2025 Summer Update: UK Tax

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Part of a series of Quarterly UK Tax Updates. Stay up to date with the latest UK tax developments from April to June 2025, including changes to legislation, HMRC guidance, and key consultations.

£100 +VAT

4 CPD hours

120 days’ access

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Use ACPD101 for 10% off any purchase.

2025 Summer Update: UK Tax

£100 +VAT

4 CPD hours 120 days’ access
Use ACPD101 for 10% off any purchase.

2025 Summer Update: UK Tax

This course is not currently available. To find out more, please get in touch.

This course will enable you to

  • Advise on the new non-domicile tax regime
  • Outline the approach being taken with the implementation of MTD for ITSA
  • Recognise employer tax changes, from student loan repayments to NICs
  • Explore amendments made to Capital Gains Tax and the available reliefs
  • Understand case decisions on statutory residence, IR35 rules, VAT and CGT issues

About the course

Each quarter, we bring you the latest comprehensive updates on UK tax. This course covers key tax news from April, May, and June, including HMRC publications, consultations, case decisions, and legislation changes.

This summer update explores the removal of the current basis period for trading income, key changes to Making Tax Digital for Income Tax Self Assessment, and updates to tax treatment for company cars and vans.

You’ll gain clarity on the evolving tax landscape and be equipped to advise clients or your organisation on the latest legislative changes, case law, and guidance.

Contents

April

Monthly round up
HMRC publications
Self assessment reporting threshold
Scottish Rate Resolution
Other developments
Legislation and consultations
Focus: Non-dom tax regime reforms
Key dates for April

May

Monthly round up
HMRC publications
Focus: Spring Statement 2025
Making Tax Digital
Legislation and consultations
Key dates for May

June

Monthly round up
HMRC publications
Developments and consultations
Focus: Employer tax changes
Payrolling benefits in kind
Key dates for June

CGT review

Capital gains tax overview
Calculating capital gains
Deductible costs
The current CGT rates
Losses and main residences
Utilising CGT losses
Main residence relief
Business Assets Disposal Relief
Investors’ Relief

How it works

Author

accountingcpd

This course has been written by the accountingcpd author team.