Tax·GOV.UK·2 months 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·2 months 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·2 months 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·2 months 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·2 months 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·2 months 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·2 months 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·2 months 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·2 months 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·2 months 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·2 months 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·2 months 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.
Tax·GOV.UK·2 months 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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·GOV.UK·2 months 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.
Industry: Wholesale and retail trade; repair of motor vehicles and motorcycles
Tax·GOV.UK·2 months 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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·GOV.UK·2 months 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 months 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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·GOV.UK·2 months 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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Public Sector & Economy·GOV.UK·2 months ago
A new London listing offers up to £20,000 at 50% match for technology adoption, workforce and leadership support via London & Partners.