Tax·GOV.UK·1 month ago
HMRC's Pay Climate Change Levy guidance now warns a wrong 13-digit reference may see payment applied to a different tax bill owed; affected payers can ask Climate Change Levy enquiries to move it.
Industry: Electricity, gas, steam and air conditioning supply
Tax·GOV.UK·1 month ago
The producers page adds that records must be maintained and produced per Part 13 and kept and preserved for 6 years, with Excise Notice 206 as the further reference.
Industry: Manufacture of refined petroleum products
Legal & Corporate·GOV.UK·1 month ago
A prohibited name now includes any similar name suggesting association, the business-sale exception extends to administrators and CVA supervisors, and the 12-month prior-use rule is explicit.
Industry: Across industries
Tax·GOV.UK·1 month ago
The deferment accounting period now runs midday on the 15th to midnight on the 14th, signing rules move to Excise Notice 179 paragraph 11.6, and the HO65 local-printing note is removed.
Industry: Wholesale of solid, liquid and gaseous fuels and related products
Tax·GOV.UK·1 month ago
Security for oils duty deferment 'may be required' rather than 'must be provided', the stated £9.5m cap goes, and warehouse-keeper authority moves off the C1207 form.
Industry: Manufacture of refined petroleum products
Tax·GOV.UK·1 month ago
Unpaid Self Assessment tax can lead HMRC to apply for a director's bankruptcy — and an undischarged bankrupt commits an offence by acting as a director without the court's leave.
Tax·GOV.UK·1 month ago·2 documents
The repair practice note is split across new Parts 8A and 8B: economic repairs are assumed done, with modern-equivalent replacement allowed, while reconstructed buildings incapable of occupation leave the list.
Industry: Across industries
Tax·GOV.UK·1 month ago
Extel route and CG52050 cross-check deleted; any 1982 value not publicly available must now go to Shares and Assets Valuation, even for quoted holdings.
Industry: Across industries
Tax·GOV.UK·1 month ago
A sentence wrongly saying CT companies were unaffected is replaced with the December 2017 cut-off; the full rights-issue apportionment example and Extel cross-check are gone.
Industry: Across industries
Tax·GOV.UK·1 month ago
Overall £20,000 ISA limit stays and over-65s keep a £20,000 cash allowance; transfer curbs and a 22% charge on cash interest inside non-cash ISAs back the new cap.
Industry: Financial service activities, except insurance and pension funding
Tax·GOV.UK·1 month ago
Student-loan borrowers filing under MTD get plan type and PAYE repayments pre-populated, but must verify the data before submitting as the software calculates the repayment due.
Tax·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
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.
Tax·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.
Legal & Corporate·GOV.UK·1 month ago
Overseas companies with a UK establishment must send paper form AA01 by post to the correct Companies House office; the notice procedure carries statutory timing, five-year and 18-month limits.
Industry: Across industries
Accounting & Reporting·GOV.UK·1 month ago
The charity-accounts landing page now covers financial periods starting on or after 1 January 2026, sending trusts, companies and CIOs to type-specific guidance, with SORP 2026 for accruals accounts.
Industry: Across industries
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
Legal & Corporate·GOV.UK·1 month ago
The CMA formally opened its phase 1 merger inquiry on 16 September 2026, closing the comment stage and starting the statutory clock toward an 11 November decision.
Industry: Across industries
Accounting & Reporting·GOV.UK·1 month ago·3 documents
Annual-return, CC31 and CC32 pages point to new DCMS thresholds for years ending on or after 30 September 2026: examination £40k, qualified examiner £500k, audit £1.5m income / £5m assets.
Industry: Activities of other membership organisations n.e.c.