United Kingdom news

Tax·GOV.UK·2 months ago

Three more penalties classed as criminal for Article 6 procedure

Deliberate-withholding, offshore failure-to-correct and asset-based penalties join the list requiring the HRA message and CH300400+ procedure.

Industry: Across industries

Tax·GOV.UK·2 months ago

HMRC reworks pre-April 2026 file-access rule and firm-first direction

Pre-1 April 2026 records may be requested to test for sanctionable conduct, and firm/employee notices go to the firm first.

Industry: Accounting, bookkeeping and auditing activities; tax consultancy

Legal & Corporate·GOV.UK·2 months ago

CMA consults on final undertakings in Vandemoortele/Délifrance deal

The CMA proposes to accept final undertakings in the Vandemoortele/Délifrance inquiry; comments on the draft close at 5pm on 30 September 2026.

Industry: Manufacture of food products

Financial Sector & Markets·GOV.UK·2 months ago

Government lays final cryptoassets amendment regulations

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.

Industry: Financial and insurance activities

Legal & Corporate·GOV.UK·2 months ago

CMA refers Co-op/Southern Co-op merger to phase 2 absent undertakings

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 months ago

HMRC sets 20-year back stop for adviser file access notices

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.

Industry: Accounting, bookkeeping and auditing activities; tax consultancy

Tax·GOV.UK·2 months ago

HMRC makes conduct notices the mandatory step before adviser penalties

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.

Industry: Accounting, bookkeeping and auditing activities; tax consultancy

Tax·GOV.UK·2 months ago

Council-tax disregard rules added for Ukraine guests

HMRC's Homes for Ukraine page adds council-tax rules: guests are disregarded, but after moving to an extension visa the disregard depends on the host's thank you payment eligibility.

Tax·GOV.UK·2 months ago

HMRC widens adviser-sanctions wording to omissions and organisations

HMRC internal guidance now treats deliberate omissions as sanctionable conduct, investigates organisations as well as firms, and adds when a former or later adviser need not correct old returns.

Industry: Accounting, bookkeeping and auditing activities; tax consultancy

Legal & Corporate·GOV.UK·2 months ago

CMA invites views on OCS/Mitie merger by 29 September

The CMA seeks initial views on the OCS/Mitie deal by 29 September 2026; the formal phase 1 investigation has not yet launched.

Industry: Across industries

Legal & Corporate·GOV.UK·2 months ago

HMRC must name advisers fined over £7,500 for sanctionable conduct

Penalties above £7,500 trigger mandatory GOV.UK publication with no appeal; the £7,500 minimum, including via special reduction, stays unpublished.

Industry: Accounting, bookkeeping and auditing activities; tax consultancy

Payroll & Labour·Jersey Law·2 months ago·4 documents

Jersey switches housing and work control to status regime

From 14 September 2026 Jersey replaces registration cards with determined statuses, alongside new business and staffing licence rules and a fresh fee scale.

Industry: Across industries

Tax·Chartered Institute of Taxation·2 months ago

CIOT seeks law change on predevelopment costs after Orsted ruling

CIOT urges short-term legislation after the Supreme Court held pre-construction surveys fall outside the narrow "on the provision of plant" test in section 11(4).

Industry: Across industries

Tax·GOV.UK·2 months ago

HMRC narrows SDLT further-transaction exception to section 71A

The SDLT1/SD LT3/SDLT4 non-notification page now cites only section 71A(4) for exempt further transactions, dropping the spent Scottish section 72A(4) reference.

Industry: Financial service activities, except insurance and pension funding

Financial Sector & Markets·GOV.UK·2 months ago

UK varies Russia designation of Turkish electronics firm S-Mikron

The 11 September 2026 variation updates the RUS3060 entry for a Turkish electronics firm while the asset freeze, trust services and director disqualification sanctions continue to apply.

Industry: Financial and insurance activities

Legal & Corporate·GOV.UK·2 months ago

ADR ground rules add written disclosure duty before mediation

Applicants commit to full participation, both sides disclose all relevant facts in writing before mediation, and undisclosed facts are formally recorded.

Industry: Across industries

Tax·GOV.UK·2 months ago

HMRC rewrites ADR suitability test around value, not case type

Itemised exclusions give way to principle-based bars — criminal investigation, lead cases, complaints, efficiency and litigation benefit — deciding which tax disputes enter ADR.

Industry: Across industries

Public Sector & Economy·GOV.UK·2 months ago

EPR closed-loop column gets strict validation: blanks now fail

EPR registration guidance now requires explicit Yes/No in column CA for closed-loop reporting; blank cells and invalid values fail validation instead of defaulting to No.

Industry: Across industries

Payroll & Labour·GOV.UK·2 months ago

Revised RP14 declaration tightens insolvency claim duties

RPS has revised the RP14 declaration: office holders must confirm payroll checks, report changes via new RP14/RP14A filings and cooperate with compliance assessments; compliance expected from 18 May 2026.

Industry: Accounting, bookkeeping and auditing activities; tax consultancy