United Kingdom news

Tax·Revenue Jersey·4 weeks ago

Jersey invites joint-filing applications to 31 October; law says 30 September

Revenue Jersey's guidance invites eligible couples to elect for joint filing by 31 October 2026, but the statute requires receipt by 30 September in the year of assessment — treat the earlier date as operative.

Legal & Corporate·GOV.UK·4 weeks ago

RPA opens online route for insolvency notifications

New Defra online form lets practitioners notify the Rural Payments Agency of a customer's insolvency, MVL or strike-off; most notifications take about 10 minutes.

Industry: Agriculture, forestry and fishing

Financial Sector & Markets·GOV.UK·4 weeks ago·2 documents

OFSI permits wind-down of Zarubezhneft transactions until 21 November

General Licence INT/2026/11080040 lets a Person wind down or divest from transactions involving Zarubezhneft JSC and its subsidiaries until 23:59 on 21 November 2026, with six-year records.

Industry: Across industries

Legal & Corporate·GOV.UK·4 weeks ago

CMA may accept Brink’s undertakings to clear cash-machine deal

After finding a possible substantial lessening of competition, the CMA says there are reasonable grounds to think Brink’s undertakings might be accepted under the Enterprise Act 2002.

Tax·GOV.UK·4 weeks ago

Online goods declaration limit for cider rises to 110 litres

HMRC lifts the online-service upper thresholds for cider and both sparkling-cider bands from 20 to 110 litres, and drops the separate sparkling-wine row.

Tax·GOV.UK·4 weeks ago

Trustees acting as trustees need not register as tax advisers

New HMRC manual section says trustee tax work for the trust is not a separate advisory service — but external advisers to the trust still face registration.

Industry: Accounting, bookkeeping and auditing activities; tax consultancy

Tax·GOV.UK·4 weeks ago·2 documents

Wrong HMRC payment reference may fund a different tax bill

A wrong reference may see payment applied to another tax bill you owe; both guides now name the HMRC enquiries team to ask for it to be moved.

Industry: Financial and insurance activities

Tax·GOV.UK·4 weeks ago

Tell HMRC about changes to a Vaping Duty Stamps approval

Customs warehousekeepers and UK representatives can use the service to tell HMRC about changes to an existing Vaping Duty Stamps approval.

Industry: Warehousing and storage

Public Sector & Economy·GOV.UK·4 weeks ago

OZEV charging scheme submissions deadline moves to 12 October

Third parties commenting on OZEV's proposed EV charging scheme now have until 12 October 2026, with submissions to a new SAU email address.

Industry: Warehousing and support activities for transportation

Payroll & Labour·GOV.UK·4 weeks ago·2 documents

UK-India Article 12 deal shields posted staff to 52-week point

HMRC and India's EPFO will use Article 12 to preserve the pre-agreement NIC position to the 52-week point for staff already posted in the other country on 15 July 2026.

Industry: Across industries

Accounting & Reporting·GOV.UK·4 weeks ago

2025–26 academy trust accounts submission opens

The 2025 to 2026 academy trust accounts submission is open: upload audited statements by 31 December 2026, publish by 31 January 2027, file at Companies House by 31 May 2027.

Industry: Education · Legal and accounting activities

Legal & Corporate·GOV.UK·4 weeks ago

CMA launches phase 1 inquiry into Hutchinson Homes deal

The CMA has launched its phase 1 inquiry into Y3 Holdings' completed purchase of Hutchinson Homes, with the decision due by 3 December 2026; the invitation to comment is closed.

Legal & Corporate·GOV.UK·4 weeks ago

CMA serves pre-emptive action order on BT–TalkTalk deal

The CMA has served a Schedule 7 pre-emptive action order on BT's completed TalkTalk/PlatformX acquisition with a same-day derogation; representations close 9 October, report due 19 October.

Industry: Other telecommunications activities

Tax·GOV.UK·4 weeks ago

C945 ship-stores authority now covers vaping products

Vaping products shipped as duty-free stores on a ship now go on HMRC form C945 alongside alcohol and tobacco; applicants give the voyage and goods details the form lists.

Industry: Sea and coastal freight water transport

Tax·GOV.UK·4 weeks ago

HMRC rewrites Climate Change Levy returns guidance

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

Payroll & Labour·GOV.UK·4 weeks ago·4 documents

HMRC rewrites behind-camera self-employment roles list

HMRC has folded the Appendix 1 behind-camera roles into a rewritten ESM4120 and withdrawn ESM4118, changing the self-employment conditions for directors of photography, composers and several VFX and production roles.

Industry: Motion picture, video and television programme activities

Tax·GOV.UK·4 weeks ago

Duty-free train stores extended to vaping products

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

Tax·GOV.UK·4 weeks ago

Protected cell companies face per-cell UK property richness tests

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·GOV.UK·4 weeks ago·11 documents

HMRC doubles deliberate-defaulter publication threshold to £50,000

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