Tax·GOV.UK·2 months ago
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.
Industry: Across industries
Tax·GOV.UK·2 months ago
HMRC now qualifies the usual registration test and points advisers to allotment letters and retrospective court rectification when establishing when shares were issued.
Industry: Across industries
Tax·GOV.UK·2 months ago
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.
Industry: Across industries
Tax·GOV.UK·2 months ago
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.
Industry: Manufacture of tubes, pipes, hollow profiles and related fittings, of steel
Tax·GOV.UK·2 months ago
HMRC expressly tells staff to assess the facts and business indicators in lower-hours cases, keeping its existing approach for 20 hours or more.
Industry: Across industries
Tax·GOV.UK·2 months ago
AAG4(SDLT) users must complete the interactive postal form in Adobe Reader; HMRC’s broader disclosure guide still refers to an electronic option.
Industry: Across industries
Tax·GOV.UK·2 months ago
Scheme users are directed to complete AAG2 on screen, print it and post it; the wider DOTAS forms guide still lists an electronic route.
Industry: Across industries
Tax·Chartered Institute of Taxation·2 months ago
Automatic activation runs until 15 October, without an account-specific date; firms should update access-code settings and prepare staff before the window opens.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Accounting & Reporting·GOV.UK·2 months ago·2 documents
DfE has withdrawn planned automation and cancelled the autumn 2026 land and buildings collection; the accounts return is due on 26 January 2027.
Industry: Education
Tax·GOV.UK·2 months ago
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.
Industry: Across industries
Public Sector & Economy·GOV.UK·2 months ago
VED1 claimants should follow Rural Payments service help and contact RPA if needed, while continuing to supply a signed declaration for every farm visit.
Industry: Crop and animal production, hunting and related service activities
Tax·GOV.UK·2 months ago
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.
Industry: Across industries
Tax·GOV.UK·2 months ago
HMRC’s insolvency handbook sets out checks on suspended duties, import VAT and stored goods, and tells practitioners to arrange new duty-deferment payments.
Industry: Across industries
Tax·GOV.UK·2 months ago·7 documents
HMRC clarifies relevant-individual responsibilities and overseas evidence arrangements, and sets the first three registration windows to end on the 17th.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Payroll & Labour·GOV.UK·2 months ago
Administrators wanting an email reply must read HMRC’s email protocol and include the consent statement in every letter, or receive a postal response.
Industry: Insurance, reinsurance and pension funding, except compulsory social security
Tax·GOV.UK·2 months ago
Transitional guidance covers joint ventures, post-sale support and investment structures, with protection for organisations relying on it in good faith.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·GOV.UK·2 months ago
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.
Industry: Agriculture, forestry and fishing · Manufacture of food products
Payroll & Labour·Revenue Jersey·2 months ago
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.
Industry: Across industries
Public Sector & Economy·GOV.UK·2 months ago
Indicative District Valuer charges now run from £2,400 to £4,440 including VAT; advance payment remains non-refundable and does not guarantee a sale.
Industry: Buying and selling of own real estate