Tax·GOV.UK·4 weeks ago
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.
Tax·GOV.UK·4 weeks ago
HMRC expressly tells staff to assess the facts and business indicators in lower-hours cases, keeping its existing approach for 20 hours or more.
Tax·GOV.UK·4 weeks ago
AAG4(SDLT) users must complete the interactive postal form in Adobe Reader; HMRC’s broader disclosure guide still refers to an electronic option.
Tax·GOV.UK·4 weeks ago
Scheme users are directed to complete AAG2 on screen, print it and post it; the wider DOTAS forms guide still lists an electronic route.
Tax·Chartered Institute of Taxation·4 weeks ago
Automatic activation runs until 15 October, without an account-specific date; firms should update access-code settings and prepare staff before the window opens.
Accounting & Reporting·GOV.UK·4 weeks ago·2 documents
DfE has withdrawn planned automation and cancelled the autumn 2026 land and buildings collection; the accounts return is due on 26 January 2027.
Tax·GOV.UK·4 weeks ago
Users with no promoter, or a lawyer unable to notify fully, are directed to print and post AAG3; HMRC’s general forms guide still lists an electronic route.
Public Sector & Economy·GOV.UK·4 weeks ago
VED1 claimants should follow Rural Payments service help and contact RPA if needed, while continuing to supply a signed declaration for every farm visit.
Tax·GOV.UK·4 weeks ago
A company migrating to the UK under section 184J can retain its shareholding history: market-value acquisition treatment does not trigger the deemed-disposal reset.
Tax·GOV.UK·1 month ago
HMRC’s insolvency handbook sets out checks on suspended duties, import VAT and stored goods, and tells practitioners to arrange new duty-deferment payments.
Tax·GOV.UK·1 month ago·7 documents
HMRC clarifies relevant-individual responsibilities and overseas evidence arrangements, and sets the first three registration windows to end on the 17th.
Payroll & Labour·GOV.UK·1 month ago
Administrators wanting an email reply must read HMRC’s email protocol and include the consent statement in every letter, or receive a postal response.
Tax·GOV.UK·1 month ago
Transitional guidance covers joint ventures, post-sale support and investment structures, with protection for organisations relying on it in good faith.
Tax·GOV.UK·1 month ago
Uruguay’s annual quantity is 1,123,000 kg for one quota year; Chile’s rises to 561,000 kg, alongside new allocation figures across other agricultural quotas.
Payroll & Labour·Revenue Jersey·1 month ago
Employers can download current employee tax rates and contribution status from their latest return’s staff list; new starters must still provide their notices and registration cards.
Public Sector & Economy·GOV.UK·1 month ago
Indicative District Valuer charges now run from £2,400 to £4,440 including VAT; advance payment remains non-refundable and does not guarantee a sale.
Tax·GOV.UK·1 month ago
Applications depend on the taxpayer’s circumstances; authorised agents must apply individually, and HMRC still expects Self Assessment reporting where an exemption is granted.
Tax·Case Law·1 month ago
The tribunal treated short tenancies as integral to development preparations and weighed the ending of a legacy investment lease when assessing trading-company status.
Tax·GOV.UK·1 month ago
The 17 August changes remove eight Australian schemes and add 12, alongside an Isle of Man addition; scheme administrators should check the list again before transferring.