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File: D:/hMailServer/Data/showfile.com/admin/F3/{F390601D-79D9-488A-BE5B-D7AEB5087ABE}.eml
Date: Mon, 28 Apr 2025 21:05:21 +0000
From: HMRC help and support <no.reply@advice.hmrc.gov.uk>
Reply-To: no.reply@advice.hmrc.gov.uk
To: vince@showfile.com
Subject: Tax update spring 2025
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Feedback-ID: ::1.eu-west-2.Plldu1YaUeB5Gu8BG1AFMvWbDvYykr8wY6G3Sxd5IyE=:AmazonSES

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https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?campaignkw=3Dnotrac=
k&tid=3Dcc-0_1745865657287341831&signature=3D3BE49BBE41F566BA0ECC61FAE34641=
8D =20

=20

=20

Dear customer,

Today the Exchequer Secretary to the Treasury, James Murray, made a Written=
 Ministerial Statement outlining a range of administration and simplificati=
on measures which will support our ambition to modernise the tax and custom=
s 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 a=
nd Reform (TUSAR) measures can be found in the https://www.gov.uk/governmen=
t/collections/tax-update-spring-2025-simplification-administration-and-refo=
rm?&utm_source=3Demployer&utm_medium=3Demail&utm_campaign=3Dtusar page on G=
OV

=E2=80=8C=E2=80=8C=E2=80=8C

.UK.

Mandating the payrolling of benefits in kind

HMRC will provide more time to prepare for the mandatory reporting of Incom=
e Tax and Class 1A NICs for most benefits in kind and taxable expenses from=
 6 April

=E2=80=8C=E2=80=8C=E2=80=8C

2027, instead of 6

=E2=80=8C=E2=80=8C=E2=80=8C

April 2026 as previously announced.

HMRC has published an https://www.gov.uk/government/publications/reporting-=
and-paying-income-tax-and-class-1a-national-insurance-contributions-on-bene=
fits-in-kind-in-real-time-an-update which provides more operational informa=
tion on how employers can adapt to these changes in time for 6

=E2=80=8C=E2=80=8C=E2=80=8C

April 2027.

Check Employment Status for Tax (CEST) =E2=80=93 updates to the digital too=
l=20

HMRC is making its ' https://www.gov.uk/guidance/check-employment-status-fo=
r-tax ' 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 access=
ible. These changes do not affect how the CEST tool determines if a worker =
is self-employed or employed.

Employment related securities=20

=E2=80=93

employer=E2=80=99s National Insurance Contributions (NICs) elections proces=
s

From 1

=E2=80=8C=E2=80=8C=E2=80=8C

May

=E2=80=8C=E2=80=8C=E2=80=8C

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 yo=
u=E2=80=99re using the new election form template on GOV

=E2=80=8C=E2=80=8C=E2=80=8C

.UK. The new pre-approved template which will be available to use from 1

=E2=80=8C=E2=80=8C=E2=80=8C

May

=E2=80=8C=E2=80=8C=E2=80=8C

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 G=
oods Scheme (CGS), reducing burdens for businesses by increasing the thresh=
old for land, buildings and civil engineering work from =C2=A3250,000 to =
=C2=A3600,000 (exclusive of VAT) and also removing computers from CGS asset=
s.

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 balan=
ced package of proposals on international tax reform.

The first, Reform of UK law in relation to transfer pricing, permanent esta=
blishment and Diverted Profits Tax, is a https://www.gov.uk/government/cons=
ultations/transfer-pricing-scope-and-documentation on 2 related proposals:

=E2=80=A2

the first is to better define and defend the UK tax base by removing the ex=
emption from transfer pricing for medium-sized businesses, whilst retaining=
 an exemption for small businesses

=E2=80=A2

the second is to introduce a requirement for multinationals to report infor=
mation on their cross-border related party transactions to HMRC through a n=
ew 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 mor=
e efficient, targeted compliance activity

Both consultations are open for feedback until 7

=E2=80=8C=E2=80=8C=E2=80=8C

July

=E2=80=8C=E2=80=8C=E2=80=8C

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 com=
monly donated, how they are distributed, and if there is scope to balance t=
he need to prevent tax evasion with the need to avoid burdensome administra=
tive 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 do=
nations.=20

The https://www.gov.uk/government/consultations/consultation-on-the-vat-tre=
atment-of-business-donations-of-goods-to-charity is open for feedback until=
 21

=E2=80=8C=E2=80=8C=E2=80=8C

July 2025.

Improving HMRC=E2=80=99s approach to dispute resolution

HMRC is inviting views on how it might resolve customer disputes earlier an=
d more effectively.

The consultation focuses on the ease of access and use of HMRC=E2=80=99s al=
ternative dispute resolution and statutory review processes, and includes t=
he potential to simplify the appeals process by aligning our approach for d=
irect and indirect taxes.

https://www.gov.uk/government/consultations/the-tax-administration-framewor=
k-review-improving-hmrcs-approach-to-dispute-resolution is open for feedbac=
k until=20

7

=E2=80=8C=E2=80=8C=E2=80=8C

July

=E2=80=8C=E2=80=8C=E2=80=8C

2025

.

Reducing postal outputs

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 2=
028 to 2029 tax year, whilst maintaining paper post provision for certain c=
ritical correspondence and for the digitally excluded.

Many of the letters being sent to customers can be accessed in the https://=
www.gov.uk/government/collections/tax-update-spring-2025-simplification-adm=
inistration-and-reform?&utm_source=3Demployer&utm_medium=3Demail&utm_campai=
gn=3Dtusar page on GOV

=E2=80=8C=E2=80=8C=E2=80=8C

.UK.

Yours faithfully

HM Revenue and Customs

=20

=20

=20

=20

https://www.gov.uk/=20

https://www.gov.uk/=20

https://www.youtube.com/user/HMRCgovuk=20

https://www.youtube.com/user/HMRCgovuk=20

https://community.hmrc.gov.uk/=20

https://community.hmrc.gov.uk/=20

https://twitter.com/hmrcgovuk=20

https://twitter.com/hmrcgovuk=20

=20

=20

HMRC=E2=80=99s help and support email service=20

https://www.gov.uk/guidance/download-the-hmrc-app on your mobile to get inf=
ormation about your tax, income, tax codes, National Insurance and any bene=
fits paid by HMRC. Find out what the app can do and how to download it on G=
OV

=E2=80=8C=E2=80=8C=E2=80=8C

.UK.

Stay safe online

=E2=80=93 for more information, please search 'avoid and report internet sc=
ams and phishing' on GOV

=E2=80=8C=E2=80=8C=E2=80=8C

.UK.

https://www.gov.uk/government/collections/hmrc-webinars-email-alerts-and-vi=
deos?utm_source=3Dreferrer&utm_campaign=3Dcard-transaction-programme&utm_me=
dium=3D1-to-many-letter&utm_content=3Deducational=20


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 <span style=3D"color: rgb(0, 0, 0);"><span style=3D"font-size: 15px; font-=
family: arial, helvetica, sans-serif;"><a href=3D"https://hmrc.imicampaign.=
uk/seeemailinfull/EmailServlet?campaignkw=3Dnotrack&tid=3Dcc-0_174586565728=
7341831&signature=3D3BE49BBE41F566BA0ECC61FAE346418D" style=3D"text-decorat=
ion: underline; color: rgb(0, 0, 0);"><span style=3D"color: rgb(0, 0, 255);=
 text-decoration: underline;">=EF=BB=BFView in browser</span>=EF=BB=BF</a>=
=C2=A0</span></span>
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=3D"0" cellpadding=3D"0" border=3D"0">
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lign" style=3D"display: block; border: none; text-decoration: none; color: =
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=3D"https://content.webexcampaign.uk/assets/image/1659613276137/Update_from=
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so-line-height-rule:exactly;" height=3D"15">
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<table style=3D"width:600px; max-width: 600px!important;" cellspacing=3D"0"=
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>
<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-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;border-spacing:0=
px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0);">Dear customer,</span><br><br>Today the E=
xchequer Secretary to the Treasury, James Murray, made a Written Ministeria=
l Statement outlining a range of administration and simplification measures=
 which will support our ambition to modernise the tax and customs system.<b=
r><br>Measures announced today include a number of changes that employers m=
ay 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: Simpl=
ification, Administration and Reform (TUSAR) measures can be found in the <=
a style=3D"color: #000000; text-decoration: none;" href=3D"https://hmrc.imi=
campaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D174=
58600822540&tid=3Dcc-0_1745865657287341831&signature=3D3BE49BBE41F566BA0ECC=
61FAE346418D"><span style=3D"text-decoration: underline; color: #0000ff;">T=
ax 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; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
<h1>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">Man=
dating the payrolling of benefits in kind</span>
</h1>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan 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 NIC=
s 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?ca=
mpaignkw=3Dnotrack&linkid=3D17458600822538&tid=3Dcc-0_1745865657287341831&s=
ignature=3D3BE49BBE41F566BA0ECC61FAE346418D" 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 operationa=
l information on how employers can adapt to these changes in time for 6<spa=
n>=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; co=
lor: 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;">Che=
ck 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; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0); text-align: left;">HMRC is making its '<a=
 href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaign=
kw=3Dnotrack&linkid=3D17458600832549&tid=3Dcc-0_1745865657287341831&signatu=
re=3D3BE49BBE41F566BA0ECC61FAE346418D" style=3D"color: #000000; text-decora=
tion: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 25=
5);">Check employment status for tax</span></a>' digital tool easier for cu=
stomers 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.</sp=
an><br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: 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;">Emp=
loyment related securities <span style=3D"font-size: 16px; color: #000000; =
text-align: left;">=E2=80=93</span> employer=E2=80=99s National Insurance C=
ontributions (NICs) elections process</span>
</h2>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan 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 long=
er 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 availab=
le 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 withou=
t 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; co=
lor: 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;">Cap=
ital Goods Scheme simplification</span>
</h2>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0); text-align: left;">The government will br=
ing forward legislation to simplify the VAT Capital Goods Scheme (CGS), red=
ucing burdens for businesses by increasing the threshold for land, building=
s 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; co=
lor: 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;">Con=
sultations on transfer pricing</span>
</h2>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0); text-align: left;">The government has tod=
ay published 2 consultations, which represent a balanced package of proposa=
ls on international tax reform.<br><br>The first, Reform of UK law in relat=
ion to transfer pricing, permanent establishment and Diverted Profits Tax, =
is a <a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?c=
ampaignkw=3Dnotrack&linkid=3D17458600822539&tid=3Dcc-0_1745865657287341831&=
signature=3D3BE49BBE41F566BA0ECC61FAE346418D" 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 U=
K=E2=80=99s treaty obligations.<br><br>The second, transfer pricing: scope =
and documentation, is a <a href=3D"https://hmrc.imicampaign.uk/externalacce=
ssweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17458600822535&tid=3Dcc-0_1=
745865657287341831&signature=3D3BE49BBE41F566BA0ECC61FAE346418D" style=3D"c=
olor: #000000; text-decoration: none;"><span style=3D"text-decoration: unde=
rline; 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; co=
lor: 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; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: 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 exemp=
tion 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; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: 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 informat=
ion on their cross-border related party transactions to HMRC through a new =
International Controlled Transactions Schedule (ICTS) =E2=80=93 the ICTS wo=
uld focus on objective and readily available information that will help fac=
ilitate better identification of transfer pricing risk and allow for more e=
fficient, targeted compliance activity<br></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan 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; co=
lor: 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;">Con=
sultation on the VAT treatment of business donations of goods to charity</s=
pan>
</h2>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan 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 the=
y 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 goo=
ds, 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 receiv=
e donations.=C2=A0<br><br>The <a href=3D"https://hmrc.imicampaign.uk/extern=
alaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17458600822546&tid=3D=
cc-0_1745865657287341831&signature=3D3BE49BBE41F566BA0ECC61FAE346418D" styl=
e=3D"color: #000000; text-decoration: none;"><span style=3D"text-decoration=
: underline; color: rgb(0, 0, 255);">consultation</span></a> is open for fe=
edback until 21<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> July 2025.</span><b=
r></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: 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;">Imp=
roving 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; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">HM=
RC 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 al=
igning our approach for direct and indirect taxes.<br><br><a href=3D"https:=
//hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&li=
nkid=3D17458600822545&tid=3Dcc-0_1745865657287341831&signature=3D3BE49BBE41=
F566BA0ECC61FAE346418D" style=3D"color: #000000; text-decoration: none;"><s=
pan style=3D"text-decoration: underline; color: rgb(0, 0, 255);">The consul=
tation</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>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: 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;">Red=
ucing postal outputs</span>
</h2>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">HM=
RC will move much of what it currently sends out by paper into a digital fo=
rmat saving =C2=A350 million in print and postage costs annually by the 202=
8 to 2029 tax year, whilst maintaining paper post provision for certain cri=
tical correspondence and for the digitally excluded.<br><br>Many of the let=
ters being sent to customers can be accessed in the <a href=3D"https://hmrc=
.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=
=3D17458600822536&tid=3Dcc-0_1745865657287341831&signature=3D3BE49BBE41F566=
BA0ECC61FAE346418D" 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 importan=
t letters and bringing down costs to taxpayers by saving on paper, print an=
d carrier costs.<br><br>HMRC will work closely with stakeholders as they ma=
ke these changes and ensure that those customers who are digitally excluded=
 continue to receive the information and support they require.<br><br>You c=
an opt to go paperless in the <a href=3D"https://hmrc.imicampaign.uk/extern=
alaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17458600822536&tid=3D=
cc-0_1745865657287341831&signature=3D3BE49BBE41F566BA0ECC61FAE346418D" styl=
e=3D"color: #000000; text-decoration: none;"><span style=3D"text-decoration=
: underline; color: rgb(0, 0, 255);">HMRC app</span></a> to reduce the numb=
er of letters you receive from HMRC.<br><br>Information on all the TUSAR me=
asures announced today can be found in the <a href=3D"https://hmrc.imicampa=
ign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17458600=
822540&tid=3Dcc-0_1745865657287341831&signature=3D3BE49BBE41F566BA0ECC61FAE=
346418D" style=3D"color: #000000; text-decoration: none;"><span style=3D"te=
xt-decoration: underline; color: rgb(0, 0, 255);">Tax update spring 2025</s=
pan></a> page on GOV<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.UK.<br><br>You=
rs faithfully<br>HM Revenue and Customs</span><br>
</td>
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</table>
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<table style=3D"width:600px; max-width: 600px!important;" cellpadding=3D"0"=
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<tr>
<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px !important;m=
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<tbody>
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<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
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<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
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<table width=3D"100%" align=3D"center" cellspacing=3D"0" cellpadding=3D"0" =
border=3D"0" style=3D"min-height: auto; margin: 0 auto;">
<tbody>
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<td class=3D"social_content">
<table width=3D"100%">
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<tr>
<td valign=3D"middle" width=3D"100%" class=3D"social-icons" align=3D"center=
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<tr class=3D"social_icons_tr">
<td valign=3D"middle" width=3D"34">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"34">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17458600822537&tid=3Dcc-0_1745865657287341831&signa=
ture=3D3BE49BBE41F566BA0ECC61FAE346418D"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1713531756154/285_339_GOVUKcrown_3_17411864301782.p=
ng" 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" clas=
s=3D"st-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17458600822537&tid=3Dcc-0_1745865657287341831&signa=
ture=3D3BE49BBE41F566BA0ECC61FAE346418D"><img width=3D"34" height=3D"40" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1713531756154/285_339_GOV=
UKcrown_3_17411864301782.png" alt=3D"GOV.UK website"></a>
</div>
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</td>
<td class=3D"spacetd" width=3D"60">
</td>
<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?campai=
gnkw=3Dnotrack&linkid=3D17458600832551&tid=3Dcc-0_1745865657287341831&signa=
ture=3D3BE49BBE41F566BA0ECC61FAE346418D"><img src=3D"https://content.webexc=
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=3D"display:block; border:none; text-decoration:none;" width=3D"38" height=
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</td>
</tr>
</tbody>
</table>
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<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
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rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1659613276137/YouTube_cut=
_16988451670129.png" alt=3D"YouTube"></a>
</div>
<!--<![endif]-->

</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?campai=
gnkw=3Dnotrack&linkid=3D17458600822541&tid=3Dcc-0_1745865657287341831&signa=
ture=3D3BE49BBE41F566BA0ECC61FAE346418D"><img src=3D"https://content.webexc=
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20563.png" style=3D"display:block; border:none; text-decoration:none;" widt=
h=3D"178" height=3D"40" alt=3D"HMRC Community Forums" border=3D"0" id=3D"v9=
lqaz4t11" class=3D"st-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17458600822541&tid=3Dcc-0_1745865657287341831&signa=
ture=3D3BE49BBE41F566BA0ECC61FAE346418D"><img width=3D"178" height=3D"40" b=
order=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1713531756154/223_50HMRCC=
ommunityForums_2_17413378620563.png" alt=3D"HMRC Community Forums"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"30">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"30">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
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</td>
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</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17458600822542&tid=3Dcc-0_1745865657287341831&signa=
ture=3D3BE49BBE41F566BA0ECC61FAE346418D"><img width=3D"40" height=3D"40" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1659613276137/X_cut_16988=
450460127.png" alt=3D"X"></a>
</div>
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</td>
</tr>
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</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"line-height: 10px; font-size: 10px !important;m=
so-line-height-rule:exactly;" height=3D"10">
<!--[if !mso]><!-->
=C2=A0
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<!--[if gte mso 15]>=C2=A0<![endif]-->

</td>
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</tbody>
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</td>
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</tbody>
</table>
</td>
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</table>
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<!-- 1 Column Flexi starts -->

<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; background-color: rgb(216, 216, 217); max-wid=
th: 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-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;border-spacing:0=
px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: 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;">HMR=
C=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; co=
lor: 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?campa=
ignkw=3Dnotrack&linkid=3D17458600822544&tid=3Dcc-0_1745865657287341831&sign=
ature=3D3BE49BBE41F566BA0ECC61FAE346418D" style=3D"color: #0000ff; text-dec=
oration: 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: rg=
b(0, 0, 0);">.</span><br><br><a href=3D"http://hmrc.imicampaign.uk/external=
accessweb/EmailUnsubscribe?campaignkw=3Dnotrack&tid=3Dcc-0_1745865657287341=
831&unsub_type=3D1&store=3Demail&signature=3D3BE49BBE41F566BA0ECC61FAE34641=
8D" style=3D"color: #0000ff; text-decoration: none;"><span style=3D"text-de=
coration: underline; color: rgb(0, 0, 255);"><span style=3D"font-size: 16px=
;">Unsubscribe from all help and support emails</span></span></a><span styl=
e=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/TrackURLSr=
v?campaignkw=3Dnotrack&linkid=3D17458600822543&tid=3Dcc-0_17458656572873418=
31&signature=3D3BE49BBE41F566BA0ECC61FAE346418D" style=3D"color: #000000; t=
ext-decoration: none;"><span style=3D"text-decoration: underline; color: rg=
b(0, 0, 255);">download the HMRC app</span></a> on your mobile to get infor=
mation about your tax, income, tax codes, National Insurance and any benefi=
ts 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"f=
ont-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; co=
lor: rgb(198, 198, 198); text-align: center; line-height: 20px; padding-bot=
tom: 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?campaignkw=3Dnotrack&linkid=3D17458600822547&tid=3Dcc-0_1745865=
657287341831&signature=3D3BE49BBE41F566BA0ECC61FAE346418D" style=3D"color: =
rgb(0, 0, 255); text-decoration: none;"><span style=3D"text-decoration: und=
erline;">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/externalacc=
essweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17458600832550&tid=3Dcc-0_=
1745865657287341831&signature=3D3BE49BBE41F566BA0ECC61FAE346418D" style=3D"=
color: rgb(0, 0, 255); text-decoration: none;"><span style=3D"text-decorati=
on: 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/ex=
ternalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17458600832548&ti=
d=3Dcc-0_1745865657287341831&signature=3D3BE49BBE41F566BA0ECC61FAE346418D" =
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>
</td>
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</tbody>
</table>
</td>
</tr>
</tbody>
</table>
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</tbody>
</table>
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dth=3D"600px" class=3D"hide">
 <tbody><tr>
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600px;">
     <img src=3D"https://cdn.imicampaign.io/images/spacer.gif" height=3D"1"=
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h:600px; min-width:600px; margin-top: 0px; margin-right: 0px; margin-bottom=
: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bott=
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