Real Estate & Property Tax·GOV.UK·3 weeks ago·2 documents
The repair practice note is split across new Parts 8A and 8B: economic repairs are assumed done, with modern-equivalent replacement allowed, while reconstructed buildings incapable of occupation leave the list.
Capital Gains Tax·GOV.UK·3 weeks ago
Extel route and CG52050 cross-check deleted; any 1982 value not publicly available must now go to Shares and Assets Valuation, even for quoted holdings.
Capital Gains Tax·GOV.UK·3 weeks ago
A sentence wrongly saying CT companies were unaffected is replaced with the December 2017 cut-off; the full rights-issue apportionment example and Extel cross-check are gone.
Personal & Owner Taxation·GOV.UK·3 weeks ago
Overall £20,000 ISA limit stays and over-65s keep a £20,000 cash allowance; transfer curbs and a 22% charge on cash interest inside non-cash ISAs back the new cap.
E-Invoicing & Digital Tax Reporting Mandates·GOV.UK·3 weeks ago
Student-loan borrowers filing under MTD get plan type and PAYE repayments pre-populated, but must verify the data before submitting as the software calculates the repayment due.
Global Minimum Tax & BEPS·GOV.UK·3 weeks ago
Agents acting for Pillar 2 clients must secure service access via the agent services account and digital handshake before choosing filing software.
Capital Gains Tax·GOV.UK·3 weeks ago·4 documents
HMRC's legatee pages now treat liability-funding transfers as sales per Passant v Jackson, allow transfer-expense deductions, and settle trustee, remainderman and donatio mortis causa status.
Excise & Environmental Taxes·GOV.UK·3 weeks ago
HMRC adds a stamp-free exception for vaping products moved to Continental Shelf oil/gas installations or loaded onto support vessels on eligible voyages.
Real Estate & Property Tax·GOV.UK·3 weeks ago
The Rating Manual swaps 2017 certification for the 2026 transitional-relief scheme, adding improvement-relief amounts to the 2026 certificates and a 31 March 2027 split/merger list window.
Tax Filing, Registration & Penalties·GOV.UK·3 weeks ago
Payroll professionals join HMRC's 'is a tax adviser' list while insolvency practitioners and auditors join the 'typically will not be' list — shifting who the sanctionable-conduct regime catches.
Excise & Environmental Taxes·GOV.UK·3 weeks ago
Traders under the Vaping Duty Stamps Scheme cannot be approved for fewer than 1,000 stamps per period — a floor now stated explicitly ahead of the 1 October 2026 start.
Tax Filing, Registration & Penalties·GOV.UK·3 weeks ago
New HMRC guidance defines the 'helping' element of disclosure quality — worth 40% — for cutting sanctionable-conduct penalties: early, active, end-to-end help quantifying client liabilities.
Personal & Owner Taxation·GOV.UK·3 weeks ago
HMRC's genuine-letter page lists a 14-28 September 2026 campaign asking recipients to check Retirement Annuity Relief claims and 2024-25 Retirement Annuity Contract contributions.
Tax Filing, Registration & Penalties·GOV.UK·3 weeks ago
Advisers facing a file access notice get a right to make representations before HMRC seeks tribunal approval, and Case A notices may identify clients by class, not only by name.
Tax Filing, Registration & Penalties·GOV.UK·3 weeks ago
No publication before a penalty is ‘final’; no first publication more than 12 months after the date it became ‘final’; one year maximum on display.
Tax Filing, Registration & Penalties·GOV.UK·3 weeks ago
Deliberate-withholding, offshore failure-to-correct and asset-based penalties join the list requiring the HRA message and CH300400+ procedure.
Tax Filing, Registration & Penalties·GOV.UK·3 weeks ago
Pre-1 April 2026 records may be requested to test for sanctionable conduct, and firm/employee notices go to the firm first.
Tax Filing, Registration & Penalties·GOV.UK·3 weeks ago
HMRC cannot demand documents wholly predating the 20-year back stop day where they have no bearing on later tax periods; pre-April 2026 records may still be sought to test sanctionable conduct.
Tax Filing, Registration & Penalties·GOV.UK·3 weeks ago
HMRC will issue a conduct notice before any sanctionable-conduct penalty, give advisers a final chance to respond, and may pursue each adviser or the controlling firm.