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£7,500 trigger mandatory GOV.UK publication with no appeal; the £7,500 minimum, including via special reduction, stays unpublished.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
Tax Filing, Registration & Penalties·GOV.UK·2 months ago
Itemised exclusions give way to principle-based bars — criminal investigation, lead cases, complaints, efficiency and litigation benefit — deciding which tax disputes enter ADR.
Industry: Across industries
Customs & Trade·GOV.UK·2 months ago
The Secretary of State rejected the TRA's recommendation for a definitive anti-subsidy duty on US-origin HVO biodiesel; HMRC import registration ceases the day after the notice.
Industry: Wholesale of solid, liquid and gaseous fuels and related products
Payroll Tax & Employer Contributions·GOV.UK·2 months ago
The rewritten guidance removes the ignore-the-Start-Notice exception: deduct from the next payday until HMRC says stop; the borrower pursues refunds via SLC.
Industry: Across industries
Payroll Tax & Employer Contributions·GOV.UK·2 months ago
CSLM20020 now routes post-year-end over-deduction cases to the Student Loans Company and lets employers correct via the final FPS while the year is still open.
Industry: Across industries
Corporate & Income Tax·GOV.UK·2 months ago
A new header on SAM100120 marks the old Self Assessment record-setup text historical: NRCL returns belong under CTM92840 since 6 April 2020.
Industry: Renting and operating of own or leased real estate
Customs & Trade·Chartered Institute of Taxation·2 months ago
CDS is down for all users 7 PM Sat 26 Sep to 8.30 AM Sun 27 Sep 2026 — longer than usual. Declarations queue until the end; GMR actions could be affected and export P2P must be secured before the outage.
Industry: Across industries
Customs & Trade·GOV.UK·2 months ago
Most licences run to September 2027; Albania ends in December 2026. The notice also gives a Serbia security rate that differs from the statutory licensing table.
Industry: Wholesale of food, beverages and tobacco
Customs & Trade·GOV.UK·2 months ago
The notice listed 14,492,500 kg for non-EU origins and 2,461,000 kg for the USA. Applications closed on 7 September; security release and transfer conditions remain relevant to licence holders.
Industry: Wholesale of meat and meat products
Customs & Trade·GOV.UK·2 months ago
Five quota orders expire on 31 December 2026; the others run to 30 June 2027. The September application window has closed, with origin, trade-history and certificate conditions still relevant to licence use.
Industry: Wholesale of food, beverages and tobacco
Customs & Trade·GOV.UK·2 months ago
Quota 05.4106 covers origins outside China and EU Member States. Applications closed at 5pm on 7 September; licences run from 1 October 2026 to 31 May 2027.
Industry: Wholesale of fruit and vegetables
Corporate & Income Tax·GOV.UK·2 months ago
Shipping costs cannot justify the overseas-conditions exception; a steady supply may matter where it makes overseas work necessary, with eligibility still depending on the wider facts.
Industry: Across industries
Tax Filing, Registration & Penalties·GOV.UK·2 months ago
A company must have stopped trading or suffered deductions after moving to gross payment status; current-year claims need all payment-and-deduction and bank statements received that year.
Industry: Construction
Tax Filing, Registration & Penalties·GOV.UK·2 months ago·2 documents
Officials must refer early settlements to TALA with the original offer and acceptance. Separate guidance still requires a varied offer letter when settlement figures are reopened for adjustment.
Industry: Across industries
Tax Filing, Registration & Penalties·GOV.UK·2 months ago
HMRC also requires original non-English documents with an English explanation and translation of relevant information when agents apply for an agent services account.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
International Tax / Double Tax Treaties·Case Law·2 months ago
The Upper Tribunal upheld approximately £5.4m of corporation tax under the immovable-property income provisions, despite the Isle of Man company having no UK permanent establishment.
Industry: Development of building projects