The latest UK tax tidbits features recent HMRC bulletins and newsletters in several areas. Employment related securities bulletin 60 (April 2025), Send an Employer Payment Summary using Basic PAYE Tools, Responsibilities for employment businesses working with umbrella companies, Working through an umbrella company, Preparing for the Multinational Top-up Tax and the Domestic Top-up Tax, Multinational Top-up Tax and Domestic Top-up Tax, Our governance, HMRC email updates, videos and webinars for Self Assessment, Compliance checks: Automatic Exchange of Information obligations — CC/FS46, Check if a business is registered for money laundering supervision, Insolvency practitioner bulletin 5 (2025): excise and insolvency, HMRC email updates, videos and webinars for tax agents and advisers, HMRC email updates, videos and webinars for the Construction Industry Scheme, Factsheet: Carbon border adjustment mechanism (CBAM), Apply for healthcare cover in the EU, Iceland, Liechtenstein, Norway or Switzerland (CA8454), Customs civil penalties, Check the status of tax policy consultations, Inheritance Tax: domicile outside the United Kingdom (IHT401), Pensions schemes newsletter 169 — April 2025, Help to avoid errors in claims for plant and machinery allowances — GfC5, List of community amateur sports clubs (CASC) registered with HMRC, HMRC email updates, videos and webinars if you’re self-employed, Register with HMRC for an agent services account, Residence, domicile and the remittance basis: RDR1, Changes in your annual allowance following the public service pensions remedy, Recognised stock exchanges, Changes to lifetime allowance charges following the public service pensions remedy, Check how your lifetime allowance is affected by the public service pensions remedy, How voluntary contributions are affected by the public service pensions remedy, Find payroll software that is recognised by HMRC, Complaint Handling Guidance, and Detailed tax guidance for charities.  

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. The latest Brexit and Beyond newsletter received last week from the Northern Ireland Assembly EU Affairs team contains a useful summary of the key takeaways from the new partnership agreement announced during the UK and EU summit in London. The newsletter will be published here in due course. As part of this, the UK and EU have “agreed to work towards a deal that could significantly reduce checks on goods moving from Britain to Northern Ireland”. The Northern Ireland Office has also issued a press release reacting to the new partnership agreement and recent trade deals.  Miscellaneous guidance updates and publications  Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Procedure Code to Additional Procedure Code correlation matrix, Authorisation type codes for Data Element 3/39 of the Customs Declaration Service, Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: terms and conditions, Simplified Process for Internal Market Movements (SPIMM): Category of goods guidance, Additional Information (AI) Statement Codes for Data Element 2/2 of the Customs Declaration Service (CDS), Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Navigate the Customs Declaration Service Declaration Instructions, Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Declaration Category Data Sets, Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Declaration Category Data Sets, Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Customs Simplified Procedures Guidance, Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Procedure Codes, and Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: CDS Declaration and Customs Clearance Request Instructions. 

Whether employees are working from home or away, find out how to deal with reimbursed expense payments and benefits paid by attending a HMRC webinar in the coming weeks. Phones, internet and homeworking  For information about homeworking expenses, register for HMRC’s webinar, which provides an overview of the tax and national insurance treatment when an employer: provides a mobile phone or reimburses for business use of a personal mobile phone, provides broadband in an employee’s home, or pays towards it, and provides homeworking expenses to its employees. Travel Register for HMRC’s webinar to find out about the tax treatment of:  travel and subsistence payments to employees, mileage payments for employees using their own vehicle, benchmark and bespoke scale rates, and keeping records and sending reports to HMRC. For information about 'PAYE Settlement Agreements (PSAs)' choose from HMRC’s playlist of short videos available on HMRC’s YouTube channel. 

As we reminded readers last week, the deadline for employers to provide employees with their P60 for 2024/25, either on paper or electronically, is Saturday 31 May 2025. The P60 summarises the employee’s total pay and deductions for the year. By that date, employers must give a P60 to all employees on payroll who were working for them on the last day of the tax year (5 April 2025). If an employer is exempt from filing payroll online, copies of P60s can be ordered from HMRC.    

The OECD has published updated transfer pricing country profiles which reflect the current transfer pricing law and practice of 11 jurisdictions including, for the first time, profiles of Azerbaijan and Pakistan. The publication includes new sections addressing hard-to-value intangibles and the simplified approach for baseline marketing and distribution activities.

On 24 June, the European Commission will host a half-day hybrid event to mark the publication of the 2025 Annual Report on Taxation. This year’s theme, “Fair and effective taxation: Strengthening compliance and progressivity”, will consider how tax policy can promote fairness, strengthen compliance, and support sustainable public finances.

Revenue has updated its  guidance to Charities and sports bodies on making an online application for a tax exemption. The guidance now reflects changes to the Charitable Donations Scheme whereby, with effect from 1 January 2025, the two-year waiting period for eligibility for the scheme no longer applies.  

The European Commission has launched a call for proposals for EU action grants in the field of taxation. The two grants involved aim to ensure the involvement of research institutions in the design and implementation of EU actions to fight the tax gap, in addition to contributing to the design of efficient tax systems.

Chapters 1, 24 and 31 of Revenue’s Pensions Manual have been updated to provide guidance on changes introduced in Finance Act 2024. The updated guidance now includes a reference to the new Automatic Enrolment Retirement Savings System. It also includes details of the new “employer limit” on employer contributions made on or after 1 January 2025 to an employee’s PRSA/PEPP, with some worked examples. Further information is available in eBrief No.106/25.

Revenue has updated the Pensions Manual - Chapter 07 which provides guidance on lump sum benefit and commutation. The updated manual aims to provide greater clarity and details of the relevant topics, including commutation factors and additional detail on maximum lump sums. The guidance also confirms that a deferred scheme member who suffers serious ill-health is subject to the deferred scheme rules as published in the Pension Manual Chapter 12.

Members of the European Parliament’s Tax Matters subcommittee will travel to Abu Dhabi and Dubai, from 26 to 28 May 2025, to discuss developments in the area of international taxation and the fight against tax avoidance and evasion. Discussions will focus on the implementation of the OECD/G20 international tax reform and the United Arab Emirates' efforts to combat tax evasion and avoidance and enhance transparency for taxation purposes.

Revenue has updated its Guidelines for Registration for IT, CT, RCT, PREM and Certain Other Taxheads to include details regarding the Central Register of Beneficial Ownership of Trusts  and a link to the Tax and Duty manual regarding the new e-linking process.