Tax·Revenue Jersey·1 week ago
Submitted MCIT returns can be amended through the Pillar Two platform within five calendar years of the filing deadline; de minimis election changes face review, and wrong-period filings go to the Pillar Two team.
Payroll & Labour·GOV.UK·1 week ago·2 documents
Guidance now gives six months from the decision letter for tribunal challenges over holiday, arrears and notice pay; redundancy-pay claims keep their own limit, under the wider move to six months from 1 October 2026.
Payroll & Labour·Advisory, Conciliation and Arbitration Service·1 week ago
Acas now states SSP is payable only for full non-working days during a phased return, with a worked example, alongside pay rules for reduced hours and lighter workloads.
Financial Sector & Markets·Jersey Law·1 week ago·2 documents
R&O.98/2026 narrows Jersey’s private-offer cap to 50 addressees in Jersey and R&O.99/2026 restates the prospectus-circulation prohibition, both in force 30 September 2026.
Financial Sector & Markets·GOV.UK·1 week ago
Anyone holding or controlling funds or economic resources of a designated person must file the 2026 frozen-asset report with OFSI by Monday 30 November 2026, covering holdings as at 30 September.
Tax·GOV.UK·1 week ago
From 24 July 2026, lets in 5+ groups and lets sharing land with another business qualify on a forward 140-day test alone, without the 140/70-night history; forms go to a new HMRC email.
Financial Sector & Markets·GOV.UK·1 week ago
The 29 September notice varies the KTJ entity entry (AQD0377, asset freeze and arms embargo); holders of its funds must freeze, not deal, and report to OFSI.
Public Sector & Economy·GOV.UK·1 week ago·2 documents
The SAU's evaluation of Transport Scotland's compliance assessment is out, ahead of the advertised 5 October date; the £240m ScotZET scheme would fund consortia deploying zero-emission HGVs and charging infrastructure.
Tax·GOV.UK·1 week ago
The manual now caps the elected fixture amount at the sale price of the interest in land, replacing the old reference to the fixture's sale price or premium; the allowance-history ceiling is unchanged.
Financial Sector & Markets·Jersey Law·1 week ago
R&O.97/2026, in force 29 September, adds Article 28A delegates to the Article 4 offence exemption and maps the Iran (Nuclear) aircraft and ship-detention provisions onto Jersey shipping law.
Tax·Case Law·2 weeks ago
UT upholds FTT: mandatory Heathrow hotel nights between back-to-back flights are deductible travel expenses under ITEPA s.337; outcome determines ~£5.78m of tax/NICs for 2016-2020.
Tax·GOV.UK·2 weeks ago·3 documents
Excise warehousekeepers must request approval changes — now including person in charge, annexe warehouses, approved area and vaping stamp quantities — via the expanded online form instead of writing to HMRC.
Tax·GOV.UK·2 weeks ago
After CDS Release 5.3, every BIRDS declaration must carry supervising office code GBBEL004 or it will be rejected; the 26-27 September downtime notice is cleared.
Payroll & Labour·GOV.UK·2 weeks ago
HMRC manual: Employment Tribunal claims get usually six months where employment ended or the matter arose on/after 1 October 2026; three months usually continues for earlier dates.
Tax·GOV.UK·2 weeks ago
HMRC signposts approved vaping products manufacturers to the change-of-approval form: changes reportable at once, some in advance and others within 14 days, ahead of the 1 October 2026 mandatory-approval date.
Payroll & Labour·Jersey Law·2 weeks ago
From 2 October 2026, non-resident firms repairing or maintaining medical equipment for Jersey's health Minister are licence-exempt where Jersey work is 60 days or less in 12 months.
Accounting & Reporting·GOV.UK·2 weeks ago
Companies House confirms no transition period: accounts due after 1 April 2028, including revised accounts, must be filed by software; package accounts need ZIP-capable software.
Tax·Gibraltar Income Tax Office·2 weeks ago·2 documents
Gibraltar publishes the IT1C 2026 return for the year to 30 June 2026: filing and payment by 30 November 2026, £50 late-filing penalty, 10% plus 20% late-payment surcharges.
Legal & Corporate·GOV.UK·2 weeks ago
The CMA found the Macquarie/Energy Assets deal may be expected to lessen competition and will refer it to phase 2 unless acceptable undertakings are offered; it separately cleared the energy-network comparison question.