Valuation Office Agency Updates Land Compensation Manual Section 13 on Loss Payments

The Valuation Office Agency has published technical guidance in Section 13 of its Land Compensation Manual, which sets out the framework for calculating and processing loss payments in compulsory purchase cases. This manual section provides detailed procedures and valuation principles that apply when landowners and occupiers receive compensation beyond basic land value. The guidance covers the assessment of disturbance, severance, and other qualifying losses for those affected by compulsory acquisition of their property.

Source: HMRC (GOV.UK) – Read the original

UK Wholesale and Retail Vaping Products: Handling and Compliance Requirements

Businesses involved in selling, storing, distributing or managing vaping products through wholesale or retail channels in the UK must follow specific regulatory requirements set by HMRC. This guidance outlines the obligations for operators at all stages of the vaping product supply chain. The rules cover registration, record-keeping, reporting and product handling standards to ensure compliance with UK tobacco and nicotine regulations.

Source: HMRC (GOV.UK) – Read the original

Shared Workspace Service Status and Availability Information

HMRC has published guidance to help users check the current availability of the Shared Workspace online service and identify any technical issues that may be affecting access. This resource allows traders and customs agents to monitor service disruptions in real-time. The guidance provides information on where to find status updates and how to determine if problems are widespread or isolated to individual user accounts.

Source: HMRC (GOV.UK) – Read the original

VOA Technical Manual Updated on Compulsory Purchase Loss Compensation Rules

The Valuation Office Agency has published guidance covering the calculation of basic loss and occupiers loss payments within its compulsory purchase and compensation technical manual. This material sets out the methodology and requirements for determining compensation owed to property owners and occupiers affected by compulsory purchase orders. The guidance applies to all parties involved in compulsory purchase proceedings who need to understand how these specific loss categories are calculated and awarded.

Source: HMRC (GOV.UK) – Read the original

VAT relief guidance on input tax claims for funded pension schemes

HMRC has published guidance on how employers and pension scheme trustees can claim input tax relief on expenditure relating to funded pension schemes. The notice clarifies the VAT treatment of various costs associated with managing and operating pension arrangements, enabling businesses to understand their entitlements to recover VAT on eligible pension-related spending.

Source: HMRC (GOV.UK) – Read the original

HMRC publishes list of approved Self Assessment software suppliers for tax returns and attachments

HMRC has released guidance identifying commercial software suppliers that can be used to prepare and submit Self Assessment tax returns, supplementary pages and supporting attachments. The list helps taxpayers and agents locate compliant software solutions for meeting their Self Assessment filing obligations. This resource is intended to direct users towards software providers that meet HMRC’s technical standards and compatibility requirements.

Source: HMRC (GOV.UK) – Read the original

How to Challenge Your Business Rates Valuation with the Valuation Office

Property owners who believe their business rates valuation is incorrect can submit a challenge through their business rates valuation account. The Valuation Office sets rateable values for commercial properties, and this process allows businesses to dispute assessments they consider inaccurate. The challenge mechanism provides an alternative to accepting the valuation initially assigned to a property.

Source: HMRC (GOV.UK) – Read the original

HMRC Reports Service Issues for Pillar 2 Top-Up Tax Reporting

HMRC has published guidance detailing the current availability status and any technical problems affecting the Report Pillar 2 top-up taxes service. The guidance helps businesses and their advisors check whether the service is operational and identify any known issues before submitting their declarations. This supports compliance with the OECD Pillar 2 global minimum tax requirements, which UK businesses must report on when applicable.

Source: HMRC (GOV.UK) – Read the original

Guide to Vaping Duty Stamps: Purchase Process and Digital Requirements

HMRC has introduced a vaping duty stamp system that businesses must use when marking e-liquid and nicotine products. The guidance covers the purchase and application of these stamps, as well as the digital procedures traders need to follow for compliance. Transitional arrangements have been established to support businesses adapting to the new requirements.

Source: HMRC (GOV.UK) – Read the original

Vaping Products Duty and Stamp Scheme Launch Set for April 2026

A new duty on vaping products and mandatory stamping scheme will commence on 1 April 2026, requiring manufacturers, importers and storage operators in the UK to prepare for compliance. The guidance outlines the requirements businesses must meet to operate within the new regulatory framework. Companies handling vaping products will need to understand their obligations under the scheme ahead of the implementation date.

Source: HMRC (GOV.UK) – Read the original