Payroll & Labour·GOV.UK·1 month ago
The specified form changes for stateless applicants and their partners or children; using the correct form is part of the settlement validity requirements.
Tax·GOV.UK·1 month ago
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
The specified-route list now names ECAA Settlement. Applicants must still meet the decision, time-limit and validity tests; review examines caseworking errors in the original application.
Payroll & Labour·GOV.UK·1 month ago
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
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
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.
Public Sector & Economy·GOV.UK·1 month ago
SAHP 2026–2036 payment flexibility requires a satisfactory guarantee dated before the first claim; eligible expenditure must already have been paid.
Tax·GOV.UK·1 month ago
Non-statutory clearance applicants risk closure if information arrives late; requests must identify genuine uncertainty, and the guidance drops referral to another officer.
Public Sector & Economy·GOV.UK·1 month ago
The 2026 handbook permits schemes without prior approval only where employee-default costs and liabilities are comprehensively mitigated; colleges must document those safeguards.
Tax·GOV.UK·1 month ago·7 documents
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.
Tax·GOV.UK·1 month ago·2 documents
HMRC lists SNIJIB and BATJIC among agreements with centrally negotiated tax procedures; tax-free lodging payments still depend on the employee meeting the certification conditions.
Tax·Case Law·1 month ago·2 documents
Lexgreen loses its appeal over a ten-year charge: a company’s existence can count as its “life” for secondary liability where trustees are outside the UK.
Tax·GOV.UK·1 month ago
Other first-contravention exceptions remain, including serious errors and failures to follow HMRC instructions or authorisation conditions.
Payroll & Labour·GOV.UK·1 month ago
Annex U keeps a £5,000 annual ceiling for each payment; the circular also sets out pay rates and revised eligibility for voluntary-retirement compensation.
Tax·GOV.UK·1 month ago
Subsequent intervals end on the de-grouping anniversary. Businesses must also agree how to measure taxable use when those intervals fall outside their normal tax year.
Tax·GOV.UK·1 month ago
When activity and payment fall in different periods, both trigger seller reporting; consideration belongs in the period when it is paid or credited.
Tax·GOV.UK·1 month ago
The revised guidance removes a blanket exclusion, but the Protocol limits UK-resident Saudi nationals to credit for Saudi income tax on their Saudi-source income.
Legal & Corporate·Case Law·1 month ago
Glint Pay may take its challenge to trial despite a valid loan default; the Court of Appeal also permits scrutiny of the lender’s purpose in requesting financial information.
Tax·GOV.UK·1 month ago
The guidance requires quantified arrears and sufficient conduct evidence before the one-year clock starts; advisers must also track the ordinary assessment limits.