Excise & Environmental Taxes·GOV.UK·1 day ago
Transitional stamps may now be obtained to 30 November 2026 and used on products packaged to 1 January 2027, but nothing released for UK consumption after 31 March 2027 may carry one.
Customs & Trade·GOV.UK·4 days ago
Co-located customs and excise storage without segregation is an exception for same-keeper premises with HMRC-satisfied controls; split keepers and temporary-storage goods must always segregate.
VAT / GST / Indirect Tax·GOV.UK·4 days ago
Personal-use goods may be zero-rated on direct export or indirect export via forwarder or parcel operator, but not on a customer-arranged indirect export in accompanied baggage.
Tax Filing, Registration & Penalties·GOV.UK·4 days ago·17 documents
New manual sets the £200m/£2bn scope, the three entry tests with £2m double-risk rule, the 12-month warning and 27-month notice ladder, reissue deadlines and public-naming sanction.
Customs & Trade·GOV.UK·4 days ago
Declarants see only items declared by them, with that EORI as declarant; third parties are barred from declarant-only reports, GB requests auto-include XI data, multi-EORI access consolidates via in-service grants.
Excise & Environmental Taxes·GOV.UK·4 days ago·2 documents
Form W4 declares and pays Vaping Products Duty on warehouse releases per proprietor before release; W4D defers it instead — online service, post to BX9 1GL for W4D, or unconfirmed email.
Tax Filing, Registration & Penalties·GOV.UK·4 days ago
HMRC will reject agent-services-account applications made without approved anti-money laundering supervision; acceptable evidence list widens and relevant-individual identification points to the MTAR manual.
Excise & Environmental Taxes·GOV.UK·4 days ago
Warehousekeepers storing others' duty-suspended goods should hold written agreements requiring ownership-change notice; HMRC sets four no-action conditions, plus share-sale record rules and a GB-EORI limit on W5D/W6D.
Personal & Owner Taxation·Revenue Jersey·5 days ago
Revenue Jersey confirms the joint-filing election deadline has passed and the next election opens 1 August 2027; pre-deadline instructions and past helpdesk dates removed.
Real Estate & Property Tax·Case Law·5 days ago
The Upper Tribunal held the Salvation Army's meeting hall and prayer room were ancillary to office use and exempt, rejecting a generic-use test; rateable value £1.
Real Estate & Property Tax·GOV.UK·6 days ago
Welsh holiday-let owners short of 182 let nights can now average across nearby properties as well as across years, under revised business-rates guidance also clarifying 28-night stays and charity nights.
Tax Filing, Registration & Penalties·Revenue Jersey·6 days ago
Submitted MCIT returns can be amended through the Pillar Two platform within five calendar years of the filing deadline; de minimis election changes face review, and wrong-period filings go to the Pillar Two team.
Real Estate & Property Tax·GOV.UK·1 week ago
From 24 July 2026, lets in 5+ groups and lets sharing land with another business qualify on a forward 140-day test alone, without the 140/70-night history; forms go to a new HMRC email.
Fixed Asset Depreciation — Tax Rules·GOV.UK·1 week ago
The manual now caps the elected fixture amount at the sale price of the interest in land, replacing the old reference to the fixture's sale price or premium; the allowance-history ceiling is unchanged.
Expenses & Benefits-in-Kind Tax Treatment·Case Law·1 week ago
UT upholds FTT: mandatory Heathrow hotel nights between back-to-back flights are deductible travel expenses under ITEPA s.337; outcome determines ~£5.78m of tax/NICs for 2016-2020.
Excise & Environmental Taxes·GOV.UK·1 week 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.
Customs & Trade·GOV.UK·1 week 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.
Excise & Environmental Taxes·GOV.UK·1 week 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.
Tax Filing, Registration & Penalties·Gibraltar Income Tax Office·2 weeks 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.