Month: July 2026

The UK government is launching a consultation to gather stakeholder views on modernising its customs regime through digitalisation and updated international trade practices. The consultation seeks feedback on how technological advancement and streamlined processes could reshape customs operations across the sector. This initiative signals the government’s intention to evolve customs procedures to reflect contemporary trading conditions and digital capabilities.

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

The Tax Credits Manual outlines how HM Revenue and Customs processes and manages Child Tax Credit and Working Tax Credit claims. The manual covers the administration procedures, eligibility assessments, and case handling requirements for these two tax credit schemes. This reference material is used by HMRC staff and provides transparency on how tax credit cases are evaluated and processed.

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

HMRC has published a user guide providing step-by-step instructions for employers to operate their payroll and modify payroll information through the Basic PAYE Tools service. This guidance is intended to assist users in managing their PAYE obligations and updating relevant employment records within the system.

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

UK-based operators of digital platforms that facilitate the sale of goods or services by users are now required to register information about their sellers with HMRC. The requirement applies to platforms enabling third-party sales and represents a move to increase tax compliance visibility across the digital economy. Platform operators should check the specific registration criteria to determine their obligations under these new reporting requirements.

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

HMRC has issued a reminder to individuals with secondary income sources to verify whether they are required to register for Self Assessment and report their earnings to the tax authority. The message targets those operating side hustles or supplementary business activities. Taxpayers should review their obligations to ensure compliance with self-assessment requirements and income declaration rules.

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

HMRC has published information about the number of ongoing investigations into corporate criminal offences, which fall under Part 3 of the Criminal Finances Act 2017. The Corporate Criminal Offences framework targets organisations that fail to prevent their employees from committing tax crimes or money laundering offences. This disclosure provides transparency on enforcement activity in this area of financial crime investigation.

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

Individuals who have received notification from HMRC can now submit applications for refunds of Class 1 National Insurance contributions using form CA4361. This process applies to those identified by HMRC as eligible for such refunds through official correspondence. The form provides the formal mechanism for claiming back overpaid contributions in this category.

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

A dedicated HMRC form now enables individuals to claim repayment of UK income tax that has been withheld from property income dividends distributed by UK Real Estate Investment Trusts. The form UK-REIT DT-Individual is designed specifically to address double taxation issues arising from REIT dividend payments. This allows eligible taxpayers to recover tax deducted at source under double taxation relief provisions. The form streamlines the claims process for investors receiving distributions from UK REITs.

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

HMRC has published updated accredited official statistics for Air Passenger Duty covering provisional data through to July 2026. The bulletin tracks annual figures on chargeable passengers, passenger declarations and receipts collected under the APD scheme. This data release provides customs and logistics professionals with the most recent available information on air travel tax volumes and government revenue from the duty.

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

HMRC has published guidance clarifying the penalty regime that applies when returns or documents contain inaccuracies. The factsheet CC/FS7A outlines the circumstances under which traders and businesses may face financial penalties for errors in their submissions to customs and tax authorities. This guidance is relevant to anyone completing compliance documentation as part of their customs or tax obligations in the UK.

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