17 April 2025
The April agent update has been published. The newsletter is great for payroll professionals to scan over monthly for any relevant payroll updates.
The guidance contains developments and changes to UK tax legislation and allowances, including:
Tax
- Expanding the cash basis
- Student Loans thresholds, rates and loan start notices
- Overdue PAYE Settlement Agreement (PSA) Calculations
- Closing in on promoters of marketed tax avoidance — have your say
- Capital Gains Tax — work out your adjustment for the 2024 to 2025 tax year
- Changes to company size thresholds for off-payroll working
- Employer National Insurance, Employment Allowance and Small Employers’ Relief — check if changes affect your clients
- Changes to tax reliefs for theatres, orchestras and museum and gallery exhibitions
- Changes to the claims process for the creative industries tax reliefs
- Launch of enhanced Audio-Visual Expenditure Credit for visual effects costs and independent films
- Update on UK implementation of Multinational Top-up Tax and Domestic Top-up Tax
- Guidance available for the taxation of non-UK domiciled individuals
- Corporate Interest Restriction — Appointment of reporting company by HMRC
Making tax Digital
HMRC Agent Services
- Paying your PAYE and VAT bill by Direct Debit
- Updates to the Tax Agents Handbook
- Tips for when you must use post
- Protecting customer data against malware
- Self Assessment repayments no longer available through telephone or webchat
- Have your say — enhancing HMRC’s ability to tackle tax advisers facilitating non-compliance
Agent online forum and engagement
- Taxpayer removed from Self Assessment
- Missing PAYE codes
- Agent and client reference linking emails
- Research and Development advance clearance consultation
Information provided in this news article may be subject to change. Please make note of the date of publication to ensure that you are viewing up to date information.