vendredi 9 octobre 2026
Les changements réglementaires sont détectés chaque jour à partir de sources officielles dans toute l'Europe. Créez un compte gratuit pour suivre vos juridictions et demander à Taxxa ce qu'un changement implique en pratique.
TVA / fiscalité indirecteGOV.UKil y a 2 semaines
HMRC has replaced the four-copy C&E 941 procedure for VAT-free vehicle acquisitions by NATO Visiting Forces with a NOVA 1 filing to the PTU, pointing to the Diplomatic Privileges Manual.
Déclarations, immatriculation & pénalitésGOV.UKil y a 2 semaines
A new HMRC summary sets out CGT claim deadlines: four years for most claims made since 1 April 2010, the earlier 22-month and five-year-ten-month SA windows, and the pre-SA two/six-year limits.
Douanes & commerce extérieurGOV.UKil y a 2 semaines
CHIEF is closed for full import declarations but remains open for discharging outstanding inward-processing goods declared through CHIEF, with online and postal routes now set out for both authorisation types.
Douanes & commerce extérieurGOV.UKil y a 2 semaines
Notice to Traders 78/26 opens poultrymeat licence applications from 1 October to 5pm on 7 October 2026; applicants bear responsibility for the application and additional documentation.
Douanes & commerce extérieurGOV.UKil y a 2 semaines
Notice to Traders 72/26 opens rice licence applications from 1 October to 5pm on 7 October 2026; applicants bear responsibility for the application and supporting documentation.
Douanes & commerce extérieurGOV.UKil y a 2 semaines
Notice to Traders 76/26 opens licence applications for Tunisian olive oil from 1 October to 5pm on 7 October 2026; applicants bear responsibility for correctness at submission.
Impôt sur les plus-valuesGOV.UKil y a 2 semaines
CG17570 now details the two-year claim window, informal claims, no-cost assets and transferee claims for computing indexation by reference to 31 March 1982 market value.
Douanes & commerce extérieurGOV.UKil y a 2 semaines
Sugar importers have 1 October to 5pm on 7 October 2026 to submit licence applications under Notice to Traders 75/26; application and supporting documents must be correct at submission.
Douanes & commerce extérieurGOV.UKil y a 2 semaines
Garlic importers sourcing outside China and the EU face a 1 October to 5pm 7 October 2026 receipt window under Notice to Traders 71/26; application, documents and security must be correct at submission.
Impôt sur les plus-valuesGOV.UKil y a 2 semaines
Expanded HMRC guidance sets out the three TCGA92/S29 value-shifting situations, deemed disposal at full arm’s-length value under TCGA92/S17, gift relief and the spouse exemption.
Douanes & commerce extérieurGOV.UKil y a 2 semaines
Pigmeat importers have 1 October to 5pm on 7 October 2026 to file quota licence applications under Notice to Traders 77/26; correctness at submission is the applicant's responsibility.
Frais & avantages en nature — traitement fiscalGOV.UKil y a 2 semaines2 documents
New HMRC service from November 2026 lets employers keep globally mobile staff on P11D/P11D(b); voluntary payrollers must settle Class 1A NICs in real time; FPS car fields gain fuel type.
Douanes & commerce extérieurGOV.UKil y a 3 semaines
The registration requirement for imports of creamy/white limestone from Portugal ends on 22 September 2026 after the Trade Remedies Authority terminated its anti-subsidy investigation.
Fiscalité immobilière & taxes foncièresGOV.UKil y a 3 semaines
VOA's cold-stores rating page raises maximum age-and-obsolescence allowances for categories 2-8 (1980s stores 25% to 35%, early-2000s stores 5% to 15%) and shifts three age bands.
Déclarations, immatriculation & pénalitésGOV.UKil y a 3 semaines
HMRC's SDRT guide now warns a wrong off-market reference may see payment applied to another tax bill owed, with a move remedy via SDRT enquiries; off-market notices go to SDRT enquiries.
Accises & taxes environnementalesGOV.UKil y a 3 semaines
HMRC's Pay Landfill Tax guide now warns a wrong 15-character reference may see payment applied to a different tax bill owed; affected payers can ask Landfill Tax enquiries to move it.
Accises & taxes environnementalesGOV.UKil y a 3 semaines
HMRC's Pay Climate Change Levy guidance now warns a wrong 13-digit reference may see payment applied to a different tax bill owed; affected payers can ask Climate Change Levy enquiries to move it.
Accises & taxes environnementalesGOV.UKil y a 3 semaines
The producers page adds that records must be maintained and produced per Part 13 and kept and preserved for 6 years, with Excise Notice 206 as the further reference.
Accises & taxes environnementalesGOV.UKil y a 3 semaines
The deferment accounting period now runs midday on the 15th to midnight on the 14th, signing rules move to Excise Notice 179 paragraph 11.6, and the HO65 local-printing note is removed.
Accises & taxes environnementalesGOV.UKil y a 3 semaines
Security for oils duty deferment 'may be required' rather than 'must be provided', the stated £9.5m cap goes, and warehouse-keeper authority moves off the C1207 form.
