Tax·GOV.UK·3 weeks ago
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.
Industry: Sea and coastal freight water transport
Tax·GOV.UK·3 weeks ago
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.
Industry: Electricity, gas, steam and air conditioning supply
Payroll & Labour·GOV.UK·3 weeks ago·4 documents
HMRC has folded the Appendix 1 behind-camera roles into a rewritten ESM4120 and withdrawn ESM4118, changing the self-employment conditions for directors of photography, composers and several VFX and production roles.
Industry: Motion picture, video and television programme activities
Tax·GOV.UK·3 weeks ago
Form C945T now covers vaping products alongside alcohol and tobacco, so rail operators load duty-free vape stores under the same train-stores authority.
Industry: Passenger rail transport, interurban
Tax·GOV.UK·3 weeks ago
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.
Industry: Across industries
Tax·GOV.UK·3 weeks ago·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.
Industry: Across industries
Legal & Corporate·Case Law·3 weeks ago
The High Court granted summary judgment winding up Koza Ltd at the suit of its 100% ordinary shareholder, holding the director's refusal to implement Article 4 wind-down resolutions left no workable alternative.
Industry: Across industries
Tax·Chartered Institute of Taxation·3 weeks ago
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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·GOV.UK·3 weeks ago
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.
Industry: Construction
Tax·Chartered Institute of Taxation·3 weeks ago
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.
Industry: Across industries
Public Sector & Economy·GOV.UK·3 weeks ago
Defra's proposed £401.2m grant to the Canal & River Trust faces Subsidy Advice Unit review, with third-party comments due by 19 October 2026.
Industry: Support activities for transportation
Tax·GOV.UK·3 weeks ago
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.
Industry: Across industries
Legal & Corporate·GOV.UK·3 weeks ago
A 5 October public interest intervention notice puts the BT acquisition of TalkTalk and PlatformX to a Secretary of State decision; comments close 9 October, CMA reports by 19 October.
Industry: Telecommunications
Tax·GOV.UK·3 weeks ago
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.
Industry: Across industries
Tax·GOV.UK·3 weeks ago
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.
Industry: Manufacture of tobacco products
Tax·Revenue Jersey·3 weeks ago
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.
Tax·GOV.UK·4 weeks ago
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.
Industry: Warehousing and storage
Tax·GOV.UK·4 weeks ago
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.
Industry: Across industries
Payroll & Labour·Jersey Law·4 weeks ago
Non-resident medical-equipment repair or maintenance for Jersey's health minister is licence-exempt if kept to 60 days or less in 12 months; the regulated-activity administration exemption also widens.
Industry: Repair of fabricated metal products, machinery and equipment · Financial and insurance activities