United Kingdom news

Tax·GOV.UK·2 months ago

Overseas tax agents must explain AML exemptions in account applications

HMRC also requires original non-English documents with an English explanation and translation of relevant information when agents apply for an agent services account.

Industry: Accounting, bookkeeping and auditing activities; tax consultancy

Payroll & Labour·Advisory, Conciliation and Arbitration Service·2 months ago·4 documents

Acas sets 30 October start for stronger harassment duties

Acas says employers will face liability for harassment by customers and other third parties unless they take all reasonable preventive steps; the sexual-harassment duty will also strengthen.

Industry: Across industries

Tax·Case Law·2 months ago

Knights loses treaty claim over UK property development profits

The Upper Tribunal upheld approximately £5.4m of corporation tax under the immovable-property income provisions, despite the Isle of Man company having no UK permanent establishment.

Industry: Development of building projects

Payroll & Labour·Advisory, Conciliation and Arbitration Service·2 months ago

Tipping policies will require consultation and three-yearly review

Acas expects the new duties by the end of 2026. Employers must prepare to consult on policies and disclose anonymised feedback, with the review timetable counting from when a policy was first shared.

Industry: Across industries

Payroll & Labour·GOV.UK·2 months ago

HMRC directs pension members aged 16+ without NI numbers to apply

Relief-at-source administrators must keep using rest-of-UK residency status for members without a number; an unsuccessful match still calls for a check of the member’s details.

Industry: Insurance, reinsurance and pension funding, except compulsory social security

Tax·GOV.UK·2 months ago·6 documents

HMRC plans automatic MTD sign-up from September

After sign-up, taxpayers must confirm their self-employment and property income details, add new sources and report those that have ceased.

Industry: Across industries

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

Farmer Collaboration Fund bids close on 30 September

Delivery partners can seek £200,000–£1 million a year for up to three years to support farming groups in England. Individual farmers cannot apply directly.

Industry: Agriculture, forestry and fishing

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

UK population projection for 2049 falls to 72.4 million

GAD highlights lower migration and fertility assumptions for pension and fiscal work, while life expectancy remains broadly unchanged and the population continues to age.

Accounting & Reporting·GOV.UK·2 months ago

Homes England specifies recycled grant withdrawal points by funding route

Continuous Market Engagement uses the first payment milestone; Strategic Partners use Active Site status, with supporting records retained for ten years.

Industry: Renting and operating of own or leased real estate

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

Life sciences portfolio support requires a £250m investment commitment

Eligibility guidance requires investment over three years and at least one project starting within 12 months, alongside audited accounts, financial transparency and protection for public funds.

Industry: Scientific research and development · Manufacture of basic pharmaceutical products and pharmaceutical preparations

Tax·GOV.UK·2 months ago

HMRC clarifies UK agency liability where agency and client are overseas

Where both are non-UK resident, HMRC says the UK agency closest to the client shares liability with the umbrella company. The guidance previously referred to a different combination of parties.

Industry: Temporary employment agency activities

Tax·GOV.UK·2 months ago

HMRC limits online correction rejections to notices citing its form

Named taxpayers and authorised agents must follow the correction notice’s instructions; supporting evidence is optional and HMRC usually replies within 30 calendar days.

Industry: Across industries

Tax·GOV.UK·2 months ago

Petrol company cars over 2,000cc get a 27p September mileage rate

Larger diesel rates and the LPG rate above 2,000cc fall by 1p per mile from 1 September 2026; employers can continue using the previous rates for up to one month.

Industry: Across industries

Tax·GOV.UK·2 months ago

Incorporation relief claims must include business and share details

HMRC sets out written claim requirements for transfers from 6 April 2026, including the relief calculation and how to claim when a 60-day UK property return is needed.

Industry: Across industries

Tax·GOV.UK·2 months ago

Incorporation relief share-issue dates can precede registration

HMRC now qualifies the usual registration test and points advisers to allotment letters and retrospective court rectification when establishing when shares were issued.

Industry: Across industries

Tax·GOV.UK·2 months ago

HMRC directs ATED scheme-reference notifications to the postal form

AAG4(ATED) users are no longer offered an online form in HMRC’s form-specific instructions; advisers should distinguish this route from reporting on an ATED return.

Industry: Across industries

Tax·GOV.UK·2 months ago

UK extends Belarus and China tube duties to January 2031

Rates remain 38.1% for Belarus and 90.6% for China. Importers must check the goods description and additional codes under the notice effective from 21 August 2026.

Industry: Manufacture of tubes, pipes, hollow profiles and related fittings, of steel

Tax·GOV.UK·2 months ago

Incorporation relief can cover business activity below 20 hours a week

HMRC expressly tells staff to assess the facts and business indicators in lower-hours cases, keeping its existing approach for 20 hours or more.

Industry: Across industries

Tax·GOV.UK·2 months ago

HMRC directs SDLT scheme-reference notifications to the postal form

AAG4(SDLT) users must complete the interactive postal form in Adobe Reader; HMRC’s broader disclosure guide still refers to an electronic option.

Industry: Across industries