Tax·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·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
Payroll & Labour·Norway·NAV.no·2 months ago
The exception concerns the sick note. NAV still states a separate main rule for applications and income reports.
Industry: Across industries
Tax·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
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
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
Payroll & Labour·Finland·Finlex·2 months ago
The Labour Court upheld level-2 grading from 1 May 2020 for four social workers whose duties had remained unchanged; it left monetary claims and costs for later determination.
Industry: Other social work activities without accommodation n.e.c.
Tax·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
Tax·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
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·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·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·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
Accounting & Reporting·United Kingdom·GOV.UK·2 months ago·2 documents
DfE has withdrawn planned automation and cancelled the autumn 2026 land and buildings collection; the accounts return is due on 26 January 2027.
Industry: Education
Tax·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
Payroll & Labour·Norway·Tariffavtaler (Lovdata)·2 months ago
The new obligation covers specified benefits, subject to service, reimbursement and duration limits.
Industry: Washing and (dry-)cleaning of textile and fur products
Tax·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·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
Public Sector & Economy·United Kingdom·GOV.UK·2 months ago
VED1 claimants should follow Rural Payments service help and contact RPA if needed, while continuing to supply a signed declaration for every farm visit.
Industry: Crop and animal production, hunting and related service activities