2025 Tax Bulletin: April

This module will enable you to

• Discuss recent publications, consultations and legislation from HMRC
• Explain the new self assessment reporting threshold
• Correctly use Scottish income tax rate bands
• Offer advice regarding the new non-dom tax regime
• Understand case decisions on the statutory residence test and VAT registration date

About the module

Our monthly Tax Bulletin brings together key tax-related announcements and changes from the last month, including HMRC publications and consultations, recent tax case decisions and updates to tax legislation and administration.

In April we consider the increase in the Income Tax Self Assessment reporting threshold for trading income, Scottish income tax rates, and how to apply the new residence-based foreign income and gains regime.

Recent tax cases examined include the first decision of a higher court on the definition of "exceptional circumstances" for the statutory residence test, and some further detail on VAT registration issues.