From 10 November 2025 HMRC changed its sign-in page to add an additional option, GOV.UK One login, which now sits alongside the existing Government Gateway. This is part of HMRC’s preparations for moving to the GOV.UK One login, a secure, modern sign-in system that will eventually replace the Government Gateway. HMRC has not given a precise date for when this is expected to happen although a limited public launch is expected in early 2026. It should be noted that despite HMRC’s sign-in page displaying this, taxpayers are unable to create a GOV.UK One Login at this point nor can they sign in to HMRC using an existing GOV.UK One login created for a different government service. This option has only been added to allow HMRC to prepare for the move by testing the new screen and observing behaviour. Taxpayers should continue to sign-in to HMRC’s services with their Government Gateway sign-in details like they normally do. If they attempt to sign in with a GOV.UK One login, they will be redirected to the Government Gateway sign-in page. More information on GOV.UK One login and the sign-in options is available here: Accessing HMRC online services using GOV.UK One Login.

Revenue has updated two other guidance notes this week dealing with scrip dividends and certificates of residence for credit unions. The details are as follows: The guidance on the option to acquire shares in lieu of dividends (scrip dividends) has been updated to provide additional guidance and examples and to remove obsolete information. The manual on certification of tax residence has been updated to include information for credit unions regarding applications for residency certificates

This month HMRC is continuing with preparations for Making Tax Digital (MTD) for income tax by issuing the first batch of mandation letters based on 2024/25 self-assessment (SA) returns which have already been filed. The template of the letter is available here. Disappointingly, agents will not receive a copy of the letter sent to their client hence it is important that agents take steps to identify anyone who will be receiving a letter this month and make contact with them as soon as possible (the letter does prompt the taxpayer to share this with their agent). HMRC has also published an update on its MTD for income tax trial and we have been asked to remind you about HMRC’s agent outreach campaign for MTD. Mandation letters Sole traders and landlords who had already filed their 2024/25 SA return by the end of August 2025 are the first to receive a mandation letter from HMRC that they must comply with MTD for income tax from 6 April 2026. This is on the basis that their 2024/25 SA return included gross income from sole trade self-employment and property of more than £50,000. A further batch of mandation letters for anyone meeting these criteria but not filing their 2024/25 SA return until after 31 August 2025 but on or before 31 January 2026 will not be sent until February and March 2026. Although HMRC will be sending out mandation letters, HMRC is reminding taxpayers that it is their responsibility to: check if they are required to comply with MTD income tax from April 2026; and sign up for MTD income tax. As sign up is not automatic, if a taxpayer believes they are mandated but they do not receive a mandation letter, they should still sign up. HMRC has published guidance for taxpayers and for agents on how to sign up. We expect that towards the end of November 2025, HMRC will also send a letter to all unrepresented taxpayers who have not yet filed their 2024/25 SA tax return to remind them of the April 2026 start date for MTD income tax. These are not mandation letters but are prompt letters which are being sent on the basis of the 2023/24 SA return if this shows gross income exceeding £50,000. Trial update On the MTD trial front, the MTD testing update bulletin sets out progress made to date, provides answers to frequently asked questions and encourages participants in the trial to give their views by completing a survey.  According to HMRC, almost 2,100 successful quarter one submissions for 2025/26 have been made. A reminder was also issued to participants about the second cumulative quarterly update which were due for filing by 6 November 2025. Agent outreach campaign reminder HMRC has also asked us to remind you about the agent outreach campaign which we told you about in Chartered Accountants Tax News on 1 September. Agents can check the authenticity of this service here: Check if an email you've received from HMRC is genuine. Testing by HMRC indicates that completing the agent outreach form takes circa 2 minutes. When completing the form, agents are asked to:  Give permission to be contacted by HMRC by email, Indicate how many clients they have for testing and mandation sign ups, and  Express an interest in a one to one conversation with HMRC about MTD readiness and testing. To access the form, agents should sign in with the Government Gateway ID and password linked to their Agent Services Account (ASA). Note that if an agent does not yet have an ASA, they can still complete the expression of interest form by signing in with their Government Gateway ID and the password associated with their existing HMRC online services for agents account (agents will need to manually provide contact details when using this method). 

Revenue has issued updated guidance on the taxation of community midwives engaged by the Health Service Executive (HSE), confirming that the framework established in the Supreme Court judgment in Karshan (Midlands) Ltd t/a Domino’s Pizza [2023] IESC 24 should be applied by the HSE when determining the employment status of midwives. Two new sections have been added to the guidance: section three outlines the tax treatment applicable to community midwives classified as HSE employees, while section four provides guidance for those regarded as self-employed.

The Department of Finance published the Revised General Scheme of Finance (Tax Appeals and Fiscal Responsibility) Bill 2024 last week proposing a number of changes to the legislation governing the tax appeals process and the Tax Appeals Commission (TAC). The Bill contains some substantial proposals, not least of all is the reconsideration of tax appeals being held in camera as a matter of course (discussed in more detail below). Included in the changes is the provision to allow the Appeal Commissioners to meet at least twice annually and contingency provisions regarding the management of the Commission in the absence of a chairperson. Regarding the current practice of holding tax appeals in camera, the Bill also includes proposed amendments arising from the 2021 Supreme Court judgment in Zalewski v the Workplace Relations Commission (“Zalewski”) in which the majority held that the exercise of powers by Adjudication Officers pursuant to the Workplace Relations Act, 2015 as amended (‘the 2015 Act’) was the administration of justice within the meaning of Article 37 of the Constitution. The judgment in Zalewski concerned the appropriateness of proceedings being held in camera, and the following passage reflects one of most significant proposals in the Bill: “While there may be cause for hearings to be held ‘in camera’, per request of the parties to an appeal, in line with Zalewski it is appropriate that Appeal Commissioners have discretion to direct that an appeal should be heard ‘in camera’ on the request by a party or parties to an appeal, or to direct that an appeal should be heard in public where they believe it is in the interests of justice to do so.”

The ‘Pay and File’ deadline for ROS customers is Wednesday 19 November 2025, and the ROS Technical Helpdesk will provide extended opening hours this week. The phonelines will be open until 8pm on Monday and Tuesday and until midnight on Wednesday.

Last week the Irish Fiscal Advisory Council (IFAC) published an analytical note outlining the potential impact of US tariffs and other policy changes on Irish corporation tax receipts. The paper outlines that corporation tax now represents well over a quarter of Ireland’s total tax receipts, with approximately three-quarters of this revenue coming from large US multinationals. One of the key findings of the paper is that most of Ireland’s largest corporation tax contributors have not yet been directly affected by tariffs. The paper notes that the technology and manufacturing (primarily pharmaceuticals) sectors account for about 87 percent of the corporation tax paid by major US owned firms in Ireland. The analysis also finds that short term corporation tax receipts could be even higher, as one major pharmaceutical company accelerated exports to the US ahead of anticipated tariffs. In the paper, IFAC outlines that corporation tax revenues have become increasingly uncertain, with potential for significant fluctuations in the coming years. The note describes that while tech and pharma profits appear strong for now, tax receipts are becoming more concentrated in these sectors and this represents a risk heightened by possible future changes in US and international tax, trade, and industrial policy.

EU  Member States have agreed to abolish the €150 customs duty threshold, whereby customs duties will apply to all goods entering the EU. The Council also committed to developing a simple, temporary solution to levy customs duties on such goods as soon as possible in 2026 until the EU Customs Data Hub becomes operational in 2028.

A delegation from the European Parliament’s Tax Matters Subcommittee recently visited the US to meet with representatives of key institutions, including the US Department of the Treasury, Congress, and the United Nations, as well as with other stakeholders. Among the topics discussed were the G7/G20 ‘side-by-side approach’ for the OECD's Pillar Two system and the US GILTI/NCTI minimum corporate tax system, international tax reform at the UN level, digital services taxes, and the fight against tax evasion and tax avoidance.

The OECD has published the 2025 Tax Administration report. A key focus of this edition is a 10-year perspective on the evolution of tax administration and how the rise of artificial intelligence is shaping the future of tax administration.

Following the publication of the Government’s consultation on the powers and duties the Financial Conduct Authority (FCA) will need to become an effective AML/CTF supervisor, HM Treasury will be hosting a series of roundtables. These roundtables are an opportunity for meaningful discussion on the proposals set out in the consultation.  Please visit links below for details: Accountancy & TCSPs: 27 November, 11:00–12:30 8 December, 14:00–15:30

Members of Chartered Accountants Ireland based in New York and the surrounding region gathered at the Consulate General Ireland in New York on Monday evening for a panel discussion event on the impact of artificial intelligence (AI) on business and the accountancy profession. The event was hosted by Institute Chief Executive Rosemary Keogh, President Pamela McCreedy and Director of Members & Advocacy Cróna Clohisey together with head of the New York member chapter Conall McGonagle.   Building and strengthening relationships Deputy Consul General Katie Daughen opened the evening welcoming members, the Institute leadership team and guests, including visitors from the New York State Society of CPAs, members of American Institute of CPAs (AICPA) and the IDA. Recognising Chartered Accountants as trusted business leaders, she emphasised the vital role that members play in today’s uncertain economic times due to their understanding of current economic and business conditions. Katie spoke about the importance of two-way US-Ireland business. She highlighted the need for proper implementation of the EU-US Trade Agreement and how the influence and vigilance of Chartered members can contribute to this. She emphasised the enduring ties between the US and Ireland, which both countries seek to protect and grow, citing the 31 million Americans who claim Irish heritage, the 781 Irish companies employing 202,000 people in the US, and 972 US firms employing 245,000 people in Ireland. Panel discussion: Trusted Business Leadership in an era of artificial intelligence   The panel speakers (Gavan Corr – CEO of Pazithi Group; Stathis Gould – Director of IFAC and Cróna Clohisey, with moderator John McCourt, owner of RSM) shared updates, experiences and insights, encouraging members and guests not to fear AI but to embrace it. Panellist Gavan Corr observed that AI is only as good as the data that goes into it. Those with technical expertise – including Chartered Accountants – will still be essential to maximising its potential and for reviewing its outputs. Auditors, he said, will be more valuable as they will combine the understanding of business with a mastery of AI. The discussion reinforced that while technology is evolving rapidly, human expertise and deep understanding of business remain critical for success. Building connections, building trust In her comments, Chief Executive Rosemary Keogh acknowledged the work and commitment of the New York chapter and chapter head Conall McGonagle FCA CPA. She noted that this new member network is building connections across and between the US and the island of Ireland, and thanked them for their contributions to the US and Irish economies and for promoting the brand and profession. Speaking on the importance of trust and its position as the "north star" of the Institute's Strategy27, Rosemary noted that in the context of uncertain times and fast-moving technologies, trust is the most highly-valued currency. She cited that Chartered Accountants continue to rank among the world's most trusted professions according to Edelman DXI's Trust Survey, and maintaining and strengthening this position is a central focus of Strategy27. President Pamela McCreedy echoed these sentiments and the theme of the event, noting that three in four organisations already rely on Chartered Accountants to ensure data integrity. She commented that "AI is not just a technical revolution; it’s a human one. It challenges us to think differently about judgment, ethics, and purpose. The future of trusted business leadership will depend on how effectively we balance innovation with integrity – harnessing technology, while holding fast to the values that define our profession” Staying connected In her comments during the event, Rosemary Keogh encouraged members to connect with peers locally through their district society or global chapter network supported by Executive Head of Global Engagement Zara Duffy and District and Global Member Manager Gilllian Duffy. She highlighted the profession's global significance and reach and outlined the growth plans of Strategy27 supported by the Institute teams. You can view photos from the event here. Watch a short video here.