Readers are reminded that Friday 7 November 2025 is the return filing date for Vacant Homes Tax (VHT). The VHT is due on residential properties that are liable to Local Property Tax and are occupied for less than 30 days in the year ending 31 October 2025. Further information is available on Revenue’s website.   VHT returns can be submitted via Revenue’s myAccount, ROS or the LPT Portal. The system will guide property owners through the three-step process to review their details, submit their return and make a payment if necessary.  

Revenue has published new guidance on the completion of corporation tax returns, which includes updates on the 2025 Form CT1 together with information outlining how to access help in completing the form. The Form CT1 for accounting periods ending in 2025 has been available for filing via ROS and the ROS Return Preparation Facility (RPF) since April 2025 with additional updates being made to the form in June. The guidance includes the following updates for 2025: Updates to the company details panel (paragraph 1) including de minimis aid and transfer pricing. Updates to the trading results panel (paragraph 2) including a new section for lease taxation section 403/404. Changes to the extracts from accounts panel (paragraph 3) including text changes for iXBRL filing and expenses and deductions for stock exchange listings expenditure. Changes to the Irish investment and other income panel (paragraph 4) for an R&D clawback. Changes to the foreign income panel (paragraph 5) relating to foreign life policies and offshore funds. Changes to the deductions, reliefs and credits panel (paragraph 6) relating to stock exchange listing expenditure. Changes to the research and development panel (paragraph 7) including unused carry forward, section 766C and S766D. Changes to the film tax panel (paragraph 8) for the Scéal Enhanced Credit. Clarification around certain fields relating to lease taxation. The Institute continues to engage with Revenue through the TALC Collections Sub-committee to propose ways to simplify and reduce complexity of the Form CT1 for 2026.

Revenue has updated several guidance manuals to reflect the changes introduced by the Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025. The updated manuals include details of the revised valuation bands and rate changes which will apply to Local Property Tax (LPT) liabilities from 2026 onwards, and the extension of the valuation period from four to five years effective 1 November 2025. Legislative changes have also broadened the exemption for properties affected by defective concrete blocks in their construction and introduced a €105,000 reduction in chargeable value for homes adapted for disabled persons. The following TDMs have been updated where necessary to reflect these changes: 01-01 Meaning of residential property 02-00 Properties used for diplomatic purposes 02-01 Overview of Exemptions 02-02 Residential properties fully subject to commercial rates 02-03 Long term mental or physical infirmity 02-05 Special needs accommodation 02-06 Property used by a charity for recreational activities 02-11 Permanently and totally incapacitated individuals 02-12 Exemption for residential properties owned by a North-South Implementation Body 02-13 Properties constructed using defective concrete blocks 04-01 Valuation of a residential property* 04-02 Change of liable person during a valuation period 04-03 Property adapted for occupation by disabled persons 07-02 Surcharge for non-compliance with LPT.

Revenue has released its Q3 service delivery report, providing data and insights on real-time reporting, taxpayer access to online information, and direct interactions initiated by taxpayers during the quarter. The report outlines that 116,179 tax returns were filed via ROS and 194,690 LPT transactions were processed in the quarter. A total of €3.2 billion was repaid by Revenue. In terms of online inquiries, the report confirms that 498,180 MyEnquiries were received by Revenue in Q3 with details of the estimated response time being applied in 102,643 cases. The report outlines that the estimated response time given was met or exceeded in 41 percent of the responses. A total of 380,543 calls had the ‘hold my place in queue’ service available with the report confirming that 14.75 percent of the relevant callers availed of the service.

Revenue has updated the appendix in its guidance on the tax treatment of certain benefits payable under the Social Welfare Acts to reflect the name change from the "Widowed or surviving civil partner grant" to the "Bereaved Parent grant".

Revenue has updated its guidance Compensation Payments in respect of Personal Injuries providing additional definitions and details in respect of related legislation. The examples in the guidance have also been updated to reflect current payment rates and are presented in a clearer, more accessible format.

Revenue has updated two other guidance notes this week dealing with arrears of pay and the prompt for action application. The details are as follows: The content of the manual on arrears of pay being paid to an employee who has left an employment has been included in chapter 7.3 of the Employers’ Guide to PAYE with effect from January 2019. Revenue has published new guidance on the Prompt for Action system which allows Revenue to generate and issue bulk, ad hoc, or tailored communications to specific customer groups, typically through online channels.

HMRC has published guidance on choosing software for Making Tax Digital for Income Tax (MTD). As readers will know by now, from 6 April 2026, sole traders and landlords within scope of MTD must start using compatible software to report their income under MTD. HMRC has issued guidance explaining what your software will need to do, the types of software that can assist, as well as choosing the right software for your specific needs. Before you start You will need to answer a few questions to get a tailored list of software options. These include your income sources (self-employment, UK property, foreign property), whether you want to create new digital records or link existing ones, and your accounting period. Essentially, the tool personalises recommendations based on your business type and reporting needs. Find software now The page provides a search tool to find software compatible with MTD. You can filter options to suit your requirements. HMRC does not supply its own software; you must choose from approved providers using the official tool. After you’ve chosen your software Once selected, you need to sign up for MTD and authorise your chosen software to connect with HMRC. Choosing software is only the first step—proper setup and authorisation will be essential for compliance.

HMRC recently published the Tell ABAB report 2024 to 2025. The Administrative Burdens Advisory Board (ABAB) comprises 11 representatives from a diverse range of businesses and professions and its aim is to ensure HMRC understands the needs of small business when engaging with the tax system. The Tell ABAB report is a summary of the responses received to ABAB’s online survey and it is one of the most important tools it uses to help HMRC understand the experiences of small businesses. There were 3,146 responses to the 2025 Tell ABAB survey The report notes that if taxpayers or agents have ideas on how to further improve the survey, you can email your suggestions to advisoryboard.adminburden@hmrc.gov.uk. The key findings of the report were as follows: Making Tax Digital for Income Tax (MTD): Awareness is rising, but mandatory quarterly updates are unpopular. Most businesses expect no benefits and foresee higher costs and time burdens. MTD is seen as costly and complex, with limited perceived advantages. Brexit-related admin: Import/export requirements are settling into “business as usual,” but remain more burdensome than pre-Brexit. Post-Brexit compliance still adds friction despite stabilisation. HMRC Communications: Helpline response times and clarity of letters remain poor; tone often feels harsh. Communication quality is a persistent pain point. HMRC Guidance: Generally helpful but hard to access; GenAI use is growing, though unchecked reliance is risky. Guidance needs enhanced accessibility and more clarity. Legislative burden: 57 percent say compliance burden worsened (up 7.7 percent from last year), harming productivity and growth. Rising complexity is a major barrier for small businesses.

In this week’s detailed miscellaneous updates which you can read more about below, HMRC publishes research commissioned on the Help to Save Scheme, Government clarifies the tax treatment of payments made under the Capture Redress Scheme, HMRC updates its list of recognised overseas pensions schemes, and HMRC provides a resource to determine if communications received are genuinely from HMRC. HMRC publishes research commissioned on the Help to Save Scheme HMRC commissioned Ipsos to carry out research of users and eligible non-users of the Help to Save Scheme. The aim of the research was to gauge the impact of the scheme on long-term savings behaviour and financial resilience of those within the scheme. The evaluation questions were: Has Help to Save encouraged new saving behaviours during the life of the account? Has Help to Save instilled long-term saving behaviours amongst Users? Has Help to Save prompted greater financial resilience amongst Users? Why have some of those eligible for a Help to Save account not opened one? Ipsos conducted 50 interviews with users and eligible non-users of Help to Save between September and November 2023, followed by 1,688 surveys between September 2024 and January 2025. The views in this report are the authors’ own and do not necessarily reflect those of HMRC. Tax treatment of payments made under the Capture Redress Scheme The Capture Redress Scheme (CRS) arose from findings by the Department for Business and Trade that there was a reasonable likelihood that the Capture software, used in the 1990s, could have caused accounting shortfalls for postmasters, leaving postmasters to pay back these shortfalls to the Post Office. In December 2024, the Government committed to compensating those affected. On 27 October 2025, the Exchequer Secretary to the Treasury announced that payments in the CRS would be exempt from tax and National Insurance contributions. HMRC has since published a policy paper which you can read here. HMRC updates list of recognised overseas pensions schemes notification list HMRC has published a list of recognised overseas pension schemes (ROPS). These are schemes that told HMRC they have met the conditions to be so recognised. The most recent list includes over 25 Irish ROPS. Check if an email you have received from HMRC is genuine HMRC has updated its guidance which allows taxpayers to determine if an email received from HMRC is genuine or not. If you receive an email and the specific communication is not listed, you can report the message to HMRC or alternatively check if HMRC uses more than one communication method. The guidance sets out recent communication initiatives, such as notifying taxpayers that their Annual Tax Summary is available for review, and the timeline within which such communications are being made.

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. 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.

Last week, Commissioner Wopke Hoekstra hosted a strategic dialogue on the VAT in the Digital Age (ViDA) package. Stakeholders highlighted the importance of avoiding fragmentation, supporting SMEs and the need for continuous cooperation between businesses, Member States, and the Commission.