Revenue is inviting VAT-registered businesses managed by its Large Corporates Division to complete a VAT Modernisation and eInvoicing survey to inform Ireland’s implementation of the EU’s VAT in the Digital Age (ViDA) package, formally adopted on 11 March 2025. ViDA will require eInvoices and real-time reporting for cross-border B2B supplies across the EU. On 8 October 2025, following Minister Donohoe’s Budget Speech announcement, Revenue’s paper “Implementation of eInvoicing in Ireland” was published. The paper outlines a phased approach, with Phase 1 introducing mandatory eInvoicing and real-time reporting for domestic B2B transactions by VAT-registered large corporates. Receipt of the survey is not a notification that these businesses are mandated to issue eInvoices in Phase 1. The survey has issued directly to businesses through Revenue’s Online Service (ROS), with a timeline to submit responses by 5:00pm on Friday 12 December 2025. Queries can be sent to VATmodernisation@revenue.ie, and all relevant updates on VAT Modernisation will be published at revenue.ie/vatmod. Furter details of Revenue’s plans for the implementation of ViDA requirements were outlined in a previous news item.

Last month HMRC confirmed that its new research and development (R&D) expert advisory panel has been established with the appointment of six independent industry specialists. HMRC has also recently published a new tool that can be used to check if a company has undertaken qualifying R&D before a claim for R&D tax relief is made. The new advisory panel is known as the RDEAP and its aim is to provide sectoral insight and guidance to support the administration of R&D tax reliefs. It meets quarterly and will contribute to HMRC communications, guidance, and the strategic understanding of innovation across sectors. The Chair and Secretariat of the RDEAP are from HMRC’s Corporation Tax Innovation and Growth team. Other HMRC representatives, and representatives from other government departments may be invited to the RDEAP meetings by invitation. The RDEAP is advisory only so does not have decision-making authority, though it may make recommendations to existing governance and decision-making bodies as appropriate. The newly published R&D tool takes users though a number of the key tests which define qualifying R&D for tax purposes. Explanations and links to further guidance are provided. According to HMRC, a competent professional will be needed to help answer some of the questions. Once all of the questions have been answered, HMRC says that the tool will give the user a clear indication of whether or not the project is qualifying R&D.   It is recommended that results are saved and a record is kept of the information used to answer each question to assist with making claims. In the event of a compliance check HMRC says that it is “unlikely to disagree” that a project involves R&D for tax purposes if the answers given when using the tool were “based on your project’s facts and you can clearly support and explain them”. We have also been advised that HMRC does not store or use any of information provided when using the tool.  

Last week, Tánaiste and Minister for Finance, Simon Harris TD, published a Feedback Statement for Phase One of reform of Ireland’s Taxation regime for Interest. The consultation period will run until 16 January 2026. It follows on from the Public Consultation on the Tax Treatment of Interest in Ireland which had been launched in September 2024 and an Action Plan for the reform of Ireland’s taxation regime for interest published by the Department of Finance on Budget Day. You can read the Institute’s response (under the auspices of the CCAB-I) to that earlier consultation here. The phase one feedback statement outlines a strawman proposal which sets out a possible approach for how the underlying framework for the taxation and deductibility of interest in Ireland may be reformed.  The key areas being examined in the consultation are as follows: Scope of phase one reforms Outline of new interest deductibility rule for corporation tax Transfer pricing Enhancements of the Interest Limitation Rule Transitional and simplification measures Taxation of interest income Taxation and deduction of interest equivalents The Institute will be responding to this consultation under the auspices of the Tax Committee South of CCAB-I. If you would like to submit views for our consideration, you can do so by emailing tax@charteredaccountants.ie.

In this week’s detailed miscellaneous updates which you can read more about below, HMRC are holding a series of webinars for employers and direct recovery of debts has been restarted in a test and learn phase. A new online service is now available to pay the High Income Child Benefit charge via PAYE and HMRC has published a statement setting out the standards that it expects of intermediaries and the steps it will take to tackle the minority of them who cause harm to the UK tax system. In other news this week: The UK has ranked 32nd overall (and 37th on property taxes) out of the 38 OECD member countries in the 2025 International Tax Competitiveness Index, HMRC has published Revenue and Customs Brief 6 (2025): VAT deduction on insurance intermediary services supplied outside the UK, which sets out HMRC’s policy following the First Tier Tribunal decision in Hastings Insurance Service LTD [2025] UKFTT 275 (TC), The Institute for Fiscal Studies has published How are frozen tax thresholds reshaping who pays personal taxes? and Changes to departmental spending at the upcoming Budget, HMRC advises that a successful fix for the Class 2 National Insurance Contributions issue was deployed at the end of September. This is confirmed in the latest Agent Update, HMRC is holding a webinar on 2 December on Transfer of Assets Abroad, HMRCs approach to The Motive Defence,  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. Upcoming webinars for employers Whether you’re reimbursing employees using their own vehicles at approved mileage rates, providing company cars for business travel, or paying statutory maternity or paternity pay, HMRC’s live webinars have you covered. Questions can be asked during the live webinar by using the text box. The following live webinars are available to book: Company cars, vans and fuel, Statutory sick pay, Statutory maternity and paternity pay, and Travel. HMRC restarts direct recovery of debts If an individual or business has a tax debt which remains unpaid despite having the means to pay it, HMRC can recover the funds it is owed directly from the taxpayer’s bank or building society account. These powers, known as direct recovery of debt (DRD), first started in 2015 and were used sparingly before all DRD activity was paused during the COVID-19 pandemic. HMRC has published an updated briefing on DRD. After the announcement made in the 2025 Spring Statement 2025, HMRC recently confirmed that it has restarted DRD in a “test and learn phase”. According to HMRC, DRD was a strong deterrent and the decision to restart activity has been made against its backdrop of efforts to reduce tax debt. Pay the High Income Child Benefit charge (HICBC) online via PAYE HMRC recently launched its new online service for paying the HICBC through PAYE. This was previously announced at the Spring Statement 2025. In order to use the new service, taxpayers first need to de-register from income tax self-assessment which HMRC won’t do automatically. Once this is done, the taxpayer should be able to use the online HICBC PAYE service the next day. HMRC’s approach to intermediary harm HMRC has published a statement outlining the standards it expects of intermediaries (which includes accountants and financial advisers) and the steps it will take to address the minority of intermediaries who cause harm to the tax system. Intermediary is defined as an individual or business that sits between taxpayer and HMRC. The statement says that while most intermediaries provide valuable services, a minority can behave in ways that are harmful, such as misleading the public or using HMRC's rules improperly. In cases of harm, HMRC may take action such as blocking access to its services or criminal action where fraud is involved. Advice for taxpayers on how to choose an intermediary also features.

The second evaluation of the Directive on Administrative Cooperation (DAC) has been published by the European Commission and  concludes that the DAC provides a well-functioning legal framework which supports Member States in their fight against tax fraud, evasion and avoidance. The report also recognises the need to consolidate and simplify the DAC, with increased consistency of application across all Member States to ensure fair taxation in the EU. 

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 which takes an in-depth look at the House of Lords Northern Ireland Scrutiny Committee’s evidence session on veterinary medicines and the Windsor Framework. The minutes and slides from the 30 September 2025 meeting of HMRC’s Northern Ireland Joint Customs Consultation Committee which the Institute is represented on are available and HMRC has shared a recording of a recent webinar on ICS2 in addition to the FAQs used in the webinar. Miscellaneous guidance updates and publications This week’s miscellaneous guidance updates and publications are as follows: Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service, CDS Declaration Completion Instructions for Imports, Report a problem using the Customs Declaration Service, Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020, and Get customs data for import and export declarations.

The OECD has published a report on the taxation of cross-border investment activity. The report considers ways to support simplification, foster tax certainty and reduce compliance costs in the cross-border business tax system for both taxpayers and tax administrations.

The latest UK tax tidbits features updated guidance on registering for corporation tax and how to make a complaint about HMRC. Special tax rules on foreign travel (490: Chapter 7), Make a complaint about HMRC, Check genuine HMRC contact that uses more than one communication method, Register for Corporation Tax through a dependent agent permanent establishment, Register a non-resident company who disposed of UK property or land for Corporation Tax, Register an unincorporated association for Corporation Tax, Register an offshore property developer for Corporation Tax, Register a non-UK incorporated company for Corporation Tax if you're a UK resident, Find payroll software that is recognised by HMRC, Soft Drinks Industry Levy returns and records (notice 2), Submit your Soft Drinks Industry Levy return, Search the register of customs agents and express operators, Apply for Marriage Allowance by post, Check if an email you've received from HMRC is genuine, Check if a text message you've received from HMRC is genuine, Transfer of residence to the UK, Install Basic PAYE Tools onto a networked computer, Apply to register a pension scheme, Inheritance Tax account (IHT400), Completing your Company Tax Return, Multinational Top-up Tax and Domestic Top-up Tax, Make a qualifying asset holding company notification to HMRC, Request transfer of a VAT registration number, Check the list of businesses and sites registered for Aggregates LevyTop of Form, Employee circumstances that affect payment of Statutory Neonatal Care Pay, Tell an employee that they're not eligible for Statutory Neonatal Care Pay (NEO1), Elect a qualifying company for tax exemption on UK capital gains, Tell HMRC about who is dealing with the estate when someone dies, When National Insurance and PAYE is due on tips, gratuities and service charges (E24), Find payroll software that is recognised by HMRC, Double Taxation Treaty Passport Scheme register, Check genuine HMRC contact that uses more than one communication method, How to complete an Other Interest return, and Other Interest returns.

The OECD Model Tax Convention on Income and on Capital has been updated for 2025 to reflect developments in international taxation. The report offers enhanced guidance for the interpretation and application of tax treaties.

In Irish news, the Irish Fiscal Advisory Council has published a paper on the impact of US tariffs and policy changes, and the Department of Finance published the Finance (Tax Appeals and Fiscal Responsibility) Bill 2024. In UK news today, the first batch of Making Tax Digital mandation letters have been issued and HMRC has asked us to share news about a change to their GOV.UK sign in screen page. In International news this week, EU finance ministers agree to abolish the €150 customs duty threshold on goods entering the EU. Ireland 1. The Irish Fiscal Advisory Council published an analytical note last week examining the potential impact of US tariffs and other policy changes on Irish corporation tax receipts. 2. The Department of Finance published the Finance (Tax Appeals and Fiscal Responsibility) Bill 2024 which includes a proposal to reconsider tax appeals being held in camera. UK 3. HMRC has issued the first batch of letters to relevant taxpayers outlining the mandatory Making Tax Digital (MTD) for income tax obligations. 4. Read about a change to HMRC’s sign in page which introduces an additional option: GOV.UK One login. International 5. Read about the decision of EU finance ministers to abolish the €150 customs duty threshold on goods entering the EU. 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.

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 sent a further email about using ICS2 and the House of Lords Northern Ireland Scrutiny Committee has published its first report. Email from HMRC on ICS2 HMRC has asked us to share the below email on ICS2. The following documents have also been shared with us: ICS2 Arrival and Presentation of Goods Notifications, and FAQs - ICS2 road movements. “Email from HMRC You can use Import Control System 2 (ICS2) now to submit entry summary (ENS) declarations if you’re ready to do so. If you need more time, you must work with your supply chain to make sure you’re ready to start using ICS2 as soon as possible. This must be no later than 31 December 2025 when ICS2 becomes mandatory for all movements from Great Britain to Northern Ireland. Preparing to submit Arrival and Presentation notifications for GB-NI movements using the Trader Integration Micro Service (TIMS) We’re continuing to work towards the release of the free-to-use Trader Integration Micro Service (TIMS) and will confirm the release date soon. TIMS will facilitate the submission of ICS2 Arrival and Presentation of Goods notifications on your behalf for Roll-on/Roll-off (RoRo) movements from GB-NI only. If you already use the Trader Support Service (TSS) to auto-generate your Goods Movement Reference (GMR), you do not need to take any further action. If you don’t use the TSS to auto generate your GMR and wish to benefit from using TIMS, you should start to prepare now by ensuring you enter the ENS movement reference numbers (MRNs), when prompted, in the Goods Vehicle Movement Service (GVMS). No registration is required for TIMS and there is no cost to use it – once it is released, as long as your ENS MRNs are included in the relevant GMRs, TIMS will automatically submit your ICS2 Arrival and Presentation of Goods notifications for you for movements from GB-NI only. TIMS is not the only method for submitting your arrival and presentation notifications for your GB-NI movements. However, if you have included your ENS MRNs in your GMR, then TIMS will automatically submit these notifications. You won’t need to submit separate ICS2 Arrival and Presentation of Goods notifications for these MRNs.  Choosing not to include ENS MRNs in your GMRs? If you choose not to include ENS MRNs in your GMRs for GB-NI movements, you’ll need to purchase or develop your own software to submit Arrival and Presentation of Goods notifications, which are a mandatory part of the ICS2 requirements. Read the attached guidance to find out more about this. While we do not expect you to be submitting Arrival and Presentation of Goods notifications until TIMS has launched, if you’re planning to use another method we recommend preparing now. In the meantime, continue to use the Customs Declaration Service (CDS) or another customs process to fulfil Arrival and Presentation notifications requirements for your RoRo movements. Visit GOV.UK for more information on: using ICS2: Make an entry summary declaration using the Import Control System 2, and using the TSS: Sign up for the Trader Support Service.” Northern Ireland after Brexit: Strengthening Northern Ireland’s voice in the context of the Windsor Framework The House of Lords Northern Ireland Scrutiny Committee has published its first report ‘Northern Ireland after Brexit: Strengthening Northern Ireland’s voice in the context of the Windsor Framework’. The Committee is warning that the current arrangements under the Windsor Framework are overwhelmingly complex and impossible for stakeholders to navigate. The report concludes that based on the evidence it received, efforts to address the democratic deficit in Northern Ireland following Brexit are insufficient. The Committee is calling for urgent action to strengthen Northern Ireland’s role in the UK-EU relationship reset. Miscellaneous guidance updates and publications This week’s miscellaneous guidance updates and publications are as follows: Appendix 1 Inventory Exports: DE 1/10: Requested and Previous Procedure Codes, Additional Information (AI) Statement Codes for Data Element 2/2 of the Customs Declaration Service (CDS), CDS Declaration Completion Instructions for Imports, Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS), Poly(ethylene terephthalate) glycol-modified (PETG) (Tariff notice 19), Non-electrical lamps and lighting fittings (Candle holders) (Tariff notice 20), Tariff notices, Specific wines (Tariff notice 21), Customs Special Procedures Manual, Data Element 2/3: Document and Other Reference Codes: Licence Types — Imports and Exports of the Customs Declaration Service (CDS), and Refunds and waivers on customs debt by HMRC.

In this week’s detailed miscellaneous updates which you can read more about below, the latest Agent Update is available and HMRC has recently published a range of newsletters and research reports. More information is also available on the new advisory electric rates for fully electric cars for home and public charging which took effect from 1 September 2025.   In other news this week: The latest HMRC news and information bulletin is available, The Institute for Fiscal Studies (IFS) has launched a new mini-series on how to fix the UK’s tax system with the first podcast focusing on income tax and the IFS has also published the 2025 edition of its Green Budget Report, The House of Commons Treasury Committee has published the transcript of various evidence sessions on its inquiry into the 2025 Budget which takes place next week on Wednesday 26 November,  HMRC has published detailed guidance for long-term UK residents and qualifying new UK residents and their employers on the changes to the UK’s territoriality rules for income tax, capital gains tax and inheritance tax which commenced from 6 April 2025, The National Audit Office (NAO) has published a report to help MPs in their examination of HMRC. According to the report it “provides a factual overview for readers interested in understanding more about how HMRC collects and spends taxpayers’ money”. The report also draws on the NAO’s previous findings and publicly available sources of information, 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. October Agent Update Agent Update: Issue 136 is available. Get the latest guidance and information on topics such as: Capital gains tax: working out adjustments for the rates changes in 2024/25, Bank and building society interest, Self-Assessment re-activation using option 2 of the Agent Dedicated Line, and The expansion of the Research and Development Professional Bodies mailbox which is now open to all agents. HMRC newsletters The following HMRC newsletters were recently published: Tax free savings newsletter 18, Pension Schemes newsletter 174, and Employment related securities bulletin 61.  HMRC research HMRC has published the following research reports: Digital Channel Shift Campaign Evaluation 2024 to 2025, Self-Assessment Campaign Tracking 2024 to 2025 report, Research into agents’ preparedness for Making Tax Digital for income tax – headline findings, HMRC Stakeholder Research 2025, Understanding evasion in small businesses, and Understanding social media content creators. Company electric cars advisory rates HMRC has now updated its associated guidance to explain how to apportion mileage for journeys where a company car is charged at both public and residential locations. According to HMRC, the employer may “apportion the mileage based on how much charging happens at each place” and “the apportionment calculation should be fair and reasonable”.