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From HMRC’s point of view, there are three main ways an individual can be assessed to income tax:

LITRG is hearing from more and more people who are unsure about their state pension tax obligations.

Currently, the legislation allows HMRC to assess the second late payment penalty once, when the amount of outstanding tax is paid in full, within a two-year assessment time limit.

In recent years, HMRC have been increasing their use of one to many (OTM) letters in their compliance approach.

HMRC say that Ocelot is more user-friendly for caseworkers, setting out information on a single platform with task-based procedural guidance that is easier to follow than the manual format.

The CIOT, in conjunction with the joint CIOT/ATT Climate Change Working Group, has responded to proposals to introduce a carbon tax on certain imports arriving in the UK from January 2027 (see

Members may be asked by clients or potential clients to provide advice, guidance and support to enable the person or business to make a disclosure to HMRC.

The call for evidence is on the GOV.UK website: tinyurl.com/2p9km4sz

The consultation is on GOV.UK website: tinyurl.com/458eb9cs

HMRC published Revenue and Customs Brief 7 (2024) VAT treatment of voluntary carbon credits (tinyurl.com/53pydsuy) on 9 May, which confirms that v