From 30 June 2025, HMRC will be closing its online forums for both agents and taxpayers. Following discussions with stakeholders, including this Institute, and a review of both the agent and taxpayer online forums, HMRC has taken the decision to close both with effect from this date. According to HMRC, this decision reflects the increasing popularity of “newer, superior digital support channels and a move to modernise and improve the online services we offer”. In preparation for the closure, the forums will stop accepting new queries from early June 2025. Agent online forum As an alternative to the agent online forum, HMRC is reminding agents that a range of digital support channels are available which aim to offer tailored support to agents: Webchat - an agent only channel which aims to offer a faster alternative to phoning, @HMRCCustomers on ‘X’ (formerly twitter) - for help with general queries, Talking Points webinars - for information on a range of subjects with opportunities for participants to submit questions, The tax agents’ handbook – contains information to help tax agents and advisers find guidance, use HMRC services and contact HMRC, The HMRC service dashboard – provides information on current service levels for post and online queries, and The Agent Update - a monthly online publication of information specifically for the agent community. Taxpayer online forum Taxpayers can direct queries to the alternative digital support channels listed below. These also aim to offer a range of tailored support for queries. To ask a question: Visit contact HMRC, select the area you would like to contact and click ‘Ask HMRC online’. HMRC’s digital assistant can help with a variety of self-assessment and tax payment queries. If your query cannot be answered by the digital assistant, it will be escalated to an advisor, Contact @HMRCcustomers on X. For guidance and information: GOV.UK provides comprehensive written guidance and interactive products and guides, Access a range of recorded webinars and signup to receive notification of future webinars, Use the HMRC App as a quick and easy way to get information about your tax, and National Insurance, and Watch HMRC’s YouTube videos. According to HMRC, the closure of the forums aligns with HMRC's Digital Channel Strategy and will also allow HMRC to redirect resource to support its most popular channels and develop technologies that meet current and future needs.  

The Minister for Social Protection, Dara Calleary TD, released a press statement last week confirming 1 January 2026 as the start date for the Automatic Enrolment retirement savings system which will be known as “My Future Fund”. The rescheduling of the start date from 30 September this year is to provide additional preparation time for payroll providers and employers and will also facilitate the alignment of the new system with the standard tax year. The Minister noted in his press release that the additional time means payroll providers will be able to incorporate any changes that may arise from Budget 2026 this autumn resulting in employers being required to make only one update to their payroll systems. The additional lead-in time for employers, particularly small and micro businesses, is to ensure compliance with the legislation from the outset. The press release advises employers to ensure that they are ready to begin paying contributions as soon as they receive notice from the National Automatic Enrolment Retirement Savings Authority (NAERSA). The Department of Social Protection will continue its engagement with the Payroll Software Developers Association (PSDA) to ensure payroll software developers are fully aware of the technical specifications required to accommodate My Future Fund on their platforms. The appointment of the investment managers through the ongoing tender process will also continue. Further information and resources are available on the Government’s Auto-Enrolment Hub. 

Revenue announced the publication of the  2024 Annual Report last week  together with a number of other research and statistical papers. The total gross receipts during 2024 were €152.9 billion, which included €30.9 billion of non-Exchequer receipts collected on behalf of other government departments and agencies, and other EU States. Net tax receipts during 2024 were €107.1 billion, up €19.9 billion from 2023 with the largest receipts coming from corporation tax, income tax and VAT. Corporation tax receipts in 2024 include receipts arising from the Court of Justice of the European Union ruling in the Apple State Aid case. We have highlighted details from some of the key areas in the report and papers as follows: Service Delivery: timely compliance rates remained high with 99 percent for large and medium cases, and 92 percent for all other cases. An increasing use of online services was noted in the report with 4.3 million electronic returns processed across all online platforms and almost 16 million electronic payments and repayments being made. Facilitating Compliance and Confronting Non-Compliance: the tax yield last year from audit and compliance intervention was €591 million, together with an additional yield of €46 million from tax avoidance cases. Debt Warehouse Scheme: the report notes that one of the key corporate priorities for Revenue during 2024 was the pro-active management of the Debt Warehouse Scheme and assisting businesses to exit the warehouse in a viable manner. At its peak in January 2022, €3.2 billion was warehoused under the scheme. Over 93 percent of that debt (amounting to €3 billion) has now been either settled in full or secured under an agreed PPA. Promoting tax awareness: the public repository of almost 1,300 Tax and Duty Manuals which set out the rules and guidelines on a wide range of tax and duty matters was referenced in the report. Confronting noncompliance: the report outlines that publication on the lists of tax defaulters and prosecution in the Courts are seen as important deterrents in the fight against non-compliance. During 2024 details of settlements and court-imposed penalties, amounting to €32.5 million, in respect of 104 taxpayers, were published and secured 168 convictions before the Courts. Enhanced Reporting Requirement (‘ERR’): one of the statistical reports included in the release, Income Tax 2024: Insights on PAYE Taxpayers, notes that in 2024, a total of €1.872 billion was reported in benefits under the ERR requirements. VAT Modernisation: the report includes an article on VAT Modernisation (page 40) which provides a summary of the VAT in the Digital Age (ViDA) package and the findings from the public consultation on this topic which was launched by Revenue at the end of 2023. Statistical analysis and research reports published alongside the Annual Report include: Corporation Tax 2024 Payments and 2023 Returns   Income Tax 2024: Insights on PAYE Taxpayers  VAT Payments and Returns 2024  Evaluation of Budget 2024 Compliance Measures  Survey of Medium Size Tax Agents 2024   

In this week’s miscellaneous updates, the latest Agent Update is available and HMRC has updated its core strategic objectives. Details of a new ‘Spotlight’ have been published and 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 finally, check HMRC’s online services availability page for details of planned downtime and the online services affected. Latest Agent Update Agent Update Issue 130 is available. Get the latest guidance and information including: Self-Assessment repayments no longer available through telephone or webchat, Student loans thresholds, rates and loan start notices, Reminder about the new arrangements for moving goods from Great Britain to Northern Ireland under the Windsor Framework from 1 May 2025, protecting customer data against malware, and updates to the Tax Agent handbook. HMRC updated strategic objectives. HMRC has updated its core strategic objectives on GOV.UK. The updated objectives are to: close the tax gap, improve day-to-day performance and the overall taxpayer experience, reform and modernisation of tax and customs administration, build a high-performing organisation with a skilled and engaged workforce, and support wider government economic aims through HMRC’s work. New Spotlight In a new Spotlight, Spotlight 68, HMRC is telling companies not to use a scheme which seeks to use advertising/marketing expenditure both as a mechanism to reduce taxable profits and disguise employment income in the form of redeemable loyalty points. This new Spotlight therefore flags a profit extraction scheme which aims to work as follows: the company buys ‘advertising’ from the promoter of the arrangement, it then claims a corporation tax deduction for the expense and reclaims the related VAT, the company’s directors/associates receive loyalty points equal in value to at least 80 percent of the cost of the advertising, these are converted by the promoter on a 1 point for £1 basis which is then credited to prepaid cards, and the cards are made available for directors/associates to use at their own discretion. However, HMRC does not believe that the scheme delivers the intended tax reliefs and is therefore advising companies and their directors to withdraw from such arrangements and regularise their tax affairs. HMRC Spotlights aim to highlight to agents and taxpayers when HMRC has begun investigating a scheme it believes has the features of tax avoidance. 

In this week’s post EU exit corner, we bring you the latest guidance updates and publications relevant in the post EU exit environment. 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. More information has also been published on the independent review of the Windsor Framework which was announced in January 2025. HMRC has also sent a reminder email that the new parcel arrangements under the Windsor Framework took effect from 1 May 2025 and has also asked us to share a document summarising the key changes. Independent review of the Windsor Framework (WF) The Independent Review of the WF was commissioned by the Secretary of State for Northern Ireland in January 2025 after a vote on the continued application of Articles 5 to 10 of the WF in the Northern Ireland Assembly in December 2024. Lord Murphy of Torfaen has been commissioned to lead the review with the aim of providing the Government with a report of the review’s conclusions no later than six months from 9 January 2025. This will examine the functioning of the WF and its implications for social, economic and political life in Northern Ireland, and on the UK internal market and will include recommendations. As part of the Independent Review, Lord Murphy is seeking input from relevant stakeholders. He is inviting those with insights, experiences, comments or concerns related to share their views in written format. Feedback should be submitted by 31 May 2025 using a feedback form. Miscellaneous guidance updates and publications Goods Vehicle Movement Service codes for Data Element 5/23 of the Customs Declaration Service, Authorised Consignee Temporary Storage (ACTS) location codes for Data Element 5/23 of the Customs Declaration Service, Internal temporary storage facilities (ITSFs) codes for Data Element 5/23 of the Customs Declaration Service, CDS Declaration Completion Instructions for Final Supplementary Declarations, Communications resources to help you move goods from Great Britain to Northern Ireland, and External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service.

The OECD has published its annual report of taxes paid on wages in OECD countries. The report indicates that post-tax incomes have increased in the majority of OECD countries in 2024 as real wages recover. This year’s report also provides an analysis of the impact of tax credits and allowances on personal income tax rates in OECD countries. 

The European Court of Auditors (ECA) will present its special report Value Added Tax fraud on imports on 14 May to the European Parliament’s FISC Subcommittee on tax matters. The presentation will provide an opportunity for the ECA to present its report and discuss its findings with members of the Budgetary Control committee and FISC Members.

On 15 May 2025 the European Parliament’s FISC Subcommittee will host a public hearing on the implementation of the Two-Pillar framework in light of international developments and the EU-US relations. The hearing will consider the implications for the EU's approach to global tax governance, the implementation of the OECD's Two-Pillar framework and discuss potential avenues for future reforms.

The European Parliament’s FISC Subcommittee will host a public hearing on the future of EU anti-avoidance tax rules on 15 May 2025. This public hearing will assess the EU's progress in tackling corporate tax evasion and avoidance, and explore how the current framework can be modernised while highlighting the need to simplify and harmonise EU anti-avoidance rules.

In Irish news, the Economic and Social Research Institute has published an economic overview of Ireland and Northern Ireland, and the extended ROS pay and file deadline for the 2024 tax year has been announced.  In UK news, HMRC has published updated guidance on several major legislative changes effective from 6 April 2025 and we bring you a range of updates for employers. In International news this week, Members of the European Parliament discuss the role of tax policy for the green transition. Ireland 1. A high-level comparison of the economies of Ireland and Northern Ireland (NI) over recent years is outlined in a recent report published by the Economic and Social Research Institute. 2. Revenue has confirmed Wednesday 19 November 2025 as the ROS 2024 return extended filing and payment date for certain self-assessment taxpayers. UK 3. Read a range of updates from HMRC which are relevant for employers. 4. In this week’s miscellaneous updates, HMRC has published updated guidance on several major legislative changes which took effect from 6 April 2025. International 5. The European Parliament’s tax matters subcommittee hosted a public meeting on the role tax policy can play in achieving the green transition while maintaining competitiveness. 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 EU exit corner here.  

The Republic of Côte d’Ivoire has become the 150th signatory to the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (the Convention). This paves the way for Côte d’Ivoire to engage in a wide range of mutual assistance in tax matters and exchange of information with 149 other jurisdictions while guaranteeing extensive safeguards for the protection of taxpayers' rights.  

The European Parliament’s tax matters subcommittee, hosted a public hearing on the role tax policy can play in bringing about the economic green transition while also ensuring that the EU business remains competitive. The purpose of the hearing was to examine tax incentives for clean energy, aviation, and maritime transport, with a particular focus on the recommendations from the Draghi report. The meeting focused on the green transition and enhancing sustainability in key sectors.