Latest news from HMRC:

People who pay tax through Self Assessment will benefit from new services designed to make the process simpler and easier.

As part of its Transformation Roadmap HMRC is introducing improvements to the digital Self Assessment registration and opt-out processes. The introduction of enhanced on-screen messages will reassure customers and reduce follow-up enquiries and provide a better online appeals process for late filing and payment penalties.

New entrants to Self Assessment or those re-registering must register to receive a Unique Taxpayer Reference before filing. The registration deadline is 5 October 2025. Anyone who thinks they may need to complete a tax return for the 2024–2025 tax year can use the checker tool linked on this GOV.UK page to confirm.

Customers who believe they don’t need to file a return must inform HMRC by 31 January 2026 to avoid a penalty. This can also be done online at GOV.UK.

Tax free childcare can cut the cost of wrap around school care

As the summer holidays end and children across the UK head back to school, families are reminded of the savings they can make with Tax-Free Childcare.

Tax-Free Childcare means working families can save up to £2,000 annually for each child up to the age of 11, and £4,000 for a disabled child up to the age of 16, when they’re paying for their childcare.

There are now 75,000 childcare settings accepting Tax-Free Childcare as payment including nurseries, registered childminders, holiday activity clubs and, with school coming back, before and after school clubs.

For every £8 paid into a Tax-Free Childcare account, the government adds £2. Funds can be used to pay for any approved childcare including nurseries, after-school clubs, and holiday childcare.

Families may qualify if they:

Visit GOV.UK to check eligibility and register to find out more.

HMRC wins tribunal against Mini Umbrella Company fraud

HMRC has secured a landmark victory at an Upper Tier Tribunal against Mini Umbrella Company (MUC) fraud.

The judgement states that MUC’s fraud is valued at hundreds of millions per year, through abuse of the VAT Flat Rate Scheme and Employment Allowance.

This tribunal decision will help create fair competition for legitimate businesses, whilst protecting innocent workers who become victims of these fraudulent schemes. Read the full tribunal decision here.

You can find further information about MUCs on GOV.UK.

VAT Registration: Effective Date of Registration (EDR) amendment request changes 

When a business registers for VAT voluntarily, it selects the date it becomes VAT registered. If a mistake is made when choosing this date, particularly one that affects pre-registration cost calculations, it cannot be changed later.

There is no right of appeal or review for requests to amend the effective date of registration (EDR) in cases of voluntary registration. This means it is essential for businesses to carefully consider their chosen registration date before submitting their application.

HMRC may accept a request to retrospectively amend an EDR, but only in exceptional circumstances. If a business believes HMRC’s decision is unfair or unreasonable, it may still challenge it through Judicial Review.

To help businesses get their EDR right at the point of registration, HMRC has updated its guidance and the VAT Registration Manual. These updates also explain the limited circumstances in which an amendment may be requested.

The VAT Registration Estimator is a digital tool designed to help businesses understand VAT registration and estimate what registering may mean for them. It is particularly useful for businesses operating below the VAT threshold and considering voluntary registration.

Further information about voluntary VAT registration and choosing the registration date is available in section 3.9 of VAT Notice 700/1.

Introduction of Vaping Products Duty (VPD) and Vaping Duty Stamp (VDS)

The UK Government is introducing a Vaping Products Duty (VPD) at a flat rate of £2.20 per 10ml of vaping liquid, alongside a Vaping Duty Stamp (VDS) scheme requiring stamps to be affixed to vaping products.

From 1 April 2026 businesses who manufacture, import or store vaping products in the UK must apply for approval for the VPD and VDS scheme, ahead of them coming into force on 1 October 2026.

HMRC has published guidance to help businesses prepare on GOV.UK, covering:

From 6 April 2025, previous rules for non-domiciled status ended and were replaced by a system based on tax residence.

Subject to transitional arrangements, employees eligible for foreign income and gains relief will also be eligible for relief on relevant employment income which relates to duties performed outside the UK. This is known as Overseas Workday Relief.

You can register for the live webinar on Overseas Workday Relief taking place on the 16 September 2025.

This webinar will help you understand:

On 21 July 2025, the government published draft legislation for the Finance Bill 2025-26, outlining an ambitious package aimed at closing the tax gap and modernising tax administration.

Key updates you can review at the link include:

Emergency Alert Test

The UK government is testing the Emergency Alerts system on Sunday 7 September 2025 at 3pm.

Your mobile phone or tablet will vibrate and make a loud siren-like sound, even if it’s set on silent. The alert message will confirm this is a test and that you do not need to take any further action.

Regular testing ensures the system is functioning correctly, should it need to be used in a life-threatening emergency. Find out more at gov.uk/alerts

You can opt out of the Emergency Alerts, including the national test, but you should keep them switched on for your own safety. Emergency Alerts will warn you via your mobile or tablet if there’s a life-threatening emergency nearby. Only the government and the emergency services are able to send them.

There are simple and effective steps we can all take to be more prepared for an emergency. Visit gov.uk/prepare for advice on how you can prepare.

September 2025 diary dates  

Here’s where you’ll find HMRC and our representatives in September.

Accountex Summit Manchester 2025 – 23 September 2025  

Accountex Summit sees thousands of accountants, bookkeepers and finance professionals come together to stay up to date with the latest tech, trends, and legislation. HMRC will have an exhibition stand and in attendance will be Jonathan Athow, Director General of Customer Strategy and Tax Design and Craig Ogilvie, Director of Making Tax Digital. Both will speak about their areas of expertise. HMRC will also have a ‘demo stand’ area where attendees can talk to us about Making Tax Digital.

HMRC Stakeholder Conference

For this year’s HMRC Stakeholder Conference, the spotlight is on our newly published Transformation Roadmap: Navigating the Future Together – the Transformation Roadmap in Action.

We’re delighted to welcome Exchequer Secretary to the Treasury, James Murray MP, as our keynote speaker. The event will also feature a Q&A session with XST and our First and Second Permanent Secretaries, JP Marks and Angela McDonald.

Attendees can take part in a range of workshops co-chaired by HMRC senior leaders and external stakeholders, focusing on the key priorities outlined in the roadmap and how we can deliver them in partnership.

Please email events.icc@hmrc.gov.uk if you would like to be invited.