Revenue has updated its guidance on the relevant provisions allowing for the efficient management of Stamp Duty. Stamp Duty Manual Part 11 Management Provisions has been amended as follows: Clarification that the Property Registration Authority was dissolved by the Tailte Éireann Act 2022 and its functions are now under the remit of Tailte Éireann. Clarification that the functions of the Commissioner of Valuationwere transferred to Tailte Éireann by the Tailte Éireann Act 2022. Guidance on sections 159A and 159B has been removed as this is now covered in Stamp Duty Manual Part 11: Stamp Duty repayment provisions, and Guidance on section 159D has been updated to include additional detail on how interest is calculated under this section.

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 most recently published 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: External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service, Short shipments at temporary storage locations, Additional Information (AI) Statement Codes for Data Element 2/2 of the Customs Declaration Service (CDS), Submitting an electronic administrative document or an electronic simplified administrative document for excise goods, The Customs (Miscellaneous Amendments) Regulations 2025, Report a problem using the Customs Declaration Service, Make an entry summary declaration using the Import Control System 2, Apply for authorisation for the UK Internal Market Scheme if you bring goods into Northern Ireland, Categorising goods for Internal Market Movements from Great Britain to Northern Ireland, and Declare your goods to authorised use and completing authorised use.

In this week’s detailed miscellaneous updates which you can read more about below, the UK has laid further regulations on the Pillar Two rules which take effect from 24 July 2025 and HMRC is working on a new online form which will allow employers to report disputes on their pay as you earn (PAYE) liabilities. In other news this week: The latest Agent Update: Issue 133 is available; this sets out more information on a range of areas, including the ongoing Class 2 National Insurance Contributions issue which we reported on a few weeks back in miscellaneous updates. HMRC has also asked to share a separate update on this which contains supplementary information, HMRC is holding a webinar later this week on reporting via PAYE real time and how to provide accurate information - book onto the webinar now, The Public Accounts Committee has published a report on collecting tax from wealthy individuals that calls for further action and clarity from HMRC, The National Audit Office has published HMRC’s 2024/25 accounts, and The latest tax publications from the Institute for Fiscal Studies have been published: https://ifs.org.uk/articles/wealth-tax-would-be-poor-substitute-properly-taxing-sources-and-uses-wealth and https://ifs.org.uk/publications/taxing-capital-income-and-wealth-low-and-middle-income-countries-practice-principles. New Pillar Two regulations The Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) (Amendment) Regulations 2025 have now been laid, and come into force later this week on 24 July 2025. The regulations enable HMRC to specify additions to the list of Pillar Two territories, qualifying domestic top-up taxes, and accredited qualifying domestic top-up taxes to take effect from a date before the notice is published. According to HMRC, this is a procedural change to ensure the effective date of changes in the UK aligns with the date in the central record of internationally agreed qualifying territories and taxes published by the OECD/G20 Inclusive Framework. It also means that there will be no requirement for individual Statutory Instruments which would otherwise be required due to the retrospective nature of such changes. Employer PAYE liability disputes HMRC is currently developing an online form which will enable employers to report disputes on their pay as you earn (PAYE) liabilities. Currently, employers can either call the Employer Helpline on 0300 200 3200, or write to HMRC at the following address: PT Operations North East England, HM Revenue and Customs, BX9 1BX, United Kingdom. Further information will be provided in due course.

Revenue has published new guidance on PAYE settlement agreements. The manual clarifies the methodology for calculating the grossed-up minor and irregular benefits which may be included in PAYE Settlement Agreements in accordance with section 985B TCA 1997.

The 2025 Administrative Burdens Advisory Board (ABAB) ‘Tell ABAB’ survey is open for completion. The ABAB survey is your opportunity to provide ABAB with insights on the tax system. The ABAB challenges HMRC on its performance, and aims to provide robust scrutiny of key initiatives, such as Making Tax Digital, and HMRC service standards. The ABAB also aims to provide crucial insight on the big issues faced by small businesses, including tax agents, in the tax system. Members are encouraged to complete the survey. The survey will take roughly 15 minutes to complete, and will remain open until 31‌‌‌ July 2025. Results will be published on GOV‌‌‌.UK in September 2025 in the ‘Tell ABAB report’. The survey is commissioned annually by HMRC, although the ABAB is an independent body. The ABAB says it is passionate about listening to and understanding the needs of the small business community. Board members come from a range of businesses and professions, and their goal is to support HMRC to make the tax system quicker and simpler for small businesses. If you have any questions about the 2025 survey, please email advisoryboard.adminburden@hmrc.gov.uk.

The Institute’s Director of Members and Advocacy, Cróna Clohisey will represent the Institute at a day of meetings due to take place tomorrow when the FISC Subcommittee on tax matters travels to Dublin  to  discuss tax policies, the fight against tax avoidance and tax simplification. The objectives of the visit are to gain a better understanding of Irish tax policies and for the subcommittee to have direct engagement with key policymakers, tax authorities and stakeholders on critical issues.

Last week we reported that ‘L-day’ will take place today, Monday 21 July 2025. The timing of this is expected to be late afternoon when we expect to see draft Finance Bill clauses on a range of pre-announced tax policy changes. Full coverage of L-day, also referred to as legislation day, will feature in Chartered Accountants Tax News next Monday 28 July.

Revenue has made a number of updates to the Tax and Duty manual that outlines the Schedule of Revenue Powers. The manual has been updated as follows: in Schedule 1, on sections 530T and 909 Taxes Consolidation Act 1997 in Schedule 3, to provide further clarity on powers under sections 128 and 128B Stamp Duties Consolidation Act 1999; in Schedule 4, to provide further clarity around powers to make enquiries or authorise inspections under the Capital Acquisitions Tax Consolidation Act 2003; by substituting a new Schedule 7 to include a summary of powers in the Customs Act 2015; by inserting a new Schedule 8 to include powers under the Mercantile Marine Act 1955; by inserting a new Schedule 9 to include powers under the Merchant Shipping (Salvage and Wreck) Act 1993, and in Schedule 10, by deleting a reference to Regulation 23 of Income Tax Regulations 2000.

In April this year, the Institute’s NI Tax Committee wrote to the Exchequer Secretary to the Treasury to raise its concerns about the disproportionate impact of the proposals to curtail the benefit of agricultural property relief and business property relief from April 2026, particularly in Northern Ireland, on genuine farming activity and family owned businesses. The Committee urged the Government to postpone the changes in order to consult wider and reframe this policy change in a way that it is more effectively targeted. Last week HM Treasury responded to the letter which you can read in full on our website. Unfortunately, the content of the letter suggests that the policy will be proceeding as planned, and there is no suggestion that there will be any mitigations to the draft policy as it currently stands. It is therefore possible that later today, draft Finance Bill clauses for this policy change will be published as part of ‘L-day’. The Institute is therefore considering what further action needs to be take on this important issue. In April, the NI Tax Committee also responded to the related technical consultation which took place earlier in the year.

MEPs have adopted suggestions for reforms to the tax architecture to boost competitiveness while continuing to address tax avoidance and evasion. In addition, MEPs called for measures to deal with the tax issues facing trans-frontier workers and digital nomads, as well simplifying the R&D tax incentive schemes.

The Department of Finance has published its annual report on tax expenditures in Ireland. Tax expenditures include tax reliefs, credits, deductions and deferrals which reduce the quantum of tax paid, and the purpose of the report is to facilitate a better understanding of these expenditures in Ireland and their role within the Irish taxation system. Last year revenue forgone from all tax expenditures amounted to €8 billion, with the largest single cost, at just under €1.4 billion, arising from tax relief associated with the Research and Development tax credit.

Revenue has clarified that when a taxpayer is aware that its agent is trying to link and the agent has sent the elinking request, the taxpayer can navigate directly to the “mange agent link requests” on either ROS or myAccount to accept the linking request. The notification email or ROS inbox item is only to inform the taxpayer that they have a link request to action and is an additional support for the taxpayer on the timing of a link request.