Tax Filing, Registration & Penalties·Sweden·Skatteverket·2 months ago
An August clarification excludes transfers of premium-waiver insurance from the specified pension-policy reporting duty, even where the main policy is pension insurance.
Industry: Insurance
VAT / GST / Indirect Tax·Latvia·Valsts ieņēmumu dienests·2 months ago
VID explains eligibility, supporting documents and electronic submission. Its five-working-day service time is qualified where additional information needs assessment.
Industry: Across industries
International Tax / Double Tax Treaties·Lithuania·VMI·2 months ago
VMI says reporting institutions must assess the available information before classifying an entity under CRS; a GIIN or FATCA-list entry is insufficient on its own.
Industry: Financial service activities, except insurance and pension funding
Excise & Environmental Taxes·Latvia·Valsts ieņēmumu dienests·2 months ago
VID’s service guidance identifies “Pieņemts” and “Pieņemts precizējums” as the submission statuses. Excise movement reports remain due on the 15th of the following month.
Industry: Retail sale of automotive fuel in specialised stores · Wholesale of solid, liquid and gaseous fuels and related products
Customs & Trade·Latvia·Valsts ieņēmumu dienests·2 months ago
VID offers updated transit accompanying-document and goods-list templates, plus a TAD continuation sheet. The downloads are dated 21 August 2026.
Industry: Other transportation support activities
Payroll Tax & Employer Contributions·United Kingdom·GOV.UK·2 months ago
Where both are non-UK resident, HMRC says the UK agency closest to the client shares liability with the umbrella company. The guidance previously referred to a different combination of parties.
Industry: Temporary employment agency activities
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·2 months ago
Named taxpayers and authorised agents must follow the correction notice’s instructions; supporting evidence is optional and HMRC usually replies within 30 calendar days.
Industry: Across industries
Expenses & Benefits-in-Kind Tax Treatment·United Kingdom·GOV.UK·2 months ago
Larger diesel rates and the LPG rate above 2,000cc fall by 1p per mile from 1 September 2026; employers can continue using the previous rates for up to one month.
Industry: Across industries
Capital Gains Tax·United Kingdom·GOV.UK·2 months ago
HMRC sets out written claim requirements for transfers from 6 April 2026, including the relief calculation and how to claim when a 60-day UK property return is needed.
Industry: Across industries
Capital Gains Tax·United Kingdom·GOV.UK·2 months ago
HMRC now qualifies the usual registration test and points advisers to allotment letters and retrospective court rectification when establishing when shares were issued.
Industry: Across industries
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·2 months ago
AAG4(ATED) users are no longer offered an online form in HMRC’s form-specific instructions; advisers should distinguish this route from reporting on an ATED return.
Industry: Across industries
Customs & Trade·United Kingdom·GOV.UK·2 months ago
Rates remain 38.1% for Belarus and 90.6% for China. Importers must check the goods description and additional codes under the notice effective from 21 August 2026.
Industry: Manufacture of tubes, pipes, hollow profiles and related fittings, of steel
Capital Gains Tax·United Kingdom·GOV.UK·2 months ago
HMRC expressly tells staff to assess the facts and business indicators in lower-hours cases, keeping its existing approach for 20 hours or more.
Industry: Across industries
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·2 months ago
AAG4(SDLT) users must complete the interactive postal form in Adobe Reader; HMRC’s broader disclosure guide still refers to an electronic option.
Industry: Across industries
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·2 months ago
Scheme users are directed to complete AAG2 on screen, print it and post it; the wider DOTAS forms guide still lists an electronic route.
Industry: Across industries
Tax Filing, Registration & Penalties·United Kingdom·Chartered Institute of Taxation·2 months ago
Automatic activation runs until 15 October, without an account-specific date; firms should update access-code settings and prepare staff before the window opens.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax Incentives, Credits & Reliefs·Sweden·FAR·2 months ago
A consultation draft proposes an optional enhanced deduction for specified R&D staff costs from 1 January 2027. It is a proposal, not an enacted entitlement.
Industry: Across industries
Customs & Trade·Estonia·e-MTA·2 months ago
Koidula and Narva railway border offices move to 07:00–19:00 daily. Sillamäe customs office moves to weekdays, 08:00–16:00.
Industry: General public administration activities
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·2 months ago
Users with no promoter, or a lawyer unable to notify fully, are directed to print and post AAG3; HMRC’s general forms guide still lists an electronic route.
Industry: Across industries