ireland

TEL: +353 1 637 7200
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The Linenhall
32-38 Linenhall Street, Belfast,
Antrim, BT2 8BG, United Kingdom

TEL: +44 28 9043 5840

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