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Reply-To: <no.reply@advice.hmrc.gov.uk>
From: "HMRC help and support" <no.reply@advice.hmrc.gov.uk>
To: <bob@sarahharvey.com>
Subject: Tax update spring 2025
Date: Mon, 28 Apr 2025 19:09:11 +0100
Message-ID: <010b01967d96b79e-af44d8f3-27ca-4a55-ad47-d71cf86040ff-000000@eu-west-2.amazonses.com>
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Dear customer,

Today the Exchequer Secretary to the Treasury, James Murray, made a Written 
Ministerial Statement outlining a range of administration and simplification 
measures which will support our ambition to modernise the tax and customs 
system.

Measures announced today include a number of changes that employers may be 
interested in, and we have collated some of these below.

Information on all Tax update spring 2025: Simplification, Administration 
and Reform (TUSAR) measures can be found in the 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17458600822540&tid=cc-0_1745862785590489461&signature=6EBFC71FA100490E71248AB468976490> 
Tax update spring 2025 page on GOV‌‌‌.UK.



Mandating the payrolling of benefits in kind

HMRC will provide more time to prepare for the mandatory reporting of Income 
Tax and Class 1A NICs for most benefits in kind and taxable expenses from 6 
April‌‌‌ 2027, instead of 6‌‌‌ April 2026 as previously announced.

HMRC has published an 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17458600822538&tid=cc-0_1745862785590489461&signature=6EBFC71FA100490E71248AB468976490> 
updated technical note which provides more operational information on how 
employers can adapt to these changes in time for 6‌‌‌ April 2027.



Check Employment Status for Tax (CEST) – updates to the digital tool

HMRC is making its ' 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17458600832549&tid=cc-0_1745862785590489461&signature=6EBFC71FA100490E71248AB468976490> 
Check employment status for tax' digital tool easier for customers to use. 
We’ve listened to feedback and updated the tool’s questions to make them 
more accessible. These changes do not affect how the CEST tool determines if 
a worker is self-employed or employed.



Employment related securities – employer’s National Insurance Contributions 
(NICs) elections process

From 1‌‌‌ May‌‌‌ 2025 the process to make a joint election will be 
simplified as you will no longer need to submit the election form to HMRC 
for pre-approval, where you’re using the new election form template on 
GOV‌‌‌.UK. The new pre-approved template which will be available to use from 
1‌‌‌ May‌‌‌ 2025, will ensure consistency and accuracy without the 
requirement to send it to HMRC for approval.



Capital Goods Scheme simplification

The government will bring forward legislation to simplify the VAT Capital 
Goods Scheme (CGS), reducing burdens for businesses by increasing the 
threshold for land, buildings and civil engineering work from £250,000 to 
£600,000 (exclusive of VAT) and also removing computers from CGS assets.

These changes will take effect at a later date within this Parliament.



Consultations on transfer pricing

The government has today published 2 consultations, which represent a 
balanced package of proposals on international tax reform.

The first, Reform of UK law in relation to transfer pricing, permanent 
establishment and Diverted Profits Tax, is a 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17458600822539&tid=cc-0_1745862785590489461&signature=6EBFC71FA100490E71248AB468976490> 
technical consultation on draft legislation.

The intention of the proposed reform is to simplify and update some of the 
UK’s international tax rules and align them more closely with the UK’s 
treaty obligations.

The second, transfer pricing: scope and documentation, is a 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17458600822535&tid=cc-0_1745862785590489461&signature=6EBFC71FA100490E71248AB468976490> 
policy consultation on 2 related proposals:


• 	the first is to better define and defend the UK tax base by removing the 
exemption from transfer pricing for medium-sized businesses, whilst 
retaining an exemption for small businesses
• 	the second is to introduce a requirement for multinationals to report 
information on their cross-border related party transactions to HMRC through 
a new International Controlled Transactions Schedule (ICTS) – the ICTS would 
focus on objective and readily available information that will help 
facilitate better identification of transfer pricing risk and allow for more 
efficient, targeted compliance activity


Both consultations are open for feedback until 7‌‌‌ July‌‌‌ 2025.



Consultation on the VAT treatment of business donations of goods to charity

The consultation seeks to understand more about the types of goods most 
commonly donated, how they are distributed, and if there is scope to balance 
the need to prevent tax evasion with the need to avoid burdensome 
administrative requirements.

The consultation will seek views on the scope of a relief, eligible goods, 
and the design of its administration, among other topics. HMRC are keen to 
hear from a broad range of businesses and charities who make and receive 
donations.

The 
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consultation is open for feedback until 21‌‌‌ July 2025.



Improving HMRC’s approach to dispute resolution

HMRC is inviting views on how it might resolve customer disputes earlier and 
more effectively.

The consultation focuses on the ease of access and use of HMRC’s alternative 
dispute resolution and statutory review processes, and includes the 
potential to simplify the appeals process by aligning our approach for 
direct and indirect taxes.

 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17458600822545&tid=cc-0_1745862785590489461&signature=6EBFC71FA100490E71248AB468976490> 
The consultation is open for feedback until 7‌‌‌ July‌‌‌ 2025.



Reducing postal outputs

HMRC will move much of what it currently sends out by paper into a digital 
format saving £50 million in print and postage costs annually by the 2028 to 
2029 tax year, whilst maintaining paper post provision for certain critical 
correspondence and for the digitally excluded.

Many of the letters being sent to customers can be accessed in the 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17458600822536&tid=cc-0_1745862785590489461&signature=6EBFC71FA100490E71248AB468976490> 
HMRC app or online services – giving people instant access to important 
letters and bringing down costs to taxpayers by saving on paper, print and 
carrier costs.

HMRC will work closely with stakeholders as they make these changes and 
ensure that those customers who are digitally excluded continue to receive 
the information and support they require.

You can opt to go paperless in the 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17458600822536&tid=cc-0_1745862785590489461&signature=6EBFC71FA100490E71248AB468976490> 
HMRC app to reduce the number of letters you receive from HMRC.

Information on all the TUSAR measures announced today can be found in the 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17458600822540&tid=cc-0_1745862785590489461&signature=6EBFC71FA100490E71248AB468976490> 
Tax update spring 2025 page on GOV‌‌‌.UK.

Yours faithfully
HM Revenue and Customs











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HMRC’s help and support email service

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Manage help and support emails in our email portal.

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Unsubscribe from all help and support emails.

HMRC app – you can 
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download the HMRC app on your mobile to get information about your tax, 
income, tax codes, National Insurance and any benefits paid by HMRC. Find 
out what the app can do and how to download it on GOV‌‌‌.UK.

Stay safe online – for more information, please search 'avoid and report 
internet scams and phishing' on GOV‌‌‌.UK.


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HMRC Privacy Notice  | 
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Further support

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<table style=3D"width:600px; max-width: 600px!important;" =
cellspacing=3D"0" align=3D"center" cellpadding=3D"0" border=3D"0" =
class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" =
cellspacing=3D"0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" =
style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:collap=
se;border-spacing:0px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;"><span style=3D"color: rgb(0, 0, 0);">Dear =
customer,</span><br><br>Today the Exchequer Secretary to the Treasury, =
James Murray, made a Written Ministerial Statement outlining a range of =
administration and simplification measures which will support our =
ambition to modernise the tax and customs system.<br><br>Measures =
announced today include a number of changes that employers may be =
interested in, and we have collated some of these below.<br><br><span =
style=3D"color: #000000;">Information on all Tax update spring 2025: =
Simplification, Administration and Reform (TUSAR) measures can be found =
in the <a style=3D"color: #000000; text-decoration: none;" =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17458600822540&tid=3Dcc-0_1745862785590489461&sign=
ature=3D6EBFC71FA100490E71248AB468976490"><span =
style=3D"text-decoration: underline; color: #0000ff;">Tax update spring =
2025</span></a> page on =
GOV<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.UK.</span><br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
<h1>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">Mandating the payrolling of benefits in kind</span>
</h1>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;"><span style=3D"color: rgb(0, 0, 0); text-align: left;">HMRC will =
provide more time to prepare for the mandatory reporting of Income Tax =
and Class 1A NICs for most benefits in kind and taxable expenses from 6 =
April<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2027, instead of =
6<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> April 2026 as previously =
announced.<br><br>HMRC has published an <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17458600822538&tid=3Dcc-0_1745862785590489461&sign=
ature=3D6EBFC71FA100490E71248AB468976490" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">updated technical note</span></a> which provides =
more operational information on how employers can adapt to these changes =
in time for 6<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> April =
2027.</span><br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">Check Employment Status for Tax (CEST) =E2=80=93 updates to the =
digital tool=C2=A0</span>
</h2>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;"><span style=3D"color: rgb(0, 0, 0); text-align: left;">HMRC is =
making its '<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17458600832549&tid=3Dcc-0_1745862785590489461&sign=
ature=3D6EBFC71FA100490E71248AB468976490" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">Check employment status for tax</span></a>' =
digital tool easier for customers to use. We=E2=80=99ve listened to =
feedback and updated the tool=E2=80=99s questions to make them more =
accessible. These changes do not affect how the CEST tool determines if =
a worker is self-employed or employed.</span><br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">Employment related securities <span style=3D"font-size: 16px; =
color: #000000; text-align: left;">=E2=80=93</span> employer=E2=80=99s =
National Insurance Contributions (NICs) elections process</span>
</h2>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;"><span style=3D"color: rgb(0, 0, 0); text-align: left;">From =
1<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> =
May<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2025 the process to make a =
joint election will be simplified as you will no longer need to submit =
the election form to HMRC for pre-approval, where you=E2=80=99re using =
the new election form template on =
GOV<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.UK. The new pre-approved =
template which will be available to use from =
1<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> =
May<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2025, will ensure =
consistency and accuracy without the requirement to send it to HMRC for =
approval.</span><br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">Capital Goods Scheme simplification</span>
</h2>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;"><span style=3D"color: rgb(0, 0, 0); text-align: left;">The =
government will bring forward legislation to simplify the VAT Capital =
Goods Scheme (CGS), reducing burdens for businesses by increasing the =
threshold for land, buildings and civil engineering work from =
=C2=A3250,000 to =C2=A3600,000 (exclusive of VAT) and also removing =
computers from CGS assets.<br><br>These changes will take effect at a =
later date within this Parliament.</span><br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">Consultations on transfer pricing</span>
</h2>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;"><span style=3D"color: rgb(0, 0, 0); text-align: left;">The =
government has today published 2 consultations, which represent a =
balanced package of proposals on international tax reform.<br><br>The =
first, Reform of UK law in relation to transfer pricing, permanent =
establishment and Diverted Profits Tax, is a <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17458600822539&tid=3Dcc-0_1745862785590489461&sign=
ature=3D6EBFC71FA100490E71248AB468976490" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">technical consultation</span></a> on draft =
legislation.<br><br>The intention of the proposed reform is to simplify =
and update some of the UK=E2=80=99s international tax rules and align =
them more closely with the UK=E2=80=99s treaty obligations.<br><br>The =
second, transfer pricing: scope and documentation, is a <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17458600822535&tid=3Dcc-0_1745862785590489461&sign=
ature=3D6EBFC71FA100490E71248AB468976490" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">policy consultation</span></a> on 2 related =
proposals:</span><br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: =
0px 0px 0px 20px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">the first is to better define and defend the UK tax base by =
removing the exemption from transfer pricing for medium-sized =
businesses, whilst retaining an exemption for small businesses</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">the second is to introduce a requirement for multinationals to =
report information on their cross-border related party transactions to =
HMRC through a new International Controlled Transactions Schedule (ICTS) =
=E2=80=93 the ICTS would focus on objective and readily available =
information that will help facilitate better identification of transfer =
pricing risk and allow for more efficient, targeted compliance =
activity<br></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;"><span style=3D"color: rgb(0, 0, 0); text-align: left;"><br>Both =
consultations are open for feedback until =
7<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> =
July<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2025.</span><br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">Consultation on the VAT treatment of business donations of goods =
to charity</span>
</h2>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;"><span style=3D"color: rgb(0, 0, 0); text-align: left;">The =
consultation seeks to understand more about the types of goods most =
commonly donated, how they are distributed, and if there is scope to =
balance the need to prevent tax evasion with the need to avoid =
burdensome administrative requirements.<br><br>The consultation will =
seek views on the scope of a relief, eligible goods, and the design of =
its administration, among other topics. HMRC are keen to hear from a =
broad range of businesses and charities who make and receive =
donations.=C2=A0<br><br>The <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17458600822546&tid=3Dcc-0_1745862785590489461&sign=
ature=3D6EBFC71FA100490E71248AB468976490" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">consultation</span></a> is open for feedback =
until 21<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> July =
2025.</span><br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">Improving HMRC=E2=80=99s approach to dispute resolution</span>
</h2>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">HMRC is inviting views on how it might resolve customer disputes =
earlier and more effectively.<br><br>The consultation focuses on the =
ease of access and use of HMRC=E2=80=99s alternative dispute resolution =
and statutory review processes, and includes the potential to simplify =
the appeals process by aligning our approach for direct and indirect =
taxes.<br><br><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17458600822545&tid=3Dcc-0_1745862785590489461&sign=
ature=3D6EBFC71FA100490E71248AB468976490" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">The consultation</span></a> is open for feedback =
until <span style=3D"color: =
#000000;">7<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> =
July<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2025</span>.<br></span>
</td>
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<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">Reducing postal outputs</span>
</h2>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">HMRC will move much of what it currently sends out by paper into =
a digital format saving =C2=A350 million in print and postage costs =
annually by the 2028 to 2029 tax year, whilst maintaining paper post =
provision for certain critical correspondence and for the digitally =
excluded.<br><br>Many of the letters being sent to customers can be =
accessed in the <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17458600822536&tid=3Dcc-0_1745862785590489461&sign=
ature=3D6EBFC71FA100490E71248AB468976490" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">HMRC app</span></a> or online services =E2=80=93 =
giving people instant access to important letters and bringing down =
costs to taxpayers by saving on paper, print and carrier =
costs.<br><br>HMRC will work closely with stakeholders as they make =
these changes and ensure that those customers who are digitally excluded =
continue to receive the information and support they require.<br><br>You =
can opt to go paperless in the <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17458600822536&tid=3Dcc-0_1745862785590489461&sign=
ature=3D6EBFC71FA100490E71248AB468976490" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">HMRC app</span></a> to reduce the number of =
letters you receive from HMRC.<br><br>Information on all the TUSAR =
measures announced today can be found in the <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17458600822540&tid=3Dcc-0_1745862785590489461&sign=
ature=3D6EBFC71FA100490E71248AB468976490" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">Tax update spring 2025</span></a> page on =
GOV<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.UK.<br><br>Yours =
faithfully<br>HM Revenue and Customs</span><br>
</td>
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class=3D"devicewidthinner">
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<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" =
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te;border-spacing:0px;">
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cellpadding=3D"0" border=3D"0" style=3D"min-height: auto; margin: 0 =
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<tbody>
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font-size: 10px; color: rgb(198, 198, 198); min-height: auto; =
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rgb(0, 134, 112);">
<table style=3D"text-align:center;" width=3D"460" =
class=3D"social_block_res tb_social" align=3D"center" border=3D"0" =
cellpadding=3D"0" cellspacing=3D"0">
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<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17458600822537&tid=3Dcc-0_1745862785590489461&sign=
ature=3D6EBFC71FA100490E71248AB468976490"><img =
src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/285_33=
9_GOVUKcrown_3_17411864301782.png" style=3D"display:block; border:none; =
text-decoration:none;" width=3D"34" height=3D"40" alt=3D"GOV.UK website" =
border=3D"0" id=3D"igyzbjbhc1a" class=3D"st-hide"></a>
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<!--[if !mso]><!-->

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0px; line-height: 0px; font-size: 0px; display:none;" =
class=3D"show_div">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17458600822537&tid=3Dcc-0_1745862785590489461&sign=
ature=3D6EBFC71FA100490E71248AB468976490"><img width=3D"34" =
height=3D"40" border=3D"0" style=3D"display:block; border:none; =
text-decoration:none;" =
src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/285_33=
9_GOVUKcrown_3_17411864301782.png" alt=3D"GOV.UK website"></a>
</div>
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<td class=3D"spacetd" width=3D"60">
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<td valign=3D"middle" width=3D"38">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"38">
<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17458600832551&tid=3Dcc-0_1745862785590489461&sign=
ature=3D6EBFC71FA100490E71248AB468976490"><img =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/YouTub=
e_cut_16988451670129.png" style=3D"display:block; border:none; =
text-decoration:none;" width=3D"38" height=3D"40" alt=3D"YouTube" =
border=3D"0" id=3D"qutmy3fujxp" class=3D"st-hide"></a>
</td>
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</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: =
0px; line-height: 0px; font-size: 0px; display:none;" =
class=3D"show_div">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17458600832551&tid=3Dcc-0_1745862785590489461&sign=
ature=3D6EBFC71FA100490E71248AB468976490"><img width=3D"40" =
height=3D"40" border=3D"0" style=3D"display:block; border:none; =
text-decoration:none;" =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/YouTub=
e_cut_16988451670129.png" alt=3D"YouTube"></a>
</div>
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</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"178">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"178">
<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17458600822541&tid=3Dcc-0_1745862785590489461&sign=
ature=3D6EBFC71FA100490E71248AB468976490"><img =
src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/223_50=
HMRCCommunityForums_2_17413378620563.png" style=3D"display:block; =
border:none; text-decoration:none;" width=3D"178" height=3D"40" =
alt=3D"HMRC Community Forums" border=3D"0" id=3D"v9lqaz4t11" =
class=3D"st-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: =
0px; line-height: 0px; font-size: 0px; display:none;" =
class=3D"show_div">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17458600822541&tid=3Dcc-0_1745862785590489461&sign=
ature=3D6EBFC71FA100490E71248AB468976490"><img width=3D"178" =
height=3D"40" border=3D"0" style=3D"display:block; border:none; =
text-decoration:none;" =
src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/223_50=
HMRCCommunityForums_2_17413378620563.png" alt=3D"HMRC Community =
Forums"></a>
</div>
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<td class=3D"spacetd" width=3D"60">
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<td valign=3D"middle" width=3D"30">
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<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17458600822542&tid=3Dcc-0_1745862785590489461&sign=
ature=3D6EBFC71FA100490E71248AB468976490"><img =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/X_cut_=
16988450460127.png" style=3D"display:block; border:none; =
text-decoration:none;" width=3D"30" height=3D"40" alt=3D"X" border=3D"0" =
id=3D"b991szvnf5l" class=3D"st-hide"></a>
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</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: =
0px; line-height: 0px; font-size: 0px; display:none;" =
class=3D"show_div">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17458600822542&tid=3Dcc-0_1745862785590489461&sign=
ature=3D6EBFC71FA100490E71248AB468976490"><img width=3D"40" =
height=3D"40" border=3D"0" style=3D"display:block; border:none; =
text-decoration:none;" =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/X_cut_=
16988450460127.png" alt=3D"X"></a>
</div>
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<td width=3D"100%" style=3D"line-height: 10px; font-size: 10px =
!important;mso-line-height-rule:exactly;" height=3D"10">
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" =
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<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; background-color: rgb(216, 216, 217); =
max-width: 600px !important;" cellspacing=3D"0" align=3D"center" =
cellpadding=3D"0" border=3D"0" class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" =
cellspacing=3D"0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" =
style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:collap=
se;border-spacing:0px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;">
<h1>
<span style=3D"color: rgb(0, 0, 0); text-align: left; font-size: =
16px;">HMRC=E2=80=99s help and support email service=C2=A0</span>
</h1>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-top: 10px; padding-bottom: 6px;">
 <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17458600822544&tid=3Dcc-0_1745862785590489461&sign=
ature=3D6EBFC71FA100490E71248AB468976490" style=3D"color: #0000ff; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);"><span style=3D"font-size: 16px;">Manage help and =
support emails in our email portal</span></span></a><span =
style=3D"font-size: 16px; color: rgb(0, 0, 0);">.</span><br><br><a =
href=3D"http://hmrc.imicampaign.uk/externalaccessweb/EmailUnsubscribe?cam=
paignkw=3Dnotrack&tid=3Dcc-0_1745862785590489461&unsub_type=3D1&store=3De=
mail&signature=3D6EBFC71FA100490E71248AB468976490" style=3D"color: =
#0000ff; text-decoration: none;"><span style=3D"text-decoration: =
underline; color: rgb(0, 0, 255);"><span style=3D"font-size: =
16px;">Unsubscribe from all help and support =
emails</span></span></a><span style=3D"font-size: 16px; color: rgb(0, 0, =
0);">.</span><br><br><span style=3D"font-size: 16px; color: rgb(0, 0, =
0);"><strong>HMRC app</strong> =E2=80=93 you can <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17458600822543&tid=3Dcc-0_1745862785590489461&sign=
ature=3D6EBFC71FA100490E71248AB468976490" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">download the HMRC app</span></a> on your mobile =
to get information about your tax, income, tax codes, National Insurance =
and any benefits paid by HMRC. Find out what the app can do and how to =
download it on =
GOV<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.UK.</span><br><br><span =
style=3D"font-size: 16px; color: rgb(0, 0, 0);"><strong>Stay safe =
online</strong> =E2=80=93 for more information, please search 'avoid and =
report internet scams and phishing' on =
GOV<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.UK.</span><br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: center; line-height: 20px; =
padding-bottom: 6px; padding-top: 10px;">
<div>
<span style=3D"color: rgb(0, 0, 0); font-size: 16px;"><span =
style=3D"color: rgb(0, 0, 255);"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17458600822547&tid=3Dcc-0_1745862785590489461&sign=
ature=3D6EBFC71FA100490E71248AB468976490" style=3D"color: rgb(0, 0, =
255); text-decoration: none;"><span style=3D"text-decoration: =
underline;">HMRC Privacy Notice</span></a></span> =C2=A0| =C2=A0<span =
style=3D"color: rgb(0, 0, 255);"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17458600832550&tid=3Dcc-0_1745862785590489461&sign=
ature=3D6EBFC71FA100490E71248AB468976490" style=3D"color: rgb(0, 0, =
255); text-decoration: none;"><span style=3D"text-decoration: =
underline;">Contact HMRC=EF=BB=BF</span></a></span> =C2=A0| =C2=A0<span =
style=3D"color: rgb(0, 0, 255);"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17458600832548&tid=3Dcc-0_1745862785590489461&sign=
ature=3D6EBFC71FA100490E71248AB468976490" style=3D"color: rgb(0, 0, =
255); text-decoration: none;"><span style=3D"text-decoration: =
underline;">Further support=EF=BB=BF</span></a></span></span><br>
</div>
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style=3D"min-width: 600px;">
     <img src=3D"https://cdn.imicampaign.io/images/spacer.gif" =
height=3D"1" width=3D"600" style=3D"max-height:1px; min-height:1px; =
display:block; width:600px; min-width:600px; margin-top: 0px; =
margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: =
0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; =
border-style: none; border-width: 0px;" border=3D"0">
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<div class=3D"hide" style=3D"font:20px courier;">=C2=A0 =C2=A0 =C2=A0 =
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