United Kingdom news

Tax·Chartered Institute of Taxation·4 weeks ago

HMRC pauses agent number checks until 17 November

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

Tax·GOV.UK·4 weeks ago

HMRC to press CIS contractors on wrong deduction rates from 7 October

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

Tax·Chartered Institute of Taxation·4 weeks ago

CIOT presses HMRC on BIM45700 interest-relief uncertainties

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

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

£401m Canal & River Trust grant faces subsidy review, comments by 19 Oct

Defra's proposed £401.2m grant to the Canal & River Trust faces Subsidy Advice Unit review, with third-party comments due by 19 October 2026.

Industry: Support activities for transportation

Tax·GOV.UK·4 weeks ago

Special Measures businesses face deemed carelessness penalties on errors

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

Legal & Corporate·GOV.UK·4 weeks ago

BT–TalkTalk deal faces public interest review, report by 19 Oct

A 5 October public interest intervention notice puts the BT acquisition of TalkTalk and PlatformX to a Secretary of State decision; comments close 9 October, CMA reports by 19 October.

Industry: Telecommunications

Tax·GOV.UK·4 weeks ago

HMRC adds two genuine text campaigns from 5 October

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

Tax·GOV.UK·4 weeks ago

Vaping transitional duty stamps extended to 30 November 2026

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

Tax·Revenue Jersey·4 weeks ago

Jersey carves token children's payments out of room-letting tax

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.

Tax·GOV.UK·1 month ago

Dual customs-excise warehouses need segregation by default

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

Tax·GOV.UK·1 month ago

Personal-use exports zero-rate via forwarder, not own baggage

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

Payroll & Labour·Jersey Law·1 month ago

Jersey exempts short medical-equipment repair visits

Non-resident medical-equipment repair or maintenance for Jersey's health minister is licence-exempt if kept to 60 days or less in 12 months; the regulated-activity administration exemption also widens.

Industry: Repair of fabricated metal products, machinery and equipment · Financial and insurance activities

Tax·GOV.UK·1 month ago·17 documents

HMRC maps Special Measures path for unco-operative giants

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

Public Sector & Economy·GOV.UK·1 month ago

RPA may treat multiple farming businesses as one

Farmers with 2 or more businesses may be treated as one for rural payments even if separate for tax; RPA may require the Separate Business Questionnaire (IACS26).

Industry: Crop and animal production, hunting and related service activities

Tax·GOV.UK·1 month ago

Customs agents limited to own-declared items in HMRC reports

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

Tax·GOV.UK·1 month ago·2 documents

Vaping duty warehouse forms W4 and W4D published

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·GOV.UK·1 month ago

Tax advisers must hold AML supervision before registering

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

Tax·GOV.UK·1 month ago

Excise warehouses need written deals with third-party goods owners

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

Tax·Revenue Jersey·1 month ago

Jersey joint-filing election closed; next window opens 1 August 2027

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.