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
E-Invoicing & Digital Tax Reporting Mandates·GOV.UK·2 months ago·6 documents
After sign-up, taxpayers must confirm their self-employment and property income details, add new sources and report those that have ceased.
Industry: Across industries
Payroll Tax & Employer Contributions·GOV.UK·2 months ago
Where both are non-UK resident, HMRC says the UK agency closest to the client shares liability with the umbrella company. The guidance previously referred to a different combination of parties.
Industry: Temporary employment agency activities
Tax Filing, Registration & Penalties·GOV.UK·2 months ago
Named taxpayers and authorised agents must follow the correction notice’s instructions; supporting evidence is optional and HMRC usually replies within 30 calendar days.
Industry: Across industries
Expenses & Benefits-in-Kind Tax Treatment·GOV.UK·2 months ago
Larger diesel rates and the LPG rate above 2,000cc fall by 1p per mile from 1 September 2026; employers can continue using the previous rates for up to one month.
Industry: Across industries
Capital Gains Tax·GOV.UK·2 months ago
HMRC sets out written claim requirements for transfers from 6 April 2026, including the relief calculation and how to claim when a 60-day UK property return is needed.
Industry: Across industries
Capital Gains Tax·GOV.UK·2 months ago
HMRC now qualifies the usual registration test and points advisers to allotment letters and retrospective court rectification when establishing when shares were issued.
Industry: Across industries
Tax Filing, Registration & Penalties·GOV.UK·2 months ago
AAG4(ATED) users are no longer offered an online form in HMRC’s form-specific instructions; advisers should distinguish this route from reporting on an ATED return.
Industry: Across industries
Customs & Trade·GOV.UK·2 months ago
Rates remain 38.1% for Belarus and 90.6% for China. Importers must check the goods description and additional codes under the notice effective from 21 August 2026.
Industry: Manufacture of tubes, pipes, hollow profiles and related fittings, of steel
Capital Gains Tax·GOV.UK·2 months ago
HMRC expressly tells staff to assess the facts and business indicators in lower-hours cases, keeping its existing approach for 20 hours or more.
Industry: Across industries
Tax Filing, Registration & Penalties·GOV.UK·2 months ago
AAG4(SDLT) users must complete the interactive postal form in Adobe Reader; HMRC’s broader disclosure guide still refers to an electronic option.
Industry: Across industries
Tax Filing, Registration & Penalties·GOV.UK·2 months ago
Scheme users are directed to complete AAG2 on screen, print it and post it; the wider DOTAS forms guide still lists an electronic route.
Industry: Across industries
Tax Filing, Registration & Penalties·Chartered Institute of Taxation·2 months ago
Automatic activation runs until 15 October, without an account-specific date; firms should update access-code settings and prepare staff before the window opens.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax Filing, Registration & Penalties·GOV.UK·2 months ago
Users with no promoter, or a lawyer unable to notify fully, are directed to print and post AAG3; HMRC’s general forms guide still lists an electronic route.
Industry: Across industries
Capital Gains Tax·GOV.UK·2 months ago
A company migrating to the UK under section 184J can retain its shareholding history: market-value acquisition treatment does not trigger the deemed-disposal reset.
Industry: Across industries
Customs & Trade·GOV.UK·2 months ago
HMRC’s insolvency handbook sets out checks on suspended duties, import VAT and stored goods, and tells practitioners to arrange new duty-deferment payments.
Industry: Across industries
Tax Filing, Registration & Penalties·GOV.UK·2 months ago·7 documents
HMRC clarifies relevant-individual responsibilities and overseas evidence arrangements, and sets the first three registration windows to end on the 17th.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy