Customs & Trade·GOV.UK·1 month ago
Garlic importers sourcing outside China and the EU face a 1 October to 5pm 7 October 2026 receipt window under Notice to Traders 71/26; application, documents and security must be correct at submission.
Industry: Wholesale of fruit and vegetables
Capital Gains Tax·GOV.UK·1 month ago
Expanded HMRC guidance sets out the three TCGA92/S29 value-shifting situations, deemed disposal at full arm’s-length value under TCGA92/S17, gift relief and the spouse exemption.
Industry: Across industries
Customs & Trade·GOV.UK·1 month ago
Pigmeat importers have 1 October to 5pm on 7 October 2026 to file quota licence applications under Notice to Traders 77/26; correctness at submission is the applicant's responsibility.
Industry: Wholesale of meat and meat products
Expenses & Benefits-in-Kind Tax Treatment·GOV.UK·1 month ago·2 documents
New HMRC service from November 2026 lets employers keep globally mobile staff on P11D/P11D(b); voluntary payrollers must settle Class 1A NICs in real time; FPS car fields gain fuel type.
Industry: Across industries
Customs & Trade·GOV.UK·1 month ago
The registration requirement for imports of creamy/white limestone from Portugal ends on 22 September 2026 after the Trade Remedies Authority terminated its anti-subsidy investigation.
Industry: Wholesale trade, except of motor vehicles and motorcycles
Real Estate & Property Tax·GOV.UK·1 month ago
VOA's cold-stores rating page raises maximum age-and-obsolescence allowances for categories 2-8 (1980s stores 25% to 35%, early-2000s stores 5% to 15%) and shifts three age bands.
Industry: Warehousing and storage
Tax Filing, Registration & Penalties·GOV.UK·1 month ago
HMRC's SDRT guide now warns a wrong off-market reference may see payment applied to another tax bill owed, with a move remedy via SDRT enquiries; off-market notices go to SDRT enquiries.
Industry: Financial and insurance activities
Excise & Environmental Taxes·GOV.UK·1 month ago
HMRC's Pay Landfill Tax guide now warns a wrong 15-character reference may see payment applied to a different tax bill owed; affected payers can ask Landfill Tax enquiries to move it.
Industry: Waste treatment and disposal
Excise & Environmental Taxes·GOV.UK·1 month ago
HMRC's Pay Climate Change Levy guidance now warns a wrong 13-digit reference may see payment applied to a different tax bill owed; affected payers can ask Climate Change Levy enquiries to move it.
Industry: Electricity, gas, steam and air conditioning supply
Excise & Environmental Taxes·GOV.UK·1 month ago
The producers page adds that records must be maintained and produced per Part 13 and kept and preserved for 6 years, with Excise Notice 206 as the further reference.
Industry: Manufacture of refined petroleum products
Excise & Environmental Taxes·GOV.UK·1 month ago
The deferment accounting period now runs midday on the 15th to midnight on the 14th, signing rules move to Excise Notice 179 paragraph 11.6, and the HO65 local-printing note is removed.
Industry: Wholesale of solid, liquid and gaseous fuels and related products
Excise & Environmental Taxes·GOV.UK·1 month ago
Security for oils duty deferment 'may be required' rather than 'must be provided', the stated £9.5m cap goes, and warehouse-keeper authority moves off the C1207 form.
Industry: Manufacture of refined petroleum products
Tax Filing, Registration & Penalties·GOV.UK·1 month ago
Unpaid Self Assessment tax can lead HMRC to apply for a director's bankruptcy — and an undischarged bankrupt commits an offence by acting as a director without the court's leave.
Real Estate & Property Tax·GOV.UK·1 month ago·2 documents
The repair practice note is split across new Parts 8A and 8B: economic repairs are assumed done, with modern-equivalent replacement allowed, while reconstructed buildings incapable of occupation leave the list.
Industry: Across industries
Capital Gains Tax·GOV.UK·1 month ago
Extel route and CG52050 cross-check deleted; any 1982 value not publicly available must now go to Shares and Assets Valuation, even for quoted holdings.
Industry: Across industries
Capital Gains Tax·GOV.UK·1 month ago
A sentence wrongly saying CT companies were unaffected is replaced with the December 2017 cut-off; the full rights-issue apportionment example and Extel cross-check are gone.
Industry: Across industries
Personal & Owner Taxation·GOV.UK·1 month ago
Overall £20,000 ISA limit stays and over-65s keep a £20,000 cash allowance; transfer curbs and a 22% charge on cash interest inside non-cash ISAs back the new cap.
Industry: Financial service activities, except insurance and pension funding
E-Invoicing & Digital Tax Reporting Mandates·GOV.UK·1 month ago
Student-loan borrowers filing under MTD get plan type and PAYE repayments pre-populated, but must verify the data before submitting as the software calculates the repayment due.
Global Minimum Tax & BEPS·GOV.UK·1 month ago
Agents acting for Pillar 2 clients must secure service access via the agent services account and digital handshake before choosing filing software.
Industry: Across industries