Excise & Environmental Taxes·GOV.UK·4 weeks ago
HMRC has rewritten the Climate Change Levy returns guide: quarterly filing with deadlines on the last working day of the following month, grouped corrections up to four tax years back, and a new pre-filing checklist.
Industry: Electricity, gas, steam and air conditioning supply
Excise & Environmental Taxes·GOV.UK·4 weeks ago
Form C945T now covers vaping products alongside alcohol and tobacco, so rail operators load duty-free vape stores under the same train-stores authority.
Industry: Passenger rail transport, interurban
Capital Gains Tax·GOV.UK·4 weeks ago
UK property-richness and substantial-indirect-interest tests now apply per cell for protected cell companies; pre-26 November 2025 disposals stay on the per-company test with a targeted anti-avoidance warning.
Industry: Across industries
Tax Filing, Registration & Penalties·GOV.UK·4 weeks ago·11 documents
HMRC's deliberate-defaulters guidance now requires qualifying potential lost revenue above £50,000 before details may be published; the main worked examples have been doubled to match.
Industry: Across industries
Tax Filing, Registration & Penalties·Chartered Institute of Taxation·4 weeks ago
HMRC has paused ARN checks on helplines until 17 November 2026; from 18 November every employee who contacts HMRC for clients needs access to the firm's 11-character reference.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Withholding Tax Rules·GOV.UK·4 weeks ago
CIS contractors whose reported deduction rates do not match subcontractors' verified rates may get an HMRC email or letter between 7 October and 7 November asking them to review and correct returns.
Industry: Construction
Corporate & Income Tax·Chartered Institute of Taxation·4 weeks ago
The CIOT has asked HMRC to clarify uncertainties from the July rewrite of BIM45700 on interest relief where proprietors withdraw capital, including how returns filed under the old guidance stand.
Industry: Across industries
Tax Filing, Registration & Penalties·GOV.UK·4 weeks ago
Inaccuracies in documents given to HMRC by large businesses under a Special Measures or Confirmation Notice count as failure to take reasonable care in two defined cases.
Industry: Across industries
Tax Filing, Registration & Penalties·GOV.UK·4 weeks ago
From 5 October 2026 HMRC may text about overdue Self Assessment (5–9 October) and VAT registration progress; neither genuine message asks for details or carries links.
Industry: Across industries
Excise & Environmental Taxes·GOV.UK·4 weeks ago
Transitional stamps may now be obtained to 30 November 2026 and used on products packaged to 1 January 2027, but nothing released for UK consumption after 31 March 2027 may carry one.
Industry: Manufacture of tobacco products
Personal & Owner Taxation·Revenue Jersey·4 weeks ago
Token contributions from a taxpayer's own children toward household bills are not taxable, and rent-a-room relief is now expressly confined to small-scale lettings.
Customs & Trade·GOV.UK·1 month ago
Co-located customs and excise storage without segregation is an exception for same-keeper premises with HMRC-satisfied controls; split keepers and temporary-storage goods must always segregate.
Industry: Warehousing and storage
VAT / GST / Indirect Tax·GOV.UK·1 month ago
Personal-use goods may be zero-rated on direct export or indirect export via forwarder or parcel operator, but not on a customer-arranged indirect export in accompanied baggage.
Industry: Across industries
Tax Filing, Registration & Penalties·GOV.UK·1 month ago·17 documents
New manual sets the £200m/£2bn scope, the three entry tests with £2m double-risk rule, the 12-month warning and 27-month notice ladder, reissue deadlines and public-naming sanction.
Industry: Across industries
Customs & Trade·GOV.UK·1 month ago
Declarants see only items declared by them, with that EORI as declarant; third parties are barred from declarant-only reports, GB requests auto-include XI data, multi-EORI access consolidates via in-service grants.
Industry: Other transportation support activities
Excise & Environmental Taxes·GOV.UK·1 month ago·2 documents
Form W4 declares and pays Vaping Products Duty on warehouse releases per proprietor before release; W4D defers it instead — online service, post to BX9 1GL for W4D, or unconfirmed email.
Industry: Warehousing and storage
Tax Filing, Registration & Penalties·GOV.UK·1 month ago
HMRC will reject agent-services-account applications made without approved anti-money laundering supervision; acceptable evidence list widens and relevant-individual identification points to the MTAR manual.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Excise & Environmental Taxes·GOV.UK·1 month ago
Warehousekeepers storing others' duty-suspended goods should hold written agreements requiring ownership-change notice; HMRC sets four no-action conditions, plus share-sale record rules and a GB-EORI limit on W5D/W6D.
Industry: Warehousing and storage
Personal & Owner Taxation·Revenue Jersey·1 month ago
Revenue Jersey confirms the joint-filing election deadline has passed and the next election opens 1 August 2027; pre-deadline instructions and past helpdesk dates removed.