Budget date set
The government has announced that the next Budget will be delivered on Wednesday, 26 November 2025.
Effective date of registration for VAT
HMRC has updated its VAT registration manual and VAT Notice 700/1 to provide more information on the exceptional circumstances in which it may accept a request to retrospectively amend the effective date of registration in the case of voluntary registration. Businesses and their advisers may wish to use HMRC’s VAT registration tool to estimate the impact on the business of registering for VAT.
HMRC contacts facilities management businesses
HMRC is writing to businesses that supply facilities management services and asking them to check that they are applying the VAT rules correctly. HMRC says that only the company that receives and uses a supply can recover input tax. As facilities management companies don’t always hold contracts with service suppliers, they may not be the recipient of the services for VAT purposes and so may not be able to claim a VAT deduction.
A business in receipt of a letter has 60 days to review their records, contact HMRC and correct any errors that have been made.
HMRC bereavement enquiries
HMRC has updated its guidance on contacting HMRC for help with tax after someone dies to include a new section on how to use its bereavement services webchat. The guidance explains that the webchat can only be used to help with questions about pay as you earn and self assessment.
International tax developments
CFE Tax Advisers Europe has published its Tax Top 10 for August 2025. The bulletin includes a summary of the United Nations negotiations on the proposed framework convention on international tax cooperation.
Tax Faculty
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