31 July payment on account deadline
HMRC has published content that agents may wish to consider using when reminding clients of the 31 July 2025 deadline for making their second self assessment payment on account (POA) for 2024/25.
Read more about the 31 July POA deadline
Creating strong passwords
HMRC has reminded agents that they “are a common target for online fraud due to the vast amount of important client information that they hold”, and has published guidance on how to keep passwords and login details safe.
In March 2025, ICAEW explained that HMRC may suspend agent accounts without notice where it believes that an account has been compromised.
Special cases and exclusions for self assessment
HMRC has issued a second version of special cases for individual and trust and estate self assessment tax returns for the 2024/25 tax year. Taxpayers who fall within these categories may not be able to file online and may need to include a claim for reasonable excuse if paper filing after 31 October.
Non-domiciled taxpayers in the UK
HMRC has issued details of the number of people claiming non-domiciled status in the UK through their self assessment tax returns in the 2023/24 tax year.
Invitation to take part in CARF research
HMRC is inviting individuals and organisations who expect to report under the cryptoasset reporting framework (CARF) to take part in user research. By carrying out the research, HMRC hopes to better understand:
- the types of cryptoasset products and services the individual/organisation works with;
- their awareness, involvement in and preparedness for CARF; and
- how they collect, process and store data.
If you are interested in taking part, please contact HMRC.
Pensions commission revived
The government has announced that it has relaunched the Pensions Commission to “explore the complex barriers stopping people from saving enough for retirement”. The Pensions Commission will “examine the pension system as a whole”, with the intention of publishing a final report in 2027. The government says that the 2006 Pensions Commission “was a huge success, building a consensus for the roll-out of Automatic Enrolment”.
Improvements to VAT online account
HMRC has said that businesses can now view details of their payments on account schedules on their VAT online account. HMRC says that it will continue to send paper notifications.
Welsh visitor levy
The Welsh Government has announced that the Senedd has passed the Visitor Accommodation (Register and Levy) Etc. (Wales) Bill. The Bill gives councils in Wales the option to introduce a levy on overnight stays. The Bill also introduces a national statutory register for all visitor accommodation providers in Wales.
Tax Faculty
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