From www.icaew.com: (UK context) The UK government announced tax simplification measures on April 28, 2025, including a delay in mandatory payrolling of benefits in kind until April 2027.

It will align self-assessment thresholds for various income types to £3,000, reform the cultural gift scheme, and simplify the VAT capital goods scheme.

Additional changes target improvements in employment tax processes, corporate interest restrictions, and updates to dispute resolution methods within HMRC.