Tax·GOV.UK·3 weeks ago
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.
Tax·GOV.UK·3 weeks 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.
Tax·GOV.UK·3 weeks ago
HMRC now qualifies the usual registration test and points advisers to allotment letters and retrospective court rectification when establishing when shares were issued.
Tax·GOV.UK·3 weeks 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.
Tax·GOV.UK·3 weeks 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.
Tax·GOV.UK·3 weeks 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.
Tax·GOV.UK·3 weeks ago
AAG4(SDLT) users must complete the interactive postal form in Adobe Reader; HMRC’s broader disclosure guide still refers to an electronic option.
Tax·GOV.UK·3 weeks 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.
Tax·Chartered Institute of Taxation·3 weeks 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.
Accounting & Reporting·GOV.UK·3 weeks 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DfE has withdrawn planned automation and cancelled the autumn 2026 land and buildings collection; the accounts return is due on 26 January 2027.
Tax·GOV.UK·3 weeks 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.
Public Sector & Economy·GOV.UK·4 weeks 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.
Tax·GOV.UK·4 weeks 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.
Tax·GOV.UK·4 weeks 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.
Tax·GOV.UK·4 weeks ago·7 documents
HMRC clarifies relevant-individual responsibilities and overseas evidence arrangements, and sets the first three registration windows to end on the 17th.
Payroll & Labour·GOV.UK·4 weeks 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.
Tax·GOV.UK·4 weeks ago
Transitional guidance covers joint ventures, post-sale support and investment structures, with protection for organisations relying on it in good faith.
Tax·GOV.UK·4 weeks 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.
Payroll & Labour·Revenue Jersey·4 weeks 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.