Tax news in brief

Control staff access to client records in the ASA

HMRC is inviting agents to sign up to test the ‘access groups’ feature in the ASA. The new functionality allows firms to control which staff within their firm can view and manage specific client records and provides a form of client list.

HMRC has been testing this feature with agents managing fewer than 1,000 clients since September 2022. It is now expanding the private beta to include agents with larger client lists (over 1,000 clients).

To take part, email mtdgpvolunteers@hmrc.gov.uk, providing your firm’s name and agent reference number.

GAAR advisory panel opinion

The GAAR advisory panel has published an opinion covering certain IHT arrangements. The arrangements involve the avoidance of IHT by reducing the value of an estate for IHT and avoiding IHT on a lifetime transfer by acquiring shares in a company and gifting those shares to an employee trust.

The panel is of the view that entering into and carrying out the arrangements is not a reasonable course of action in relation to the relevant tax provisions.

ATED returns

The next chargeable period for the annual tax on enveloped dwellings (ATED) will begin on 1 April 2025 and end on 31 March 2026. The deadline for submitting the return and paying the charge is 30 April 2025 for companies within the scope of ATED at 1 April 2025.

HMRC says that companies can begin populating the online ATED return for 2025/2026 from around mid-March 2025. However, they cannot submit the return before 1 April 2025.

Read this recent TAXwire article for further information about ATED, including a recent HMRC campaign.

New advisory fuel rates

HMRC has published the advisory fuel rates applying from 1 March 2025. The rates apply to employees using a company car. The rates should be used where the employer reimburses employees for business travel in their company cars or requires employees to repay the cost of fuel used for private travel.

Update on changes to business rates

The government has published an update on its work to create “a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century”. This includes the measures announced, and the discussion paper published at the Autumn Budget 2024, and the next routine business rates revaluation which will come into effect on 1 April 2026.

Electronic communications rules amended

Amendments have been made to the legislation that provides for the electronic delivery of certain types of information to/by HMRC. HMRC says that the changes have been made to:

• apply “a more flexible approach to deciding whether the conditions for electronic delivery of information have been satisfied”; and
• expand the scope of the rules to include the penalty reform legislation which is being introduced as part of the roll-out of making tax digital for income tax.

Further information

The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2025 (SI: 2025/172)
Policy paper

International tax round-up

CFE Tax Advisers Europe has published its latest collection of tax top 5 developments, Number one on the list is an update on the European Commission’s tax-related initiatives, including the following:

• For direct taxes:
  • the creation of a common corporate tax framework across European Union (EU) member states;
  • the EU transfer pricing directive; and
  • a simplified corporate tax regime allowing small and medium-sized enterprises operating across the EU to use home-country tax rules.

• For indirect taxes:
  • VAT reform for distance sales and e-commerce;
  • a new EU customs code; and
  • a framework for collecting revenue from key environmental and economic polices, including the carbon border adjustment mechanism.