Tax news in brief

R&D guidance packages

HMRC has begun a trial in which it will email “guidance packages” to some individuals following the submission of research and development (R&D) claim notification and additional information forms. The packages will provide the individual with key pieces of guidance and support when making R&D claims.

HMRC says that:

• the emails will be sent on a random basis;
• the contents of the emails will differ depending on the form submitted. However, the emails will include contact details for HMRC id the recipient was not aware the forms were being submitted on the company's behalf; and
• there is no requirement to respond to the emails.

Repayment processing and insolvent agents

HMRC has announced that it has changed how it handles repayment requests where:

• an agent is shown on pay as you earn (PAYE) repayment claims as the nominee to receive overpayments on behalf of taxpayers; and
• that agent has become insolvent.

Any repayments due to the firm’s clients for the marriage allowance, income tax deducted from savings or investments (R40), or employment expenses (P87) will be paid directly to the taxpayer.

HMRC webinars for employers

HMRC is running the following live webinars for employers:

• 4 February: getting payroll information right;
• 5 February: employer filing obligations;
• 11 February: statutory maternity and paternity pay;
• 12 February: statutory sick pay; and
• 19 February: taxing employee's benefits and expenses through your payroll.

See HMRC’s collection page for new employers for further information, including details of recorded webinars.

PAYE draft forms

HMRC has published draft P11D forms and working sheets to help PAYE software developers develop payroll software: PAYE draft forms: P11D and P11D Working Sheets and PAYE draft forms: P11D Working Sheets (2024 to 2025).

XST gives evidence to the Treasury Committee

On 15 January 2025, James Murray MP, Exchequer Secretary to HM Treasury (XST), appeared in front of Parliament’s Treasury Committee to answer questions on the government’s plans for HMRC.

Watch the meeting.

Freeport customs site designated

The Customs Site No. 1 Forth has been designated as a special area for customs purposes. HMRC has published a map of the site within the Firth of Forth Green Freeport. A freeport customs site is a geographical area where businesses can benefit from simplified customs and VAT arrangements.

Requirement to apply for an ETA

Electronic travel authorisations (ETAs) are being introduced for visitors to the UK who do not currently need a visa for short stays. Since 8 January 2025, non-European visitors need an ETA to travel to the UK. From 2 April 2025, European visitors will also need an ETA to travel to the UK. Eligible Europeans can apply for an ETA from 5 March 2025. It is important that businesses (eg, haulage companies) are aware of this to avoid disruption.

Further information:

ETA factsheet

Apply for an electronic travel authorisation (ETA)

Check if you can get an electronic travel authorisation (ETA)

International tax round-up

CFE Tax Advisers Europe has published its latest collection of tax top 5 developments. This includes updates on:

• the negotiations to draft the terms of the United Nation's framework convention on international tax cooperation;
• the tax priorities of the Polish Presidency of the Council of the European Union (EU); and
• the next EU tax symposium, which will take place on 18 March 2025.