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
Tax Filing, Registration & Penalties·GOV.UK·2 months ago
Transitional guidance covers joint ventures, post-sale support and investment structures, with protection for organisations relying on it in good faith.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Customs & Trade·GOV.UK·2 months ago
Uruguay’s annual quantity is 1,123,000 kg for one quota year; Chile’s rises to 561,000 kg, alongside new allocation figures across other agricultural quotas.
Industry: Agriculture, forestry and fishing · Manufacture of food products
Payroll Tax & Employer Contributions·Revenue Jersey·2 months ago
Employers can download current employee tax rates and contribution status from their latest return’s staff list; new starters must still provide their notices and registration cards.
Industry: Across industries
E-Invoicing & Digital Tax Reporting Mandates·GOV.UK·2 months ago
Applications depend on the taxpayer’s circumstances; authorised agents must apply individually, and HMRC still expects Self Assessment reporting where an exemption is granted.
Capital Gains Tax·Case Law·2 months ago
The tribunal treated short tenancies as integral to development preparations and weighed the ending of a legacy investment lease when assessing trading-company status.
Industry: Across industries
Personal & Owner Taxation·GOV.UK·2 months ago
The 17 August changes remove eight Australian schemes and add 12, alongside an Isle of Man addition; scheme administrators should check the list again before transferring.
Industry: Pension funding
Tax Incentives, Credits & Reliefs·GOV.UK·2 months ago
Companies must disclose the incorrect SME R&D claim through the disclosure service and send any RDEC claim for the same period to HMRC’s late-claims mailbox for consideration.
Industry: Across industries
VAT / GST / Indirect Tax·GOV.UK·2 months ago
A £1,000 payment inclusive of VAT is split into £833.33 fees and £166.67 VAT; the separate £1,000-plus-VAT example is unchanged.
Industry: Across industries
Tax Filing, Registration & Penalties·GOV.UK·2 months ago
ISA managers must file even when no tax is due; missing the annual return can stop interim repayments and trigger recovery of earlier payments.
Industry: Insurance, reinsurance and pension funding, except compulsory social security · Financial service activities, except insurance and pension funding
Tax Filing, Registration & Penalties·GOV.UK·2 months ago·11 documents
HMRC’s registration sanctions guidance covers £5,000 and £10,000 penalties, suspension, client notifications and ineligibility orders, with review and appeal safeguards.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Inheritance, Wealth & Gift Tax·Chartered Institute of Taxation·2 months ago
An educational letter targets agents who filed estates as excepted near nil-rate-band thresholds, with a focus on valuations and the different inheritance-tax allowances.
Personal & Owner Taxation·Revenue Jersey·3 months ago·2 documents
Revenue Jersey’s form authorises discussion of all personal income tax information until cancelled; court-appointed powers of attorney remain in place.
Global Minimum Tax & BEPS·GOV.UK·3 months ago·2 documents
Entity-level consolidation exclusions still apply, and an investment fund outside a group can count towards the ownership threshold for a qualifying service entity.
Industry: Trusts, funds and similar financial entities · Renting and operating of own or leased real estate
Real Estate & Property Tax·GOV.UK·3 months ago
New valuation guidance also requires evidence for end allowances, scrutiny of discounts carried forward from earlier lists and care over landlord contributions.
Industry: Sale of motor vehicles
Tax Courts & Tribunal Decisions·Case Law·3 months ago
The court recommends establishing the in-use deduction with the authority before starting work, even where a developer considers the zero-CIL notice exception applies.
Industry: Development of building projects
Customs & Trade·GOV.UK·3 months ago
RPA plans to issue 2027 export licences by 15 December. The application window closed on 10 September; licence rights cannot be transferred and holders must export to the USA.
Industry: Operation of dairies and cheese making
Tax Courts & Tribunal Decisions·Case Law·3 months ago
The Upper Tribunal dismissed the reasonable-excuse grounds but allowed the penalty-amount appeal because the First-tier Tribunal relied on an inapplicable statutory provision.
Industry: Across industries
Tax Filing, Registration & Penalties·GOV.UK·3 months ago
HMRC adds the Scottish survivorship exclusion and post-death examples: a trustee’s death must be the sole reason a co-ownership trust loses its earlier exclusion to qualify for the two-year relief.
Industry: Legal and accounting activities