Following the Spring Statement, HMRC is inviting feedback on the idea of expanding the use of advance clearances for R&D tax reliefs, aiming to reduce errors and fraud, provide businesses with more certainty, and make the overall process smoother for taxpayers.

This R & D clearance consultation will explore whether an advance clearance system could achieve these objectives and how it might be structured. The consultation is open for comments until 26 May 2025, and responses are welcomed from businesses that currently claim or plan to claim Research and Development reliefs, as well as industry groups and agents.

The consultation focuses on three main goals:

• Reducing errors and fraud
• Improving the customer experience
• Providing certainty to businesses

HMRC is clear that R&D tax reliefs should be simple to access, predictable, and provide clear assurance to legitimate claimants. This clarity is crucial for businesses to plan effectively and increase their R&D investments. While these goals are separate, they are closely connected.

HMRC acknowledges that the current voluntary R&D 'advance assurance' process hasn’t been as widely adopted as anticipated. The consultation will also look into whether voluntary or mandatory assurances would be more beneficial and outlines the various options under consideration.

In addition, a separate consultation has been launched to explore a new process that would offer increased tax certainty upfront for large-scale projects. This consultation will close on 17 June 2025.

New rules under the Economic Crime and Corporate Transparency Act mean identity checks will soon be required at Companies House. From directors to agents, all those running UK companies will need to verify who they are as part of tougher anti-fraud measures.

This Act enhances Companies House's powers to combat the abuse of corporate structures and address economic crime. Among its provisions was the introduction of identity verification for individuals who are setting up, running, owning, or controlling a company in the UK. Ultimately, identity verification will be a compulsory part of the incorporation process and necessary for appointing new directors and PSCs.

Authorised Corporate Service Providers (ACSPs)

Since 18 March 2025, Authorised Corporate Service Providers (ACSPs) have been required to verify their identity if they wish to register as a Companies House authorised agent. ACSPs include individuals or organisations that carry out Anti-Money Laundering (AML) supervised activities.

From 8 April 2025, ACSPs registered as authorised agents will be able to verify their clients' identities. In the future, businesses will also need to be registered as authorised agents to file documents on behalf of their clients.

Directors, Persons with Significant Control (PSCs

From 8 April 2025, individuals such as company directors and persons with significant control (PSCs) will have the option to voluntarily verify their identity. In the future, this will become a mandatory legal requirement.

People who file at Companies House

Identity verification is not yet mandatory for individuals filing at Companies House. In the future, this will change and become a legal requirement.

Business Asset Disposal Relief (BADR) provides a reduced Capital Gains Tax (CGT) rate on the sale of a business, shares in a trading company, or an individual's interest in a trading partnership. This relief can still provide substantial tax savings for business owners exiting their businesses.

As part of the Autumn 2024 Budget measures, the CGT rate for BADR gains will increase from 6 April 2025. The new CGT rate is 14% (from 10%) for disposals made on or after that date. Furthermore, the rate is set to increase again to 18% for disposals made on or after 6 April 2026.

Where BADR applies to a disposal made on or after 6 April 2025 but before 6 April 2026, all or part of it is charged to CGT at a rate of 14%. Where BADR applies to disposals falling on or after 6 April 2026, the rate applying is 18%. There are anti-forestalling rules that apply to the changing rates.

The lifetime limit for claiming BADR is currently £1 million, allowing business owners to possibly qualify for the relief multiple times. In contrast, the lifetime limit for Investors’ Relief was reduced from £10 million to £1 million for qualifying disposals made on or after 30 October 2024. The CGT rates for Investors' Relief align with those of BADR.

If you're facing financial difficulties and owe tax, HMRC’s Time to Pay service may offer breathing space. From self-assessment to PAYE and VAT, eligible individuals and businesses can spread payments and avoid immediate enforcement.

Businesses and self-employed individuals experiencing financial challenges and with outstanding tax liabilities may qualify for support through HMRC's Time to Pay service. This service helps with unpaid taxes, duties, penalties, or surcharges that cannot currently be paid.

Self-assessment taxpayers with liabilities of up to £30,000 can use the online Time to Pay service to arrange instalment payments for their tax bills. This service is available without needing to speak directly to an HMRC advisor and can be accessed within 60 days of the payment deadline.

To be eligible for the online service, taxpayers must meet the following conditions:

• No outstanding tax returns
• No other unpaid tax debts
• No existing HMRC payment plans

The self-serve option is also available for qualifying PAYE and VAT debts up to £100,000. For taxpayers who don’t qualify for the online option, alternative payment plans can be arranged, typically tailored to the individual’s or business's specific situation and liabilities. These plans allow for debt repayment in instalments over an agreed period.

HMRC generally provides extended payment terms if they believe the taxpayer cannot pay in full immediately but will be able to do so in the future. If HMRC determines that additional time won’t resolve the issue, they may require immediate payment and begin enforcement actions if the debt remains unpaid.

​As of 31 March 2025, new regulations have come into effect in England, requiring workplaces to adopt simplified recycling practices. These measures aim to eliminate confusion over waste sorting, enhance recycling rates, and reduce waste sent to landfills or incineration. ​

Key Requirements for Workplaces:

• Separation of Waste Streams: Workplaces with 10 or more employees must arrange for the collection of:
  • Dry recyclable materials, including plastic, metal, glass, paper, and card.​
  • Food waste.​
  • Residual (non-recyclable) waste.​

Paper and card should be separated from other dry recyclables unless the waste collector permits combined collection. ​

• Flexibility in Collection: Businesses can determine the size of containers, and the frequency of collections based on their waste production volume. ​

These regulations apply to various non-domestic premises, including offices, educational institutions, healthcare facilities, care homes, charities, places of worship, and public meeting venues. ​

Support and Compliance:

The Environment Agency now oversees the regulation of Simpler Recycling, offering guidance to businesses and waste collectors to ensure compliance. Non-compliance may result in enforcement actions, including compliance notices. ​

By streamlining recycling practices, these new rules aim to increase the quality and quantity of recycled materials, supporting the transition to a more sustainable, circular economy in England.