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
Capital Gains Tax·GOV.UK·1 month ago·4 documents
HMRC's legatee pages now treat liability-funding transfers as sales per Passant v Jackson, allow transfer-expense deductions, and settle trustee, remainderman and donatio mortis causa status.
Excise & Environmental Taxes·GOV.UK·1 month ago
HMRC adds a stamp-free exception for vaping products moved to Continental Shelf oil/gas installations or loaded onto support vessels on eligible voyages.
Real Estate & Property Tax·GOV.UK·1 month ago
The Rating Manual swaps 2017 certification for the 2026 transitional-relief scheme, adding improvement-relief amounts to the 2026 certificates and a 31 March 2027 split/merger list window.
Industry: Across industries
Tax Filing, Registration & Penalties·GOV.UK·1 month ago
Payroll professionals join HMRC's 'is a tax adviser' list while insolvency practitioners and auditors join the 'typically will not be' list — shifting who the sanctionable-conduct regime catches.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Excise & Environmental Taxes·GOV.UK·1 month ago
Traders under the Vaping Duty Stamps Scheme cannot be approved for fewer than 1,000 stamps per period — a floor now stated explicitly ahead of the 1 October 2026 start.
Industry: Wholesale and retail trade; repair of motor vehicles and motorcycles
Tax Filing, Registration & Penalties·GOV.UK·1 month ago
New HMRC guidance defines the 'helping' element of disclosure quality — worth 40% — for cutting sanctionable-conduct penalties: early, active, end-to-end help quantifying client liabilities.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Personal & Owner Taxation·GOV.UK·1 month ago
HMRC's genuine-letter page lists a 14-28 September 2026 campaign asking recipients to check Retirement Annuity Relief claims and 2024-25 Retirement Annuity Contract contributions.
Tax Filing, Registration & Penalties·GOV.UK·1 month ago
Advisers facing a file access notice get a right to make representations before HMRC seeks tribunal approval, and Case A notices may identify clients by class, not only by name.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax Filing, Registration & Penalties·GOV.UK·1 month ago
No publication before a penalty is ‘final’; no first publication more than 12 months after the date it became ‘final’; one year maximum on display.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax Filing, Registration & Penalties·GOV.UK·1 month ago
Deliberate-withholding, offshore failure-to-correct and asset-based penalties join the list requiring the HRA message and CH300400+ procedure.
Industry: Across industries
Tax Filing, Registration & Penalties·GOV.UK·1 month ago
Pre-1 April 2026 records may be requested to test for sanctionable conduct, and firm/employee notices go to the firm first.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax Filing, Registration & Penalties·GOV.UK·1 month ago
HMRC cannot demand documents wholly predating the 20-year back stop day where they have no bearing on later tax periods; pre-April 2026 records may still be sought to test sanctionable conduct.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax Filing, Registration & Penalties·GOV.UK·1 month ago
HMRC will issue a conduct notice before any sanctionable-conduct penalty, give advisers a final chance to respond, and may pursue each adviser or the controlling firm.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Real Estate & Property Tax·GOV.UK·1 month ago
HMRC's Homes for Ukraine page adds council-tax rules: guests are disregarded, but after moving to an extension visa the disregard depends on the host's thank you payment eligibility.
Tax Filing, Registration & Penalties·GOV.UK·1 month ago
HMRC internal guidance now treats deliberate omissions as sanctionable conduct, investigates organisations as well as firms, and adds when a former or later adviser need not correct old returns.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax Filing, Registration & Penalties·GOV.UK·1 month ago
Penalties above £7,500 trigger mandatory GOV.UK publication with no appeal; the £7,500 minimum, including via special reduction, stays unpublished.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Fixed Asset Depreciation — Tax Rules·Chartered Institute of Taxation·2 months ago
CIOT urges short-term legislation after the Supreme Court held pre-construction surveys fall outside the narrow "on the provision of plant" test in section 11(4).
Industry: Across industries
Real Estate & Property Tax·GOV.UK·2 months ago
The SDLT1/SD LT3/SDLT4 non-notification page now cites only section 71A(4) for exempt further transactions, dropping the spent Scottish section 72A(4) reference.
Industry: Financial service activities, except insurance and pension funding