The latest UK tax tidbits features special rules on foreign travel 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, Signing up , Use Making Tax Digital for Income Tax, 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.

Revenue has updated its guidelines for determining employment status for taxation purposes to highlight the publication of the revised Code of Practice on Determining Employment Status in November 2024 by the Department of Social Protection, Revenue and the Workplace Relations Commission. Further minor updates have been made to reflect the publication of the EU Platform Work Directive.

The guidance on the residential premises rental income relief (RPRIR) guidance has been updated to  confirm that an individual who was tax compliant on 31 December 2024 can claim the RPRIR tax credit for that year provided they hold a tax clearance certificate when filing their income tax return. All other conditions of the relief must also be met.

Revenue has updated its guidance on the review of opinions or confirmations to provide information to taxpayers who wish to continue to rely on an opinion or confirmation issued by Revenue between 1 January and 31 December 2020 in respect of a transaction, period, or part of a period occurring on or after 1 January 2026. A taxpayer who wishes to continue to rely on such an opinion/confirmation is required to make an application for its renewal or extension on or before 31 March 2026. The guidance has also been updated to summarise the details relating to the review of opinions and confirmation issued between 2012 and 2019 into a table in section 2.3.  Details relating to applications for the renewal or extension of opinions or confirmations issued prior to 1 January 2012 are no longer included in the guidance.

We have compiled the latest updates to various VAT legislation, publications, briefs and guidance. Revenue and Customs Brief 4 (2025): VAT deduction on the management of pension funds How VAT affects charities (VAT Notice 701/1) How to claim a repayment of import duty and VAT if you've overpaid VAT Construction Direction under regulation 25(4AA) of the Value Added Tax Regulations 1995 (SI 1995/2518), Cancelling your VAT registration (VAT Notice 700/11) Check if you can claim VAT relief on goods imported into Northern Ireland for onward supply to the EU How to claim VAT relief on goods imported for onward supply to an EU country Overview of VAT on Low-Value Imports Check when you can account for import VAT on your VAT Return How late payment penalties work if you pay VAT late Who should register for VAT (VAT Notice 700/1) Personal Export Scheme (VAT Notice 707) Buildings and construction (VAT Notice 708) Investment gold coins (VAT Notice 701/21A)

Revenue has published new guidance on the VAT deductibility for insurance and reinsurance supplies providing relevant information in respect of supplies to policyholders located within and outside the EU. The guidance outlines the VAT deductibility rules for investment activities and general overheads and includes several relevant examples. The guidance also provides information on the meaning of insurance and reinsurance for the purposes of VAT deductibility. The VAT Deductibility for Life Insurance Companies manual has been marked as no longer relevant.

Revenue has updated its guidance on the Cooperative Compliance framework for the Large Cases Division (LCD) and High Wealth and Financial Services Division (HW&FSD) to outline the updated group turnover criteria for assignment to the relevant Revenue divisions. The guidance outlines that group turnover for assignment to LCD and HW&FSD is now €350 million, (previously €190 million) and there has been a removal of the group tax threshold requirement of €18 million.  As was the case previously, certain sector specific cases continue to be managed by LCD and HW&FSD, irrespective of the Group turnover figure.

Revenue has updated guidance on the age tax exemption and marginal relief available for individuals aged 65 or older providing additional details on claiming the exemption and the method by which the exemption is granted. The guidance clarifies that the age exemption is available where total income does not exceed the relevant exemption limit, and outlines that the four-year rule for making a refund claim applies where the taxpayer believes the exemption was due and was not applied. A new example has been included to outline a scenario where marginal relief is not beneficial to a taxpayer and other examples throughout the manual have been updated to reflect the standard rate tax bands and personal tax credits in place for the 2025 tax year.

The European Commission has published a report assessing the tax gaps in the EU and its Member States. The report highlights the benefits of reducing tax compliance gaps, including fostering fairer tax systems and sounder public finances.

Revenue has published new guidance providing details on the VAT treatment of extended warranties, manufacturers warranties and commission payments to retailers. The guidance outlines that the supply of an extended warranty is a VAT exempt supply of an insurance service where it meets the definition of insurance. The guidance contains relevant examples and outlines the meaning of insurance, extended warranties and manufacturers’ warranties.

The EU Council has agreed to introduce a temporary customs duty on parcels sent directly to consumers from third countries. Starting in July 2026, a €3 customs duty per item will apply on e-commerce parcels valued below €150.

The guidance on the Offshore Funds regime has been updated to clarify that that a reference to an offshore fund applies only to a foreign company, unit trust scheme, or co-ownership arrangement in which a person holds a ‘material interest’. Other relevant updates include: The use of the term ‘reasonably expected’ in accordance with section 743(2) TCA 1997 has been reflected in the guidance, and contact details for applications to Revenue for certification as a distributing offshore fund are included.