Tax·United Kingdom·GOV.UK·4 weeks ago
Where both are non-UK resident, HMRC says the UK agency closest to the client shares liability with the umbrella company. The guidance previously referred to a different combination of parties.
Tax·United Kingdom·GOV.UK·4 weeks ago
Named taxpayers and authorised agents must follow the correction notice’s instructions; supporting evidence is optional and HMRC usually replies within 30 calendar days.
Payroll & Labour·Norway·NAV.no·4 weeks ago
The exception concerns the sick note. NAV still states a separate main rule for applications and income reports.
Tax·United Kingdom·GOV.UK·4 weeks ago
Larger diesel rates and the LPG rate above 2,000cc fall by 1p per mile from 1 September 2026; employers can continue using the previous rates for up to one month.
Tax·United Kingdom·GOV.UK·4 weeks ago
HMRC sets out written claim requirements for transfers from 6 April 2026, including the relief calculation and how to claim when a 60-day UK property return is needed.
Tax·United Kingdom·GOV.UK·4 weeks ago
HMRC now qualifies the usual registration test and points advisers to allotment letters and retrospective court rectification when establishing when shares were issued.
Payroll & Labour·Finland·Finlex·4 weeks ago
The Labour Court upheld level-2 grading from 1 May 2020 for four social workers whose duties had remained unchanged; it left monetary claims and costs for later determination.
Tax·United Kingdom·GOV.UK·4 weeks ago
AAG4(ATED) users are no longer offered an online form in HMRC’s form-specific instructions; advisers should distinguish this route from reporting on an ATED return.
Tax·United Kingdom·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·United Kingdom·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·United Kingdom·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·United Kingdom·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·United Kingdom·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·United Kingdom·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·Sweden·FAR·4 weeks ago
A consultation draft proposes an optional enhanced deduction for specified R&D staff costs from 1 January 2027. It is a proposal, not an enacted entitlement.
Payroll & Labour·Norway·Tariffavtaler (Lovdata)·4 weeks ago
The new obligation covers specified benefits, subject to service, reimbursement and duration limits.
Tax·Estonia·e-MTA·4 weeks ago
Koidula and Narva railway border offices move to 07:00–19:00 daily. Sillamäe customs office moves to weekdays, 08:00–16:00.
Tax·United Kingdom·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·United Kingdom·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.