News and Resources
- Corporate Intangibles Research and Development Manualby HM Government on December 20, 2025 at 12:00 am
Corporation Tax and the taxation of intangible assets, remediation of contaminated land, vaccines research relief and tax credits for research & development.
- International Manualby HM Government on December 20, 2025 at 12:00 am
International tax issues including the principles of double taxation relief and an introduction to double taxation agreements
- Senior Accounting Officer Guidanceby HM Government on December 19, 2025 at 5:05 pm
Guidance on how a Senior Accounting Officer for all companies must deliver correct and complete tax returns
- Policy paper: Tobacco Duty: rate changesby HM Government on December 19, 2025 at 3:24 pm
This tax information and impact note sets out how tobacco duties will increase on 26 November 2025 and 1 October 2026.
- HMRC revises interest rates for late paymentsby HM Government on December 19, 2025 at 3:15 pm
HMRC interest rates for late payments will be revised following the Bank of England interest rate cut to 3.75% yesterday (18 December 2025).
