Low earners gain relief; landlords face higher costs.
Scotland’s 2025/26 Budget: Tax cuts, reliefs, and investments
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Government Announcements
1.1 % gambling levy proposed for April 2025
Levy to target gambling harm, fairness, and research funding.
HMRC email rules clarified for taxpayers
Clear guidance issued on email use with HMRC.
Rules tighten for director’s loans
New rules ensure no tax-free loan extraction loopholes.
HMRC urges buy-to-let disclosures
Landlords warned to disclose earnings before HMRC’s deadline.
Mandatory registration for all tax advisers to tackle rogue practitioners
All tax advisers must register with HMRC from April 2026.
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