Public Sector & Economy·GOV.UK·4 weeks ago
Farmers with 2 or more businesses may be treated as one for rural payments even if separate for tax; RPA may require the Separate Business Questionnaire (IACS26).
Industry: Crop and animal production, hunting and related service activities
Tax·GOV.UK·4 weeks ago
Declarants see only items declared by them, with that EORI as declarant; third parties are barred from declarant-only reports, GB requests auto-include XI data, multi-EORI access consolidates via in-service grants.
Industry: Other transportation support activities
Tax·GOV.UK·4 weeks ago·2 documents
Form W4 declares and pays Vaping Products Duty on warehouse releases per proprietor before release; W4D defers it instead — online service, post to BX9 1GL for W4D, or unconfirmed email.
Industry: Warehousing and storage
Tax·GOV.UK·4 weeks ago
HMRC will reject agent-services-account applications made without approved anti-money laundering supervision; acceptable evidence list widens and relevant-individual identification points to the MTAR manual.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·GOV.UK·4 weeks ago
Warehousekeepers storing others' duty-suspended goods should hold written agreements requiring ownership-change notice; HMRC sets four no-action conditions, plus share-sale record rules and a GB-EORI limit on W5D/W6D.
Industry: Warehousing and storage
Tax·Revenue Jersey·4 weeks ago
Revenue Jersey confirms the joint-filing election deadline has passed and the next election opens 1 August 2027; pre-deadline instructions and past helpdesk dates removed.
Tax·Case Law·4 weeks ago
The Upper Tribunal held the Salvation Army's meeting hall and prayer room were ancillary to office use and exempt, rejecting a generic-use test; rateable value £1.
Industry: Across industries
Payroll & Labour·Advisory, Conciliation and Arbitration Service·4 weeks ago·8 documents
From 30 October 2026, union equality reps get paid time-off, training and facilities rights, more roles gain facilities rights on request, and employers must show refused time off was unreasonable.
Industry: Across industries
Tax·GOV.UK·4 weeks ago
Welsh holiday-let owners short of 182 let nights can now average across nearby properties as well as across years, under revised business-rates guidance also clarifying 28-night stays and charity nights.
Industry: Holiday and other short-stay accommodation
Tax·Revenue Jersey·4 weeks ago
Submitted MCIT returns can be amended through the Pillar Two platform within five calendar years of the filing deadline; de minimis election changes face review, and wrong-period filings go to the Pillar Two team.
Industry: Across industries
Payroll & Labour·GOV.UK·4 weeks ago·2 documents
Guidance now gives six months from the decision letter for tribunal challenges over holiday, arrears and notice pay; redundancy-pay claims keep their own limit, under the wider move to six months from 1 October 2026.
Industry: Across industries
Payroll & Labour·Advisory, Conciliation and Arbitration Service·4 weeks ago
Acas now states SSP is payable only for full non-working days during a phased return, with a worked example, alongside pay rules for reduced hours and lighter workloads.
Industry: Across industries
Financial Sector & Markets·Jersey Law·4 weeks ago·2 documents
R&O.98/2026 narrows Jersey’s private-offer cap to 50 addressees in Jersey and R&O.99/2026 restates the prospectus-circulation prohibition, both in force 30 September 2026.
Industry: Financial and insurance activities
Financial Sector & Markets·GOV.UK·4 weeks ago
Anyone holding or controlling funds or economic resources of a designated person must file the 2026 frozen-asset report with OFSI by Monday 30 November 2026, covering holdings as at 30 September.
Industry: Across industries
Tax·GOV.UK·4 weeks ago
From 24 July 2026, lets in 5+ groups and lets sharing land with another business qualify on a forward 140-day test alone, without the 140/70-night history; forms go to a new HMRC email.
Industry: Holiday and other short-stay accommodation
Financial Sector & Markets·GOV.UK·4 weeks ago
The 29 September notice varies the KTJ entity entry (AQD0377, asset freeze and arms embargo); holders of its funds must freeze, not deal, and report to OFSI.
Industry: Across industries
Public Sector & Economy·GOV.UK·4 weeks ago·2 documents
The SAU's evaluation of Transport Scotland's compliance assessment is out, ahead of the advertised 5 October date; the £240m ScotZET scheme would fund consortia deploying zero-emission HGVs and charging infrastructure.
Industry: Freight transport by road
Tax·GOV.UK·4 weeks ago
The manual now caps the elected fixture amount at the sale price of the interest in land, replacing the old reference to the fixture's sale price or premium; the allowance-history ceiling is unchanged.
Industry: Across industries
Financial Sector & Markets·Jersey Law·4 weeks ago
R&O.97/2026, in force 29 September, adds Article 28A delegates to the Article 4 offence exemption and maps the Iran (Nuclear) aircraft and ship-detention provisions onto Jersey shipping law.
Industry: Air transport · Water transport