Tax Filing, Registration & Penalties·GOV.UK·3 days ago
Payroll professionals join HMRC's 'is a tax adviser' list while insolvency practitioners and auditors join the 'typically will not be' list — shifting who the sanctionable-conduct regime catches.
Excise & Environmental Taxes·GOV.UK·3 days ago
Traders under the Vaping Duty Stamps Scheme cannot be approved for fewer than 1,000 stamps per period — a floor now stated explicitly ahead of the 1 October 2026 start.
Tax Filing, Registration & Penalties·GOV.UK·3 days ago
New HMRC guidance defines the 'helping' element of disclosure quality — worth 40% — for cutting sanctionable-conduct penalties: early, active, end-to-end help quantifying client liabilities.
Personal & Owner Taxation·GOV.UK·3 days ago
HMRC's genuine-letter page lists a 14-28 September 2026 campaign asking recipients to check Retirement Annuity Relief claims and 2024-25 Retirement Annuity Contract contributions.
Tax Filing, Registration & Penalties·GOV.UK·3 days ago
Advisers facing a file access notice get a right to make representations before HMRC seeks tribunal approval, and Case A notices may identify clients by class, not only by name.
Tax Filing, Registration & Penalties·GOV.UK·3 days ago
No publication before a penalty is ‘final’; no first publication more than 12 months after the date it became ‘final’; one year maximum on display.
Tax Filing, Registration & Penalties·GOV.UK·3 days ago
Deliberate-withholding, offshore failure-to-correct and asset-based penalties join the list requiring the HRA message and CH300400+ procedure.
Tax Filing, Registration & Penalties·GOV.UK·3 days ago
Pre-1 April 2026 records may be requested to test for sanctionable conduct, and firm/employee notices go to the firm first.
Tax Filing, Registration & Penalties·GOV.UK·3 days ago
HMRC cannot demand documents wholly predating the 20-year back stop day where they have no bearing on later tax periods; pre-April 2026 records may still be sought to test sanctionable conduct.
Tax Filing, Registration & Penalties·GOV.UK·3 days ago
HMRC will issue a conduct notice before any sanctionable-conduct penalty, give advisers a final chance to respond, and may pursue each adviser or the controlling firm.
Real Estate & Property Tax·GOV.UK·3 days ago
HMRC's Homes for Ukraine page adds council-tax rules: guests are disregarded, but after moving to an extension visa the disregard depends on the host's thank you payment eligibility.
Tax Filing, Registration & Penalties·GOV.UK·3 days ago
HMRC internal guidance now treats deliberate omissions as sanctionable conduct, investigates organisations as well as firms, and adds when a former or later adviser need not correct old returns.
Tax Filing, Registration & Penalties·GOV.UK·3 days ago
Penalties above £7,500 trigger mandatory GOV.UK publication with no appeal; the £7,500 minimum, including via special reduction, stays unpublished.
Fixed Asset Depreciation — Tax Rules·Chartered Institute of Taxation·5 days ago
CIOT urges short-term legislation after the Supreme Court held pre-construction surveys fall outside the narrow "on the provision of plant" test in section 11(4).
Real Estate & Property Tax·GOV.UK·7 days ago
The SDLT1/SD LT3/SDLT4 non-notification page now cites only section 71A(4) for exempt further transactions, dropping the spent Scottish section 72A(4) reference.
Tax Filing, Registration & Penalties·GOV.UK·7 days ago
Itemised exclusions give way to principle-based bars — criminal investigation, lead cases, complaints, efficiency and litigation benefit — deciding which tax disputes enter ADR.
Customs & Trade·GOV.UK·1 week ago
The Secretary of State rejected the TRA's recommendation for a definitive anti-subsidy duty on US-origin HVO biodiesel; HMRC import registration ceases the day after the notice.
Payroll Tax & Employer Contributions·GOV.UK·1 week ago
The rewritten guidance removes the ignore-the-Start-Notice exception: deduct from the next payday until HMRC says stop; the borrower pursues refunds via SLC.
Payroll Tax & Employer Contributions·GOV.UK·1 week ago
CSLM20020 now routes post-year-end over-deduction cases to the Student Loans Company and lets employers correct via the final FPS while the year is still open.