Accounting & Reporting·GOV.UK·1 day 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.
Tax·GOV.UK·1 day 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.
Legal & Corporate·GOV.UK·1 day 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.
Accounting & Reporting·GOV.UK·1 day 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.
Tax·GOV.UK·2 days ago
Payroll professionals join HMRC's 'is a tax adviser' list while insolvency practitioners and auditors join the 'typically will not be' list — shifting who the sanctionable-conduct regime catches.
Tax·GOV.UK·2 days ago
Traders under the Vaping Duty Stamps Scheme cannot be approved for fewer than 1,000 stamps per period — a floor now stated explicitly ahead of the 1 October 2026 start.
Tax·GOV.UK·2 days ago
New HMRC guidance defines the 'helping' element of disclosure quality — worth 40% — for cutting sanctionable-conduct penalties: early, active, end-to-end help quantifying client liabilities.
Tax·GOV.UK·2 days ago
HMRC's genuine-letter page lists a 14-28 September 2026 campaign asking recipients to check Retirement Annuity Relief claims and 2024-25 Retirement Annuity Contract contributions.
Tax·GOV.UK·2 days ago
Advisers facing a file access notice get a right to make representations before HMRC seeks tribunal approval, and Case A notices may identify clients by class, not only by name.
Tax·GOV.UK·2 days ago
No publication before a penalty is ‘final’; no first publication more than 12 months after the date it became ‘final’; one year maximum on display.
Public Sector & Economy·GOV.UK·2 days ago
A new London listing offers up to £20,000 at 50% match for technology adoption, workforce and leadership support via London & Partners.
Payroll & Labour·GOV.UK·2 days ago
The application window widens from 28 to 90 days for first and second UPE applications, with payments capped at 18 months from first UPE move.
Tax·GOV.UK·2 days ago
Deliberate-withholding, offshore failure-to-correct and asset-based penalties join the list requiring the HRA message and CH300400+ procedure.
Tax·GOV.UK·2 days ago
Pre-1 April 2026 records may be requested to test for sanctionable conduct, and firm/employee notices go to the firm first.
Legal & Corporate·GOV.UK·2 days ago
The CMA proposes to accept final undertakings in the Vandemoortele/Délifrance inquiry; comments on the draft close at 5pm on 30 September 2026.
Financial Sector & Markets·GOV.UK·2 days ago
The government laid the final Cryptoassets (Miscellaneous Amendments) Regulations on 15 September 2026, moving the stablecoin-certainty and competitiveness changes from draft to parliamentary scrutiny.
Legal & Corporate·GOV.UK·2 days ago
The CMA found the Co-op/Southern Co-op deal may substantially lessen competition and will send it to phase 2 unless the parties offer acceptable undertakings.
Tax·GOV.UK·2 days ago
HMRC cannot demand documents wholly predating the 20-year back stop day where they have no bearing on later tax periods; pre-April 2026 records may still be sought to test sanctionable conduct.
Tax·GOV.UK·2 days ago
HMRC will issue a conduct notice before any sanctionable-conduct penalty, give advisers a final chance to respond, and may pursue each adviser or the controlling firm.