Payroll & Labour·Advisory, Conciliation and Arbitration Service·1 month ago·4 documents
Acas says employers will face liability for harassment by customers and other third parties unless they take all reasonable preventive steps; the sexual-harassment duty will also strengthen.
Tax·Case Law·1 month ago
The Upper Tribunal upheld approximately £5.4m of corporation tax under the immovable-property income provisions, despite the Isle of Man company having no UK permanent establishment.
Payroll & Labour·Advisory, Conciliation and Arbitration Service·2 months ago
Acas expects the new duties by the end of 2026. Employers must prepare to consult on policies and disclose anonymised feedback, with the review timetable counting from when a policy was first shared.
Payroll & Labour·GOV.UK·2 months ago
Relief-at-source administrators must keep using rest-of-UK residency status for members without a number; an unsuccessful match still calls for a check of the member’s details.
Tax·GOV.UK·2 months ago·6 documents
After sign-up, taxpayers must confirm their self-employment and property income details, add new sources and report those that have ceased.
Public Sector & Economy·GOV.UK·2 months ago
Delivery partners can seek £200,000–£1 million a year for up to three years to support farming groups in England. Individual farmers cannot apply directly.
Public Sector & Economy·GOV.UK·2 months ago
GAD highlights lower migration and fertility assumptions for pension and fiscal work, while life expectancy remains broadly unchanged and the population continues to age.
Accounting & Reporting·GOV.UK·2 months ago
Continuous Market Engagement uses the first payment milestone; Strategic Partners use Active Site status, with supporting records retained for ten years.
Public Sector & Economy·GOV.UK·2 months ago
Eligibility guidance requires investment over three years and at least one project starting within 12 months, alongside audited accounts, financial transparency and protection for public funds.
Tax·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.
Tax·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.
Tax·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.
Tax·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.
Tax·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.
Tax·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.
Tax·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.
Tax·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.
Tax·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.
Tax·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.
Tax·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.