Tax·GOV.UK·3 weeks ago
Quota 05.4106 covers origins outside China and EU Member States. Applications closed at 5pm on 7 September; licences run from 1 October 2026 to 31 May 2027.
Tax·GOV.UK·3 weeks ago
Shipping costs cannot justify the overseas-conditions exception; a steady supply may matter where it makes overseas work necessary, with eligibility still depending on the wider facts.
Tax·GOV.UK·3 weeks ago
A company must have stopped trading or suffered deductions after moving to gross payment status; current-year claims need all payment-and-deduction and bank statements received that year.
Tax·GOV.UK·3 weeks ago·2 documents
Officials must refer early settlements to TALA with the original offer and acceptance. Separate guidance still requires a varied offer letter when settlement figures are reopened for adjustment.
Tax·GOV.UK·3 weeks ago
HMRC also requires original non-English documents with an English explanation and translation of relevant information when agents apply for an agent services account.
Payroll & Labour·Advisory, Conciliation and Arbitration Service·3 weeks ago·4 documents
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.
Tax·Case Law·3 weeks ago
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.
Payroll & Labour·Advisory, Conciliation and Arbitration Service·4 weeks ago
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.
Payroll & Labour·GOV.UK·4 weeks ago
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.
Tax·GOV.UK·4 weeks ago·6 documents
After sign-up, taxpayers must confirm their self-employment and property income details, add new sources and report those that have ceased.
Public Sector & Economy·GOV.UK·4 weeks ago
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.
Public Sector & Economy·GOV.UK·4 weeks ago
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·4 weeks ago
Continuous Market Engagement uses the first payment milestone; Strategic Partners use Active Site status, with supporting records retained for ten years.
Public Sector & Economy·GOV.UK·4 weeks ago
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.
Tax·GOV.UK·4 weeks ago
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.
Tax·GOV.UK·4 weeks ago
Named taxpayers and authorised agents must follow the correction notice’s instructions; supporting evidence is optional and HMRC usually replies within 30 calendar days.
Tax·GOV.UK·4 weeks ago
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.
Tax·GOV.UK·4 weeks ago
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.
Tax·GOV.UK·4 weeks ago
HMRC now qualifies the usual registration test and points advisers to allotment letters and retrospective court rectification when establishing when shares were issued.