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.
Déclarations, immatriculation & pénalitésGOV.UKil y a 3 semaines
Unpaid Self Assessment tax can lead HMRC to apply for a director's bankruptcy — and an undischarged bankrupt commits an offence by acting as a director without the court's leave.
Fiscalité immobilière & taxes foncièresGOV.UKil y a 3 semaines2 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.
Impôt sur les plus-valuesGOV.UKil y a 3 semaines
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.
Impôt sur les plus-valuesGOV.UKil y a 3 semaines
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.
Fiscalité des particuliers & dirigeantsGOV.UKil y a 3 semaines
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.
Facturation électronique & e-reportingGOV.UKil y a 3 semaines
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.
Impôt minimum mondial & BEPSGOV.UKil y a 3 semaines
Agents acting for Pillar 2 clients must secure service access via the agent services account and digital handshake before choosing filing software.
Impôt sur les plus-valuesGOV.UKil y a 3 semaines4 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.
Accises & taxes environnementalesGOV.UKil y a 3 semaines
HMRC adds a stamp-free exception for vaping products moved to Continental Shelf oil/gas installations or loaded onto support vessels on eligible voyages.
Fiscalité immobilière & taxes foncièresGOV.UKil y a 3 semaines
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.
Déclarations, immatriculation & pénalitésGOV.UKil y a 3 semaines
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.
Accises & taxes environnementalesGOV.UKil y a 3 semaines
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.
Déclarations, immatriculation & pénalitésGOV.UKil y a 3 semaines
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.
Fiscalité des particuliers & dirigeantsGOV.UKil y a 3 semaines
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.
Déclarations, immatriculation & pénalitésGOV.UKil y a 3 semaines
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.
Déclarations, immatriculation & pénalitésGOV.UKil y a 3 semaines
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.
Déclarations, immatriculation & pénalitésGOV.UKil y a 3 semaines
Deliberate-withholding, offshore failure-to-correct and asset-based penalties join the list requiring the HRA message and CH300400+ procedure.
Déclarations, immatriculation & pénalitésGOV.UKil y a 3 semaines
Pre-1 April 2026 records may be requested to test for sanctionable conduct, and firm/employee notices go to the firm first.
Déclarations, immatriculation & pénalitésGOV.UKil y a 3 semaines
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.
Déclarations, immatriculation & pénalitésGOV.UKil y a 3 semaines
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.
