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  1. News
  2. /United Kingdom
  3. /Tax

United Kingdom Tax news

Friday, 18 September 2026

Regulatory changes detected daily from official sources across Europe. Create a free account to follow your jurisdictions and ask Taxxa what a change means in practice.

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All topicsTaxAccounting & ReportingAuditLegal & CorporatePayroll & LabourFinancial Sector & MarketsIT, Cybersecurity & DataPublic Sector & Economy

Corporate & Income Tax·GOV.UK·1 week ago

HMRC marks non-resident landlord record guidance historical

A new header on SAM100120 marks the old Self Assessment record-setup text historical: NRCL returns belong under CTM92840 since 6 April 2020.

Customs & Trade·Chartered Institute of Taxation·1 week ago

CDS unavailable 26–27 Sep 2026: plan declarations around longer outage

CDS is down for all users 7 PM Sat 26 Sep to 8.30 AM Sun 27 Sep 2026 — longer than usual. Declarations queue until the end; GMR actions could be affected and export P2P must be secured before the outage.

Customs & Trade·GOV.UK·3 weeks ago

October sugar quota licences expire earlier for Albanian imports

Most licences run to September 2027; Albania ends in December 2026. The notice also gives a Serbia security rate that differs from the statutory licensing table.

Customs & Trade·GOV.UK·3 weeks ago

Pigmeat quota licences run from October 2026 to June 2027

The notice listed 14,492,500 kg for non-EU origins and 2,461,000 kg for the USA. Applications closed on 7 September; security release and transfer conditions remain relevant to licence holders.

Customs & Trade·GOV.UK·3 weeks ago

October poultry quota licences have two different expiry dates

Five quota orders expire on 31 December 2026; the others run to 30 June 2027. The September application window has closed, with origin, trade-history and certificate conditions still relevant to licence use.

Customs & Trade·GOV.UK·3 weeks ago

Garlic quota notice sets 2,312 tonnes for October-to-May licences

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.

Corporate & Income Tax·GOV.UK·3 weeks ago

HMRC tightens its overseas R&D raw-materials example

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 Filing, Registration & Penalties·GOV.UK·3 weeks ago

HMRC specifies when companies can claim CIS refunds before year-end

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 Filing, Registration & Penalties·GOV.UK·3 weeks ago·2 documents

HMRC revises the procedure for settling instalment offers early

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 Filing, Registration & Penalties·GOV.UK·3 weeks 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.

International Tax / Double Tax Treaties·Case Law·3 weeks 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.

E-Invoicing & Digital Tax Reporting Mandates·GOV.UK·4 weeks 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.

Payroll Tax & Employer Contributions·GOV.UK·4 weeks 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.

Tax Filing, Registration & Penalties·GOV.UK·4 weeks 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.

Expenses & Benefits-in-Kind Tax Treatment·GOV.UK·4 weeks 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.

Capital Gains Tax·GOV.UK·4 weeks 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.

Capital Gains Tax·GOV.UK·4 weeks 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.

Tax Filing, Registration & Penalties·GOV.UK·4 weeks 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.

Customs & Trade·GOV.UK·4 weeks 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.

Capital Gains Tax·GOV.UK·4 weeks 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.

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Latest

  1. 1 week agoHMRC marks non-resident landlord record guidance historical
  2. 1 week agoCDS unavailable 26–27 Sep 2026: plan declarations around longer outage
  3. 3 weeks agoOctober sugar quota licences expire earlier for Albanian imports
  4. 3 weeks agoPigmeat quota licences run from October 2026 to June 2027
  5. 3 weeks agoOctober poultry quota licences have two different expiry dates