HMRC has published form UK-REIT DT-Company to allow taxpayers to claim repayment of UK Income Tax that has been deducted from dividends distributed by UK Real Estate Investment Trusts. This form is used when trustees or other entities have received property income dividends subject to tax withholding and wish to recover the deducted amounts. The form streamlines the repayment process for international tax purposes related to UK REIT distributions.
Source: HMRC (GOV.UK) – Read the original
HMRC has issued comprehensive guidance on how VAT assessments are issued, amended, and withdrawn, along with procedures for correcting errors in VAT returns. The guidance covers the administration of assessments and includes details on reasonable excuse provisions, with businesses directed to CH160000 guidance for the latest position on what constitutes reasonable excuse in VAT matters.
Source: HMRC (GOV.UK) – Read the original
HMRC has issued a reminder that tax advisers must complete mandatory registration before 18 August 2026 under new regulatory requirements. The deadline is now one month away, with advisers needing to ensure their compliance ahead of this key date. Those who fail to register by the deadline risk non-compliance with the updated rules. The registration process applies to advisers who meet the eligibility criteria under the new scheme.
Source: HMRC (GOV.UK) – Read the original
HMRC has published updated guidance for insolvency practitioners handling members’ voluntary liquidations, informed by the Novalpina judgment. The bulletin provides clarity on how practitioners should interact with HMRC during these insolvency processes. This guidance aims to support practitioners in managing their obligations and procedures when dealing with tax matters in members’ voluntary liquidations.
Source: HMRC (GOV.UK) – Read the original
HMRC has published statutory guidance for registered societies outlining the requirements for reporting payments of interest, dividends, bonuses and other financial distributions. The guidance provides a template that registered societies must use when submitting details of these payments to HMRC. This ensures compliance with tax reporting obligations and helps registered societies meet their regulatory responsibilities in a standardised format.
Source: HMRC (GOV.UK) – Read the original
This guidance outlines the various classifications of insolvency that UK businesses may encounter, including cash flow insolvency and balance sheet insolvency. The information is relevant for customs and logistics professionals who need to understand how insolvency status affects trading relationships, payment security, and customs compliance obligations. Familiarity with these distinctions helps traders assess financial risks and maintain appropriate due diligence procedures with suppliers and customers.
Source: HMRC (GOV.UK) – Read the original
Private individuals bringing pleasure craft into the UK must comply with specific customs regulations. The guidance covers import procedures, documentation requirements, and restrictions that apply to recreational vessels entering UK waters from abroad. Operators should review these rules before arrival to ensure compliance and avoid delays at the port.
Source: HMRC (GOV.UK) – Read the original
The Bus Services Act 2025 (Commencement No. 2 and Transitional Provisions) Regulations 2026 activate further sections of the Bus Services Act 2025. This is the second set of commencement regulations bringing designated provisions of the legislation into legal effect, with transitional provisions included to manage the implementation process.
Source: legislation.gov.uk – Read the original
The Trade (Mobile Roaming) (Amendment) Regulations 2026 modifies the existing 2023 roaming regulations that establish wholesale rate caps for mobile operators accessing networks in countries and territories covered by UK international agreements. These amendments adjust the framework governing how much UK and international mobile service providers can charge each other for roaming services across specified destinations. The changes affect mobile network operators and service providers involved in cross-border roaming arrangements under these bilateral agreements.
Source: legislation.gov.uk – Read the original
The Nuclear Safeguards (EU Exit and Fees) (Amendment) Regulations 2026 modify two existing regulatory frameworks governing nuclear material oversight in the UK. The amendments adjust the Nuclear Safeguards (EU Exit) Regulations 2019, which require nuclear facility operators to maintain records and controls for nuclear materials and report to the Office for Nuclear Regulation, and the Nuclear Safeguards (Fees) Regulations 2021, which set the charges operators must pay the ONR for regulatory functions. These changes affect all operators of qualifying nuclear facilities in the UK.
Source: legislation.gov.uk – Read the original