R&D expert panel appointed
HMRC has appointed six independent industry specialists to the new research and development (R&D) expert advisory panel. The purpose of the panel is to provide “sectoral insight and guidance to support the administration of R&D tax reliefs”.
Read about recent developments in R&D tax relief
Reminder on self-assessment reactivation
From 1 October 2025, agents have been able to use the agent dedicated line to reactivate a client’s self assessment account. HMRC has asked ICAEW to remind agents that the reactivation team cannot deal with general self assessment or pay as you earn queries, and cannot transfer callers to other helplines to deal with such queries.
PSA payment deadlines
Any tax and national insurance due in respect of a PAYE settlement agreement (PSA) must be paid by 22 October 2025 to avoid interest and penalties. The payment deadline was 19 October 2025 for payments by post. The latest issue of HMRC’s Employer Bulletin explains the importance of using the correct reference number when making a payment.
Disruption to HMRC's services resolved
Taxpayers and agents experienced issues in accessing HMRC’s online services on Monday, 20 October 2025 due to a global outage affecting Amazon Web Services (AWS). ICAEW understands that the issues have now been resolved.
Give feedback on HMRC manuals
The latest issue of HMRC’s Agent Update explains how to give feedback about its manuals. HMRC says that, in 2024/2025, it received 1,985 items of feedback of which 56% led to guidance improvements.
Freeports and investment zones
HMRC has updated its collections of maps of investment zones and freeports by:
- adding a map of the Flintshire and Wrexham Investment Zone to its collection page; and
- replacing the map of the Anglesey Freeport.
Tax Faculty
This guidance is created by the Tax Faculty, recognised internationally as a leading authority and source of expertise on taxation. The Faculty is the voice of tax for ICAEW, responsible for all submissions to the tax authorities. Join the Faculty for expert guidance and support enabling you to provide the best advice on tax to your clients or business.