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.
Facturation électronique & e-reportingGOV.UKil y a 2 mois6 documents
After sign-up, taxpayers must confirm their self-employment and property income details, add new sources and report those that have ceased.
Taxe sur les salaires & cotisations patronalesGOV.UKil y a 2 mois
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.
Déclarations, immatriculation & pénalitésGOV.UKil y a 2 mois
Named taxpayers and authorised agents must follow the correction notice’s instructions; supporting evidence is optional and HMRC usually replies within 30 calendar days.
Frais & avantages en nature — traitement fiscalGOV.UKil y a 2 mois
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.
Impôt sur les plus-valuesGOV.UKil y a 2 mois
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.
Impôt sur les plus-valuesGOV.UKil y a 2 mois
HMRC now qualifies the usual registration test and points advisers to allotment letters and retrospective court rectification when establishing when shares were issued.
Déclarations, immatriculation & pénalitésGOV.UKil y a 2 mois
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.
Douanes & commerce extérieurGOV.UKil y a 2 mois
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.
Impôt sur les plus-valuesGOV.UKil y a 2 mois
HMRC expressly tells staff to assess the facts and business indicators in lower-hours cases, keeping its existing approach for 20 hours or more.
Déclarations, immatriculation & pénalitésGOV.UKil y a 2 mois
AAG4(SDLT) users must complete the interactive postal form in Adobe Reader; HMRC’s broader disclosure guide still refers to an electronic option.
Déclarations, immatriculation & pénalitésGOV.UKil y a 2 mois
Scheme users are directed to complete AAG2 on screen, print it and post it; the wider DOTAS forms guide still lists an electronic route.
Déclarations, immatriculation & pénalitésChartered Institute of Taxationil y a 2 mois
Automatic activation runs until 15 October, without an account-specific date; firms should update access-code settings and prepare staff before the window opens.
Déclarations, immatriculation & pénalitésGOV.UKil y a 2 mois
Users with no promoter, or a lawyer unable to notify fully, are directed to print and post AAG3; HMRC’s general forms guide still lists an electronic route.
Impôt sur les plus-valuesGOV.UKil y a 2 mois
A company migrating to the UK under section 184J can retain its shareholding history: market-value acquisition treatment does not trigger the deemed-disposal reset.
Douanes & commerce extérieurGOV.UKil y a 2 mois
HMRC’s insolvency handbook sets out checks on suspended duties, import VAT and stored goods, and tells practitioners to arrange new duty-deferment payments.
Déclarations, immatriculation & pénalitésGOV.UKil y a 2 mois7 documents
HMRC clarifies relevant-individual responsibilities and overseas evidence arrangements, and sets the first three registration windows to end on the 17th.
Déclarations, immatriculation & pénalitésGOV.UKil y a 2 mois
Transitional guidance covers joint ventures, post-sale support and investment structures, with protection for organisations relying on it in good faith.
Douanes & commerce extérieurGOV.UKil y a 2 mois
Uruguay’s annual quantity is 1,123,000 kg for one quota year; Chile’s rises to 561,000 kg, alongside new allocation figures across other agricultural quotas.
Taxe sur les salaires & cotisations patronalesRevenue Jerseyil y a 2 mois
Employers can download current employee tax rates and contribution status from their latest return’s staff list; new starters must still provide their notices and registration cards.
Facturation électronique & e-reportingGOV.UKil y a 2 mois
Applications depend on the taxpayer’s circumstances; authorised agents must apply individually, and HMRC still expects Self Assessment reporting where an exemption is granted.
