Tax·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.
Tax·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.
Tax·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.
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.
Tax·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.
Legal & Corporate·GOV.UK·3 weeks ago
Overseas companies with a UK establishment must send paper form AA01 by post to the correct Companies House office; the notice procedure carries statutory timing, five-year and 18-month limits.
Accounting & Reporting·GOV.UK·3 weeks ago
The charity-accounts landing page now covers financial periods starting on or after 1 January 2026, sending trusts, companies and CIOs to type-specific guidance, with SORP 2026 for accruals accounts.
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.
Legal & Corporate·GOV.UK·3 weeks ago
The CMA formally opened its phase 1 merger inquiry on 16 September 2026, closing the comment stage and starting the statutory clock toward an 11 November decision.
Accounting & Reporting·GOV.UK·3 weeks ago·3 documents
Annual-return, CC31 and CC32 pages point to new DCMS thresholds for years ending on or after 30 September 2026: examination £40k, qualified examiner £500k, audit £1.5m income / £5m assets.
Tax·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.
Tax·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·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.
Tax·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·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·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.
Public Sector & Economy·GOV.UK·3 weeks ago
A new London listing offers up to £20,000 at 50% match for technology adoption, workforce and leadership support via London & Partners.
Payroll & Labour·GOV.UK·3 weeks ago
The application window widens from 28 to 90 days for first and second UPE applications, with payments capped at 18 months from first UPE move.
Tax·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.