Hello,

With the introduction of the first phase of Making Tax Digital for Income Tax (MTD for IT) less than six months away, HMRC have published guidance on how to apply for an exemption when taxpayers are considered 'digitally excluded'.

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This week’s hot topics include the introduction of a new service to collect the High Income Child Benefit Charge (HICBC) via PAYE, the timing of the next Scottish and Welsh Budgets, and a tool to check whether projects qualify for Research and Development (R&D) tax relief.

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There are several important items for agents this week with the release of the September Agent Update. We also have an interesting First Tier Tribunal decision concerning the VAT treatment of the supply of locum medical practitioners, a summary of the CIOT Autumn Tax Conference from CIOT President, Nichola Ross Martin, and updates on the Welsh ‘Tourism Tax’ and Scottish Winter Heating Payments. 

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It has been a busy couple of weeks in the world of tax. HMRC have made their first Corporate Criminal Offences charging decision, and a voluntary COVID support repayment scheme has been launched, which gives individuals and businesses a chance to repay overclaimed COVID scheme money before tougher sanctions are introduced. We also bring news of a retired cricketer getting caught out on the taxation of sponsorship income.

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The Autumn Budget is approaching! This week, the Chancellor Rachel Reeves announced the date of the 2025 Autumn Budget and outlined her priorities for it. The possible content of the Budget on 26 November is causing much speculation, and, of course, you will find comprehensive coverage of Budget announcements on rossmartin.co.uk when the time comes.