HMRC used to offer an Inheritance Tax and Probate Helpline. From 02 October 2023,
the dedicated helpline is closed. This is all part of HMRC and HM Courts and Tribunals Service (HMCTS) working together with the intention
of improving the service for probate and Inheritance Tax customers.

There are now two numbers to contact:

– For probate queries, contact HMCTS – telephone 0300 303 0648 (or E-Mail
[email protected])
– For Inheritance Tax queries, contact HMRC – telephone 0300 123 1072 (or use HMRC’s online
‘assistant’
but NOT if an…

In October, we wrote about the Self-Assessment registration deadline (the 5th).
Hot on the heels of this, you may receive communication in the following weeks or months from HMRC about the requirement to
complete a Self-Assessment tax return. The thing that stands out from the communication is HMRC’s use of the phrase
‘You don’t need to be an expert to do your tax return’. This massively simplifies an annual process that can be very complicated
and time-consuming. That is why there are experts and…

Research and Development (R&D) is a Corporation Tax relief that is a Government support to some UK companies working on innovative projects in science and technology. There are currently two R&D schemes:

– For large companies, Research and Development Expenditure Credit (RDEC) and

– For small or medium enterprises (SMEs), SME R&D tax relief

There are strict terms and conditions of eligibility and the Government has introduced measures to tackle what it perceives as abuse of this support package and non-compliance. At the same time, though, they…

An initialism that will soon fall smoothly from our tongues is IZENR, HMRC’s description of Investment Zone Employer NICs Relief. This applies in payroll systems from April 2024 and introduces 4 new category letters.

The now infamous 23 September 2023
Growth Plan
introduced us to Investment Zones in England, areas to provide ‘time-limited tax reliefs‘ and ‘planning liberalisation to support employment, investment, and home ownership‘.
The UK Government, via Kwasi Kwarteng as Chancellor of the Exchequer,said itwould work with the devolved nations on similar Zones to ensure they…

Only last month we reported that HMRC had expanded its Agent Account Manager
(AAM) team and remit. From 10 July 2023, providing an agent is registered
, the expanded remit allows them to look at POSTAL queries outstanding for 12 months or more.This was set to last for a trial period only.

At a recent Representative Body Steering Group
meeting with professional bodies, HMRC confirmed this trial will be extended indefinitely.
Therefore, given this positive news from HMRC, it is worth repeating these important points before…