News and Information from HMRC

We are reminding anyone who needs to complete a tax return for the first time to let us know by 5 October. This can be done by registering for Self Assessment on GOV.UK.

The free online checker helps customers decide if they need to complete a tax return for the 2024 to 2025 tax year and provides information on how to register.

Those who’ve left Self Assessment and who didn’t submit a tax return last year can simply reactivate their account if they need to submit a tax return again. They won’t need to register as new Self Assessment customers, as they’ll already have a Unique Taxpayer Reference.

Anyone who no longer needs to submit a tax return should let HMRC know as soon as possible. Otherwise, they’ll continue to get reminders and may be charged a penalty if they don’t submit their tax return, even if they don’t have any tax to pay.

Help your customers prepare for retirement and plan for
the future 

You can support your customers’ retirement planning and finances with the HMRC app. Your customers can use the app to:

HMRC has also launched guidance to help check if they have to pay
tax on their pension and how to download the HMRC app on GOV.UK.

Please consider recommending the HMRC app and checker tool to
put pension planning power in your customers’ hands.

It’s not too late for parents of teens to extend their Child Benefit claim

If Child Benefit has stopped, it’s not too late for parents to extend their Child Benefit Claim and confirm if their teens are staying in full time education or training.

Parents can extend their claim via the HMRC app or on GOV.UK.
They can also use the QR code included in the letters they were sent.

Child Benefit is £26.05 per week for the eldest or only child and £17.25 per week for each additional child. Last year, over 870,000 parents extended their claim online or via the app in minutes.

Unlock forgotten Child Trust Fund savings

Young people aged 18–23 could have savings waiting in a Child Trust Fund (CTF) account they may not even know about.

CTFs are long-term, tax-free savings accounts set up for children born between 1 September 2002 and 2 January 2011. The government contributed a starting amount to each account, which becomes accessible when the individual turns 18 and the account matures.

The average claim is around £2,200, yet hundreds of thousands of matured accounts remain untouched.

Please help us spread the word by encouraging young people to check if they have a CTF. They can find their CTF provider for free on GOV.UK.

You can also explore and share communications materials from HMRC’s campaign resource centre to help spread the message.

Side Hustles

Since its launch in February 2025, the campaign has supported those that earn additional income (outside of their day job) get their tax right.

Whether it’s digital content creation, selling clothes online, tutoring or dog walking, side hustles are becoming an increasingly important part of Britain’s economic landscape, contributing to job creation and economic growth.

The Help for Hustles campaign explains the steps Side Hustlers need to take to meet their tax obligations when earning additional income, helping them to avoid any tax surprises.

We are encouraging partners and stakeholders to share details of our campaign with those that will find it helpful.

Please use the Side Hustles campaign resources from HMRC’s campaign resource centre.

We have published guidance on significant changes to umbrella company regulations in response to stakeholder requests to provide early information on how the rules will work. This guidance will be updated if there are any changes to the legislation.

From 6 April 2026, recruitment agencies (or, in their absence, end clients) will be accountable for Pay As You Earn (PAYE) on payments to workers supplied via umbrella companies.

Agencies and other parties in labour supply chains looking to further understand the implementation requirements and ensure compliance readiness can register for our webinar ‘Labour supply chains featuring umbrella companies – Are you ready for April 2026?’ which is being held on 7 and 21 October and 17 November.

The Employment Status Manual has also been updated to reflect these changes on GOV.UK.

Getting ready for Making Tax Digital – 6 months to go

Last week, HMRC launched a new campaign to help customers get ready for MTD. You’ll soon start to see more activity around MTD for Income Tax across our channels, including social media, online and sector specific radio stations.

You can find free, ready to share assets that you can share with your customers and networks about the campaign on HMRC’s campaign resource centre.

You can also find further key messages and advice on our dedicated MTD for Income Tax campaign on GOV.UK.

National Insurance contributions for Internationally Mobile Employees

We have updated guidance to help employers determine when National Insurance contributions (NICs) are due for internationally mobile employees. This guidance is available on GOV.UK.

If the employee was liable for NICs when work was carried out, they remain liable to NICs on those earnings, such as bonuses even if they are paid later, and the employee has left the UK.

Employers can:

• Use guidance on how to calculate National Insurance for employees working abroad
• Refer to section NIM33000 of the National Insurance Manual
• Read the CWG2: Employer further guide to PAYE and National Insurance contributions

If RTI can’t be amended, they can read more on how to claim a National Insurance refund. Employers can also see how to make a voluntary disclosure to HMRC on GOV.UK.

We will not reopen previously investigated closed cases. However, if during enquires we identify underpaid or overpaid NICs, in existing open or new cases, we’ll seek to recover underpayments and refund overpayments.

Large businesses should notify their Customer Compliance Manager of RTI corrections, before making refund claims and send any disclosures to HMRC in line with the existing process.

Contractors can find out more about how to avoid the financial pitfalls
of tax avoidance from our:

Please use the Tax Avoidance campaign resources from HMRC’s campaign resource centre.

HMRC Stakeholder Conference 2025 – 16 September

Thank you to everyone who came to our HMRC Stakeholder Conference at the QEII Conference Centre in London. There was a real buzz about the event, and we really appreciate all the input and feedback we received from those who attended and joined break-out sessions throughout the day. We had a keynote speech from the new Exchequer Secretary to the Treasury (XST) Dan Tomlinson MP. There was a lively Q&A with a real range of questions from the audience for our senior leadership team, JP Marks, Angela MacDonald, and Jonathan Athow, as well as reflections from the different sessions throughout the day. We really value working in partnership with colleagues from across the public, third, and private sectors.

The ideas and feedback shared are being reflected upon as we look
forward to working together on HMRC’s transformation.

CIOT Autumn Residential Conference – 19-21 September

JP Marks delivered the keynote address at CIOT’s Autumn Residential Conference on 19 September, followed by a Q&A session with delegates.

Accountex Summit Manchester 2025 – 23 September 2025  

Accountex Summit saw thousands of accountants, bookkeepers and finance professionals come together to stay up to date with the latest tech, trends, and legislation. HMRC had an exhibition stand and in attendance was Jonathan Athow – Director General of Customer Strategy and Tax Design, Myrtle Lloyd – Director General of Customer Experience, and Craig Ogilvie – Director of Making Tax Digital.

Craig Ogilvie kicked off the event with a panel discussion on Making
Tax Digital, asking businesses and agents if they are ready with six months to go? HMRC also had a ‘demo stand’ area where attendees talked to us about Making Tax Digital. Myrtle Lloyd joined a panel discussion looking at the impact of cyber-attacks and phishing scams, talking about how we can help to keep customers safe and work with our stakeholders to recognise scams as they arise. Jonathan closed the event with a presentation on HMRC’s digital future, including what stakeholders can expect to see as part of the Transformation Roadmap.

October 2025 highlights

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

CIPP ACE2025 – 1 and 2 October

Yesterday and today we will once more be at the Chartered Institute of Payroll Professionals (CIPP) annual conference at the Celtic Manor Resort in Newport.

Angela MacDonald has provided a pre-recorded keynote and Q&A. Our National Minimum Wage team will have a stand across the two days, and HMRC will also be part of a panel discussion on payrolling benefits in kind on the second day of the conference.