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United Kingdom Tax news

Monday, 14 September 2026

Regulatory changes detected daily from official sources across Europe. Create a free account to follow your jurisdictions and ask Taxxa what a change means in practice.

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Latest

  1. 1 month agoUS cheese quota allocations are due by 31 October
  2. 1 month agoUnchecked tax advice fails reasonable-excuse defence
  3. 1 month agoScottish survivorship trust exclusion has an equal-ownership condition
  4. 1 month agoBank-backed ship leases fail the capital allowances risk test
  5. 1 month agoHMRC removes whole-pound rounding from two penalty calculations

Tax·GOV.UK·1 month ago

US cheese quota allocations are due by 31 October

RPA plans to issue 2027 export licences by 15 December. The application window closed on 10 September; licence rights cannot be transferred and holders must export to the USA.

Tax·Case Law·1 month ago

Unchecked tax advice fails reasonable-excuse defence

The Upper Tribunal dismissed the reasonable-excuse grounds but allowed the penalty-amount appeal because the First-tier Tribunal relied on an inapplicable statutory provision.

Tax·GOV.UK·1 month ago

Scottish survivorship trust exclusion has an equal-ownership condition

HMRC adds the Scottish survivorship exclusion and post-death examples: a trustee’s death must be the sole reason a co-ownership trust loses its earlier exclusion to qualify for the two-year relief.

Tax·Case Law·1 month ago

Bank-backed ship leases fail the capital allowances risk test

The Upper Tribunal dismissed FC Shipping and FB Shipping’s appeals: risk reduction is measured against the actual exposure without the relevant provisions, rather than an assumed 100% loss.

Tax·GOV.UK·1 month ago·2 documents

HMRC removes whole-pound rounding from two penalty calculations

The deletion affects 12-month late-filing penalties with disclosure and VAT and excise wrongdoing penalties; the calculation steps and disclosure ranges remain.

Tax·Case Law·1 month ago

Director’s loan write-off can trigger tax despite possible future recovery

The Upper Tribunal upheld the 2018/19 tax charge on Gary Quillan’s £382,456 balance, treating the liquidator’s final account as the operative write-off.

Tax·GOV.UK·1 month ago

Bingo Duty deregistration needs no action after final returns

Operators that filed all returns through 31 March 2026 need take no deregistration action; outstanding returns and duty for earlier periods still need to be settled.

Tax·GOV.UK·1 month ago·2 documents

HMRC directs customs discharge applicants to CDS forms

Authorised-use and inward-processing instructions retain different submission routes for full authorisations and authorisation by declaration after removing the legacy CHIEF routes.

Tax·GOV.UK·1 month ago

HMRC targets businesses with two or more missing VAT returns

HMRC will write to affected businesses from 10 August 2026 and may send texts or emails; recipients are directed to GOV.UK to check and submit outstanding returns.

Tax·GOV.UK·1 month ago

HMRC confirms one-row net-settlement reporting for all tax years

The August share-schemes bulletin also highlights SAYE restrictions on third-party arrangements and plans to replace separate EMI grant notifications from April 2027.

Tax·GOV.UK·1 month ago·2 documents

HMRC accepts ECO Pocket blinds may qualify as building materials

HMRC cites a tribunal finding that the electric pleated blinds were ordinarily incorporated into eco-homes and met the exception for certain electrical appliances.

Tax·GOV.UK·1 month ago

Vape-duty waiver debt test moves to the point of consideration

HMRC will assess outstanding debt when it considers a financial-guarantee waiver. A current time-to-pay agreement also disqualifies the trader.

Tax·GOV.UK·1 month ago

HMRC permits coastal fuel movements in duty suspension

UK-refined diesel, kerosene and petrol can move by oil product tanker to approved third-party coastal warehouses, with W8 documentation and receipt controls.

Tax·GOV.UK·1 month ago

UK safety and security AEO recognition extends to Australia

AEOS holders trading with Australia can benefit from mutual recognition; HMRC’s handbook makes consent to share information with partner authorities a condition of automatic recognition.

Tax·GOV.UK·1 month ago

HMRC raises VAT426 invoice submission threshold to £30,000

Insolvency office holders must send supporting invoices with claims of £30,000 or more, up from £20,000. All claim invoices must still be retained for possible verification.

Payroll & Labour·GOV.UK·1 month ago

HDFC Life Click 2 Retire is removed from HMRC’s ROPS notification list

HMRC’s 3 August 2026 changes record seven removals and 15 additions across Australia, India and Jersey. Listing remains no guarantee that a pension transfer is free of UK tax.

Tax·Case Law·1 month ago

Tribunal cancels Property118 incorporation scheme reference numbers

SIS and CAR failed the disputed DOTAS hallmarks, despite tax advantages being a main benefit; individual landlords’ tax liabilities remain separate.

Tax·GOV.UK·1 month ago·13 documents

CIR reporting-company appointments must be authorised for each period

Appointments and revocations no longer need notice to HMRC for periods ending from 31 March 2026; filing without prior appointment can attract a £1,000 penalty.

Tax·GOV.UK·1 month ago

HMRC sets 30-day limit for extra clearance information

Non-statutory clearance applicants risk closure if information arrives late; requests must identify genuine uncertainty, and the guidance drops referral to another officer.

Tax·GOV.UK·1 month ago·7 documents

HMRC limits April 2027 payrolling to vehicle and medical benefits

Most other benefits move to April 2028; loans and accommodation remain voluntary. HMRC also sets out FPS corrections and a 5 April 2027 deadline to register for voluntary payrolling.

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