Hello,
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.
HMRC have issued a briefing, 'Direct Recovery of Debts'. It confirms that HMRC have resumed their programme allowing the direct recovery of money from debtors’ bank accounts. The reactivation of the scheme was signalled in the government's Spring Statement.
The Chartered Institute of Taxation's (CIOT) Autumn residential tax conference in Cambridge last weekend was sold out. CIOT President, Nichola Ross Martin, picks her highlights of the event and reflects on the tax planning conundrums captivating the attention of tax advisers in 2025.
In The Isle of Wight NHS Trust v HMRC [2025] TC09640, the First Tier Tribunal ruled in favour of the Trust, finding that the supply of locums is an exempt service for VAT purposes.
HMRC have published their Agent Update for September 2025. We have summarised the key content with links to our detailed guidance on the topics covered, including an increase in phishing scams, changes to PAYE responsibilities involving umbrella companies, and the correct reporting of National Insurance Contributions (NICs) for internationally mobile employees.
The Scottish Government has announced that individuals with income exceeding £35,000 and in receipt of the pension age Winter Heating Payment have until 10 October 2025 to opt out of receiving it. Failing to opt out will allow HMRC to claw back the payment via an individual's PAYE tax code or under Self Assessment.
The Welsh Visitor Levy, also known as the 'Tourism Tax', has now been given Royal Assent. From 2027, councils will have the option to introduce a small fee on overnight stays.
In FieldworkHub Ltd v HMRC [2025] TC09634, the First Tier Tribunal (FTT) found that the employer was not legally obliged to include 'previous pay' in their payroll calculations in the absence of a P45.
Hello,
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.
HMRC have secured its first charging decision under the Corporate Criminal Offences (CCO) legislation, while the number of live cases being investigated for the failure to prevent the facilitation of tax evasion has remained static for the third time.
