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.
Paie & droit du travailAdvisory, Conciliation and Arbitration Serviceil y a 1 mois4 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.
FiscalitéCase Lawil y a 1 mois
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.
Paie & droit du travailAdvisory, Conciliation and Arbitration Serviceil y a 2 mois
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.
Paie & droit du travailGOV.UKil y a 2 mois
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.
FiscalitéGOV.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.
Secteur public & économieGOV.UKil y a 2 mois
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.
Secteur public & économieGOV.UKil y a 2 mois
GAD highlights lower migration and fertility assumptions for pension and fiscal work, while life expectancy remains broadly unchanged and the population continues to age.
Comptabilité & reportingGOV.UKil y a 2 mois
Continuous Market Engagement uses the first payment milestone; Strategic Partners use Active Site status, with supporting records retained for ten years.
Secteur public & économieGOV.UKil y a 2 mois
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.
FiscalitéGOV.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.
FiscalitéGOV.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.
FiscalitéGOV.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.
FiscalitéGOV.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.
FiscalitéGOV.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.
FiscalitéGOV.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.
FiscalitéGOV.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.
FiscalitéGOV.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.
FiscalitéGOV.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.
FiscalitéGOV.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.
FiscalitéChartered 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.
