Tax·GOV.UK·1 month ago·3 documents
Excise warehousekeepers must request approval changes — now including person in charge, annexe warehouses, approved area and vaping stamp quantities — via the expanded online form instead of writing to HMRC.
Industry: Warehousing and storage
Tax·GOV.UK·1 month ago
After CDS Release 5.3, every BIRDS declaration must carry supervising office code GBBEL004 or it will be rejected; the 26-27 September downtime notice is cleared.
Industry: Other transportation support activities
Payroll & Labour·GOV.UK·1 month ago
HMRC manual: Employment Tribunal claims get usually six months where employment ended or the matter arose on/after 1 October 2026; three months usually continues for earlier dates.
Industry: Across industries
Tax·GOV.UK·1 month ago
HMRC signposts approved vaping products manufacturers to the change-of-approval form: changes reportable at once, some in advance and others within 14 days, ahead of the 1 October 2026 mandatory-approval date.
Industry: Manufacturing
Payroll & Labour·Jersey Law·1 month ago
From 2 October 2026, non-resident firms repairing or maintaining medical equipment for Jersey's health Minister are licence-exempt where Jersey work is 60 days or less in 12 months.
Industry: Repair of electronic and optical equipment
Accounting & Reporting·GOV.UK·1 month ago
Companies House confirms no transition period: accounts due after 1 April 2028, including revised accounts, must be filed by software; package accounts need ZIP-capable software.
Industry: Across industries
Tax·Gibraltar Income Tax Office·1 month ago·2 documents
Gibraltar publishes the IT1C 2026 return for the year to 30 June 2026: filing and payment by 30 November 2026, £50 late-filing penalty, 10% plus 20% late-payment surcharges.
Legal & Corporate·GOV.UK·1 month ago
The CMA found the Macquarie/Energy Assets deal may be expected to lessen competition and will refer it to phase 2 unless acceptable undertakings are offered; it separately cleared the energy-network comparison question.
Industry: Electricity, gas, steam and air conditioning supply
Tax·Case Law·1 month ago
Upper Tribunal holds free spins won from a free Mega Reel spin fall within the section 159A exclusion, wiping out £13.2 million of Remote Gaming Duty assessments against Jumpman Gaming.
Industry: Gambling and betting activities
Legal & Corporate·GOV.UK·1 month ago
OS CH01 filers must enter the physical UK location where the establishment carries on business, consistent with the address particular required by regulation 7.
Industry: Across industries
Tax·GOV.UK·1 month ago
CG12820 now provides that a small receipt against a pre-1965 asset is deducted in full from the rebased 1965 market value where that value covers it, and the paragraph 17 election binds future disposals.
Industry: Across industries
Payroll & Labour·Case Law·1 month ago
Employment Appeal Tribunal upholds a Morrisons worker's assignment to an outsourced recycling unit for TUPE purposes but remits disability claims after the tribunal disconnected cage-handling from the 'tipping' practice.
Industry: Across industries
Accounting & Reporting·GOV.UK·1 month ago
Companies House adds overseas company accounts to the iXBRL package-account types filable online in ZIP format, giving overseas filers an explicit software route.
Industry: Across industries
Legal & Corporate·GOV.UK·1 month ago
Companies House adds an overseas-companies route for authentication codes via Find and update company information, posted to the UK establishment address for package-accounts filing only.
Industry: Across industries
Tax·GOV.UK·1 month ago
EX75 drawback notifications gain a postal route and a photograph-or-scan email option, alongside a rewrite of the Northern Ireland to EU consignor guidance.
Industry: Across industries
Tax·GOV.UK·1 month ago
VATDREG10000 now distinguishes voluntary deregistration from the request date and compulsory deregistration backdated to cessation, with backdating barred while entitlement remains.
Industry: Across industries
Tax·GOV.UK·1 month ago
HMRC warns a mis-referenced SDLT payment may be allocated to a different tax bill owed, and payers can ask Stamp Duty Land Tax enquiries to move it.
Tax·Revenue Jersey·1 month ago
The excluded-transactions page now lists will-based transfers instead of estate wind-ups and limits the connected-party exclusion to connected companies.
Industry: Across industries
Payroll & Labour·GOV.UK·1 month ago
HMRC's recognised payroll software lists no longer include seven products — including IRIS Payroll Basics and Employment Hero Free Payroll — alongside cosmetic renames of remaining entries.
Industry: Across industries