UK Tax 2025: Indirect

by Sarah Laing

Part of a series on 2025 UK Tax. Indirect tax changes are the focus here with increases made to late payment penalties for VAT, the removal of the VAT exemption for private schools, updated rates and thresholds for Stamp Duty Land Tax and a reform of alcohol duty.

price £100+vat
cpd hours 1 CPD hour
access 120 days' access

This module will enable you to

  • Explore the increases made to late VAT payment penalties
  • Discuss changes required for private schools to meet new VAT rules
  • Explain the rates and thresholds applicable to SDLT
  • Understand the recent reforms made to alcohol duty

About the module

VAT accounts for around 17% of annual tax revenues in the UK, with a further 10% raised from other indirect taxes. Recent changes have focused on maximising government income across these taxes, along with measures to incentive compliance and prompt payment.

This short course covers all the key changes, including increased late payment penalties for VAT, the removal of the VAT exemption for private schools, updated rates and thresholds for SDLT and a reform of alcohol duty.

Look inside

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Contents

  • Indirect tax
    • Closing the tax gap
    • Late payment penalties for VAT
    • Time to pay arrangements
    • VAT: Private school fees
    • Administration for schools
    • Stamp Duty Land Tax
    • Changes to standard SDLT
    • Higher rates and first time buyer's relief
    • Alcohol duty
    • Reliefs, reduced rates and administration

How it works

Author

Sarah Laing

Sarah is a Chartered Tax Accountant (CTA) and a member of the Chartered Institute of Taxation (CIOT). Sarah currently works as a freelance tax author providing technical writing services to the tax and accountancy professions.

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Access to this course
Total CPD unitshourshours1 unitshourshours
Access period120 days
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Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs

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All you need for this year's CPD.
Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
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Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
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Keep your whole team up to date.
Access to this course
Total CPD unitshourshours1,500+ unitshourshours
Access period12+ months
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Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
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Recommended

All you need for this year and more.
Access to this course
Total CPD unitshourshours1,500+ unitshourshours
Access period12 months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

Course

Need just a few unitshourshours?
Access to this course
Total CPD unitshourshours1 unitshourshours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs

Pick n Mix

All you need for this year's CPD.
Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

Team

Keep your whole team up to date.
Access to this course
Total CPD unitshourshours1,500+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

More in this series

Take a look more modules from the series: UK Tax 2025