Déclarations, immatriculation & pénalités·GOV.UK·il y a 13 heures
New HMRC manual section says trustee tax work for the trust is not a separate advisory service — but external advisers to the trust still face registration.
Déclarations, immatriculation & pénalités·GOV.UK·il y a 13 heures·2 documents
A wrong reference may see payment applied to another tax bill you owe; both guides now name the HMRC enquiries team to ask for it to be moved.
Accises & taxes environnementales·GOV.UK·il y a 13 heures
Customs warehousekeepers and UK representatives can use the service to tell HMRC about changes to an existing Vaping Duty Stamps approval.
Accises & taxes environnementales·GOV.UK·il y a 2 jours
Vaping products shipped as duty-free stores on a ship now go on HMRC form C945 alongside alcohol and tobacco; applicants give the voyage and goods details the form lists.
Accises & taxes environnementales·GOV.UK·il y a 2 jours
HMRC has rewritten the Climate Change Levy returns guide: quarterly filing with deadlines on the last working day of the following month, grouped corrections up to four tax years back, and a new pre-filing checklist.
Accises & taxes environnementales·GOV.UK·il y a 2 jours
Form C945T now covers vaping products alongside alcohol and tobacco, so rail operators load duty-free vape stores under the same train-stores authority.
Impôt sur les plus-values·GOV.UK·il y a 3 jours
UK property-richness and substantial-indirect-interest tests now apply per cell for protected cell companies; pre-26 November 2025 disposals stay on the per-company test with a targeted anti-avoidance warning.
Déclarations, immatriculation & pénalités·GOV.UK·il y a 3 jours·11 documents
HMRC's deliberate-defaulters guidance now requires qualifying potential lost revenue above £50,000 before details may be published; the main worked examples have been doubled to match.
Déclarations, immatriculation & pénalités·Chartered Institute of Taxation·il y a 3 jours
HMRC has paused ARN checks on helplines until 17 November 2026; from 18 November every employee who contacts HMRC for clients needs access to the firm's 11-character reference.
Règles de retenue à la source·GOV.UK·il y a 3 jours
CIS contractors whose reported deduction rates do not match subcontractors' verified rates may get an HMRC email or letter between 7 October and 7 November asking them to review and correct returns.
Impôt sur les sociétés & sur le revenu·Chartered Institute of Taxation·il y a 3 jours
The CIOT has asked HMRC to clarify uncertainties from the July rewrite of BIM45700 on interest relief where proprietors withdraw capital, including how returns filed under the old guidance stand.
Déclarations, immatriculation & pénalités·GOV.UK·il y a 4 jours
Inaccuracies in documents given to HMRC by large businesses under a Special Measures or Confirmation Notice count as failure to take reasonable care in two defined cases.
Déclarations, immatriculation & pénalités·GOV.UK·il y a 4 jours
From 5 October 2026 HMRC may text about overdue Self Assessment (5–9 October) and VAT registration progress; neither genuine message asks for details or carries links.
Accises & taxes environnementales·GOV.UK·il y a 4 jours
Transitional stamps may now be obtained to 30 November 2026 and used on products packaged to 1 January 2027, but nothing released for UK consumption after 31 March 2027 may carry one.
Fiscalité des particuliers & dirigeants·Revenue Jersey·il y a 4 jours
Token contributions from a taxpayer's own children toward household bills are not taxable, and rent-a-room relief is now expressly confined to small-scale lettings.
Douanes & commerce extérieur·GOV.UK·il y a 7 jours
Co-located customs and excise storage without segregation is an exception for same-keeper premises with HMRC-satisfied controls; split keepers and temporary-storage goods must always segregate.
TVA / fiscalité indirecte·GOV.UK·il y a 7 jours
Personal-use goods may be zero-rated on direct export or indirect export via forwarder or parcel operator, but not on a customer-arranged indirect export in accompanied baggage.
Déclarations, immatriculation & pénalités·GOV.UK·il y a 7 jours·17 documents
New manual sets the £200m/£2bn scope, the three entry tests with £2m double-risk rule, the 12-month warning and 27-month notice ladder, reissue deadlines and public-naming sanction.
Douanes & commerce extérieur·GOV.UK·il y a 7 jours
Declarants see only items declared by them, with that EORI as declarant; third parties are barred from declarant-only reports, GB requests auto-include XI data, multi-EORI access consolidates via in-service grants.