The chairman of the Revenue Commissioners, Niall Cody, recently signed Statutory Instrument No. 85 of 2026, replacing the Taxes (Offset of Repayments) Regulations 2002. The replaced Regulations came into effect from 3 March 2026 and are made under section 960H(5) TCA 1997, which empowers Revenue to offset repayments due to a person against their outstanding liabilities. The new regulations remove or replace obsolete references, establish the order of priority of offset against liabilities, and provide for offset of several tax heads that have been legislated for since the 2002 Regulations were introduced.

Revenue has updated its guidelines for agents and customers regarding the agent e-linking process incorporating several revised screenshots and additional explanatory material. The update also includes links to further detailed guidance and how‑to videos on approving agent link requests. The following are the relevant revised screenshots: Figure 2, ‘Manage Tax Registrations screen in ROS’. Figure 13, ‘Client Link Requests dashboard screen – Pending Link’. Figure 16, ‘Client Link Requests dashboard - Approved Link’. Figure 17, ‘Date Completed view’. In addition, paragraph 2.1.1.2 describes the agent view when an agent link request has been approved, and paragraph 2.1.5 explains how agents or advisors can link to a deceased customer who was registered for ROS or myAccount.

In this week’s detailed miscellaneous updates which you can read more about below, an additional step may now be required when enrolling VAT into a taxpayer’s Business Tax Account and HMRC is making some changes to employer statements and end of tax year adjustments. HMRC has also recently launched its new tax education campaign, ‘Tax Confident’. In other news this week: HMRC is asking employers to encourage employees to check the HMRC App and claim any refunds they are owed as HMRC no longer issues tax refunds automatically by cheque for most PAYE taxpayers, The recording of a recent Institute for Government webinar ‘Can Rachel Reeves protect both households and the public finances from the energy price shock?’ is now available to view, The House of Commons Library has updated its research briefing exploring the nature of the high income child benefit charge and the debate around its design, HMRC is aware of an issue affecting the transition of agents to the new Country by Country reporting agent handshake service for a small number of taxpayers. HMRC apologises for any inconvenience this may cause and is looking into the issue, and The Treasury Committee has opened a call for evidence into student loans and the taxation of graduates. Evidence must be submitted by 14 April 2026. Additional step to enrol VAT in Business Tax accounts In recent months taxpayers may need to provide their application reference number from their VAT registration application when enrolling VAT into their Business Tax Account. Taxpayers are provided with this when the registration is submitted. This is sent to the email address used during registration and also appears on VAT registration approval letters. Changes to employer statement and end of year tax adjustments. HMRC has made the following change recently which affects employers. Credit allocations Concerns have been expressed by employers that although ‘annual’ and ‘monthly’ statements show which credits have been allocated to that month, it is not always easy to see where all credits from that month have come from or gone to. This is especially true if in-year revised Full Payment Submissions result in minus figures. HMRC’s new credit allocation page now shows the month the credit arose and where it has been allocated to. End of tax year adjustments Only a small proportion of employers need to make these. HMRC previously showed a total for any end of tax year adjustments which also included interest. HMRC has worked with stakeholders who have advised that this figure could in fact be a combination of multiple end of tax year adjustments, including multiple separate interest charges, which makes it difficult to reconcile records. HMRC intends to add a hyperlink onto the end of tax year adjustments label on the ‘annual statement’ page. This will link to a breakdown page. If only one adjustment has been received it will look very simple and easy to understand, but it will show the interest as a separate figure. If there are multiple adjustments then the page will look different. HMRC will show a summary total together with a separate breakdown of each adjustment. This will be in a tabbed format. HMRC has user tested this with numerous users, both agents and employers, who all agreed that this method was the best and simplest to understand. Tax confident campaign launch Tax Confident is HMRC’s new campaign designed to help people build the basic tax knowledge they need to feel informed, capable, and in control. Many people feel overwhelmed and anxious when dealing with tax because they lack basic knowledge about what tax is and how the system works. This campaign aims to transform that anxiety into confidence by providing clear, simple, and engaging resources that help people understand the basics before they need to engage with more detailed guidance.   As part of the launch, HMRC has asked us to share the resources included in its stakeholder toolkit. In the toolkit you’ll find ready to use: Website copy,  Social media posts, and  A newsletter.

The deadline for employers and trustees operating share schemes to file the 2025 annual share‑related returns is 31 March 2026. The relevant forms are now available on Revenue’s share reporting obligations webpage together with related tips and recommendations. Our news item from 2 March 2025 includes further information on the forms and filing obligations.

In December, we updated readers on our submission to the Joint Oireachtas Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation (“Joint Committee”) in relation to the pre-legislative scrutiny of the Revised General Scheme of the Finance (Tax Appeals and Fiscal Responsibility) Bill 2025. Last week, we received an invitation from the Joint Committee to attend a sitting of that committee at the Oireachtas this Wednesday 25 March 2026 at 6.30pm. The session will be held in Committee Room 3 and will be broadcast on www.oireachtas.ie. The Revised General Scheme includes proposals to substantially amend the procedures of the Tax Appeals Commission, particularly by shifting the discretion on private hearings from the taxpayer to the Appeals Commissioner. The amendments are being proposed following advice from the Attorney General. While that advice is not available publicly, it is understood, based on earlier sessions of the Joint Committee, that the Attorney General’s view is supported by his interpretation of the decision in Zalewski v Workplace Relations Commission [2022] 1 IR 421 (“Zalewski”). Zalewski is a Supreme Court decision that examined the administration of justice in the context of the Workplace Relations Commission. In our submission, we set out our position that the nature of appeals taken to the Tax Appeals Commission are substantially different in depth and sensitivity to those taken to the Workplace Relations Commission. We have also expressed our concerns that removing the opportunity to have an appeal heard privately will effectively create a barrier to justice for a great many taxpayers. We will have a full update on Wednesday’s session in next week’s Tax Newsletter. We note for completeness that the Institute is being represented by members of the Institute’s Tax Policy and Administration Committee.

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 notified us that from Thursday 26 March 2026 an update to the Goods Vehicle Movement Service will make the inclusion of a trailer reference number mandatory if a trailer is being used. Miscellaneous guidance updates and publications This week’s miscellaneous guidance updates and publications are as follows: Safety and security declarations, Ports that require the use of Goods Vehicle Movement Service, Goods vehicle movement reference states, Goods Vehicle Movement Service processes at the border and during crossing, Access to Goods Vehicle Movement Service, Declaration types in Goods Vehicle Movement Service, Inspection requirements, contraventions and civil penalties, Goods Vehicle Movement Service route directions, Introduction, Port models, Obligations and definitions of different actors, How the system processes the movement of goods, Travelling under the Common Transit Convention procedure using Goods Vehicle Movement Service, Goods Vehicle Movement Service, Registration requirements, and Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service (CDS).

The European Commission has launched a public consultation to invite feedback on the planned revision of the EU rules on e-Invoicing in public procurement. The objective of the planned update to the EU rules is to enhance harmonisation and interoperability, thereby reducing administrative burdens for companies operating across borders. The deadline to respond to the online consultation is Wednesday, 10 June 2026.

The Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) is mandated to ensure that jurisdictions around the world adhere to and implement the standard on transparency and exchange of information for tax purposes. Last week, Nepal became the 173rd member to join the Global Forum.

In Irish news, at the UK-Ireland Summit last week the leaders of the Irish and UK Governments signalled support for a bilateral agreement on cross-border working arrangements and we bring you an update from the recent meeting of the TALC Collections sub-committee. In UK news, we cover the latest developments ahead of the Making Tax Digital for Income Tax launch in three weeks, and this week’s Cross-Border Trading Corner looks at how small businesses can help shape the revamped Trader Support Service due later this year. In International news this week, the European Commission refers Spain for a ruling following their failure to transpose certain VAT measures into national law. Ireland 1. Read about last Friday’s UK–Ireland Summit, where both Governments indicated their support for a bilateral cross‑border working agreement.   2. Review the updates from the March TALC Collections sub-committee meeting which the Institute recently attended. UK 3. We share the key updates as the launch of Making Tax Digital for Income Tax approaches.   4. This week’s cross-border trading corner explores how small businesses can participate in research in the redesign of Trader Support Service. International 5. The European Commission has referred Spain for a ruling after it failed to transpose certain VAT measures into national law. 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 latest UK tax tidbits features guidance across a wide range of areas. Check if a QR code on a letter you've received from HMRC is genuine, Check the recognised overseas pension schemes notification list, Named tax avoidance schemes, promoters, enablers and suppliers, Claiming Theatre Tax Relief for Corporation Tax, Claiming High-end Television Tax Relief for Corporation Tax, Creative industry tax reliefs for Corporation Tax, Creative industry tax reliefs for Corporation Tax, Claiming Children’s Television Tax Relief for Corporation Tax, Claiming Audio-Visual Expenditure Credits for Corporation Tax, Claiming Museums and Galleries Exhibition Tax Relief for Corporation Tax, Claiming Video Games Tax Relief for Corporation Tax, Claiming Video Games Expenditure Credits for Corporation Tax, Claiming Animation Tax Relief for Corporation Tax, Claiming Film Tax Relief for Corporation Tax, HMRC email updates, videos and webinars for Self-Assessment, Work out pay from an umbrella company, CWG2: further guide to PAYE and National Insurance contributions, Pension schemes: report of relevant benefit crystallisation events or transferring relieved relevant non-UK scheme assets (APSS 252), Apply for Home Responsibilities Protection, HMRC email updates, videos and webinars about creative industries reliefs and expenditure credits, Check if a business is registered for money laundering supervision, Courier deliveries to HMRC: PO box and BX postcodes, Bereavement and deceased estate: enquiries, Check genuine HMRC contact that uses more than one communication method, How to complete your Stamp Duty Land Tax SDLT1 paper return, Advisory fuel rates, and Museums and Galleries Exhibition Tax Relief.  

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 is also seeking the assistance of small business owners to help shape the future of the new Trader Support Service. Research sessions: new Trader Support Service (TSS) HMRC is seeking small business owners across the UK to participate in research which aims to make the new TSS as efficient and user-friendly as possible. As recommended by Chartered Accountants Ireland, the TSS will become a permanent service providing support for businesses that move goods in or out of Northern Ireland. The service will also help businesses navigate changes to import and export policy. Business owners can sign up for the research sessions online. Miscellaneous guidance updates and publications This week’s miscellaneous guidance updates and publications are as follows: Community and Common Transit UK offices list, Customs Declaration Service error codes, Classifying toys and games for import and export, Notice to exporters 2026/04: transmission issues between LITE/SPIRE and CDS, Making an import declaration in your records, Moving sheepmeat, poultry and beef to Northern Ireland from outside the UK and EU, Report exports that arrived or left a UK port that were not notified in CDS, Report and manage your allowance for Customs Duty waiver claims: service availability and issues, Customs Importer and Exporter Population: 2025, Customs Technical Handbooks, Customs Supervised Export overview, Customs Supervised Export, Designated Export Place, and Designated Export Place overview.  

In this week’s detailed miscellaneous updates which you can read more about below, the National Audit Office has published its latest tax focused report, ‘Taxing Large Businesses’, and HMRC has published a consultation on modernising and standardising company tax returns. In other news this week: Ahead of mandatory payrolling of benefits in kind (BIKs) from April 2027, employers who have not previously payrolled BIKs who would like to do so from 2026/27 have until 5 April 2026 to register with HMRC, Members of the House of Lords recently concluded report stage of the National Insurance Contributions (Employer Pensions Contributions) Bill, HMRC has published a page collating all the explanatory notes and tax information and impact notes for Government amendments in the report stage of the latest Finance Bill which was debated by the House of Commons Public Bill Committee last week,  From 1 April 2026, businesses wanting to use the VAT import one stop shop scheme will be able to register via an agent, The latest schedule of HMRC Talking Points live and recorded webinars for tax agents is available for booking. Spaces are limited, so take a look now and save your place, and finally, Check HMRC’s online services availability page for details of planned downtime and the online services affected. National Audit Office report ‘Taxing Large Businesses’ The National Audit Office (NAO) has published its latest tax focused report, ‘Taxing Large Businesses’. The report examines whether HMRC’s approach to large business tax compliance is delivering value for money and covers: the taxes paid by large businesses, HMRC’s approach to working with large businesses, and the effectiveness of HMRC’s approach. In arriving at its conclusions, the NAO’s work was designed to test the effectiveness and productivity of HMRC’s approach, and it also focused on the work of HMRC’s large business directorate. However, the report does not  examine in detail how each of the tax regimes affecting large businesses operate, nor the rules determining how much each business should pay. It also has not examined the amount of tax paid by individual businesses, or whether these amounts are correct. The report concludes that there is little doubt that HMRC’s compliance work with large businesses offers good value for money. £337 billion in taxes was collected from large businesses in 2024/25, including those taxes that large businesses pay directly and those they pay on behalf of their employees and customers. The collection of £15.8 billion in additional taxes by HMRC’s large business directorate brought in £95 for every £1 spent on staff pay, four times more than what HMRC achieves across all taxpayers, which represents a good return on investment. The NAO also found that large businesses carry particularly significant tax risks, hence HMRC’s enhanced focus on them through a separate directorate makes sense. However, the size of the large business tax gap relative to revenue is low. Large businesses also rate their experience of dealing with HMRC highly compared to other taxpayer groups. The NAO’s report director has summarised its findings in a video which can be found on the report’s overview page. HMRC consults on modernising and standardising company tax returns HMRC recently opened the consultation ‘Modernising and standardising company tax returns’ which was first announced at the 2025 Autumn Budget last November.  The consultation seeks views on: the proposed implementation timescales and enforcement options for prescribing the format, content and data tagging of Corporation Tax computations, and mandatory online filing of amended company tax returns. The consultation sets out exemptions that would apply to mandatory online filing of amendments and seeks views on whether any additional exemptions should be considered. It also asks whether, for practical reasons, mandation should commence later than 1 April 2027. HMRC invites views on this consultation no later than 2 June 2026. The following consultation was also recently opened ‘Extend Notification of Uncertain Tax Treatment regime’ and closes on 4 June 2026.