Customs & Trade·GOV.UK·2 days ago·3 documents
Garlic (China and other origins) and rice quota-licence applications must be received from 1 November to 5pm on 6 November 2026 under SI 2020/1432, with security and documents correct at submission.
Industry: Wholesale of fruit and vegetables · Wholesale of other food, including fish, crustaceans and molluscs
International Tax / Double Tax Treaties·GOV.UK·2 days ago
Send INTM164440 underlying-tax rate requests to the Base Protection Policy Team in BAI with computations, shareholding and accounts, and stop officer correspondence on the calculation.
Industry: Legal and accounting activities · Financial service activities, except insurance and pension funding
Customs & Trade·GOV.UK·3 days ago
Extra transit premises now need the correct authorisation type, a 20-per-form limit and a reply-to-email confirmation, with consignor sites live in 3 days and ACTS sites taking weeks.
Industry: Across industries
Customs & Trade·Legislation gov·4 days ago
Draft Order lifts the section 26(5) ceiling from £2,500 to £10,000 from 15 December 2026; further regulations must still raise individual rule penalties.
Industry: Across industries
VAT / GST / Indirect Tax·GOV.UK·6 days ago·2 documents
Office holders must account for VAT via the online form with prescribed deregistration answers and upload; trustees must tell the Enforcement and Insolvency Service.
Industry: Across industries
Tax Filing, Registration & Penalties·GOV.UK·1 week ago·3 documents
Privilege still blocks HMRC compulsion, but new declaration routes let lawyers prove they are not enablers and resist public naming without disclosing privileged advice.
Industry: Legal activities
Personal & Owner Taxation·Revenue Jersey·1 week ago
Independent taxation reaches non-residents in 2026: each spouse with Jersey income files a separate return, and liability is confirmed as Jersey income only at 20%.
Tax Filing, Registration & Penalties·GOV.UK·1 week ago
Ceasing the scheme is not enough: file every outstanding ERS return, nil returns included, by 6 July after the tax year or face an automatic £100 penalty and escalating charges.
Industry: Across industries
Excise & Environmental Taxes·GOV.UK·1 week ago
Importation-point and customs-warehouse movements to excise warehouses join the permitted list, with consignor approval sometimes needed and guarantees only where required.
Industry: Warehousing and storage · Other manufacturing
Customs & Trade·GOV.UK·1 week ago·2 documents
New movements already go through the new TSS; in-progress old-service declarations can run to completion and the old portal stays open until 30 November.
Industry: Across industries
Tax Filing, Registration & Penalties·GOV.UK·1 week ago
Settlement and formal-proceeding objections go through a local referral titled Contract Settlement to the Interest Review Unit; ongoing-enquiry cases get no-appeal advice and Payments on Account.
Industry: Across industries
VAT / GST / Indirect Tax·GOV.UK·1 week ago
Airfreight rises to 55p per kilo (£135 minimum); groupage rises to £125 plus £110 (£235 floor); full loads rise to £760 per consignment.
Industry: Across industries
Excise & Environmental Taxes·GOV.UK·1 week ago
Notice 196 splits loss reporting into immediate email for exceptional losses and W1 for normal operational losses; duty excuse is now routine operations.
Industry: Warehousing and storage
Real Estate & Property Tax·GOV.UK·1 week ago
Where all users are disabled and use fits paragraph 16(1)(a)-(d), exemption can follow; pre-2015/2016 referral rule and strict spatial wording go.
Industry: Across industries
Expenses & Benefits-in-Kind Tax Treatment·GOV.UK·1 week ago
HMRC treats ill-health as including mental-health support and adds non-medical menopause support to the exempt welfare-counselling subjects for EAPs.
Industry: Across industries
Corporate & Income Tax·Case Law·1 week ago
ScottishPower consumer redress agreed with Ofgem counts as penalties under CTA 2009 s.54 and is not deductible, reversing the Court of Appeal.
Industry: Across industries
Tax Filing, Registration & Penalties·Revenue Jersey·1 week ago
Businesses appealing a GST decision must still pay any GST they do not dispute on time; Revenue Jersey guidance now puts the late-payment surcharge at 10%.
Industry: Across industries
Capital Gains Tax·Case Law·2 weeks ago
Capitalising a £2.2m irrecoverable loan into worthless shares extinguished the debt, so no section 253 TCGA loss relief was available even though the lender got nothing of value.
Industry: Across industries
Tax Filing, Registration & Penalties·GOV.UK·2 weeks ago·2 documents
HMRC's 2026 reportable-jurisdictions list adds Austria, Costa Rica, Finland, Hungary and Malta for platform-operator reporting; Malta's financial-account-identifier requirement is still to be confirmed.
Industry: Other information service activities n.e.c.