HMRC has published guidance on how it issues claims to insolvency practitioners handling insolvent estates, including the application of VAT penalties and interest charges. The guidance clarifies the procedures insolvency practitioners should follow when dealing with HMRC claims during the insolvency process. This affects insolvency practitioners, creditors, and businesses with outstanding tax liabilities during insolvency proceedings.
Source: HMRC (GOV.UK) – Read the original
HMRC has issued guidance for insolvency practitioners handling VAT obligations when appointed to manage insolvent VAT-registered companies. The notice outlines how VAT should be accounted for during insolvency procedures and provides contact information for practitioners requiring further assistance from tax authorities. This guidance applies to licensed insolvency practitioners dealing with VAT liabilities and compliance for their insolvent clients.
Source: HMRC (GOV.UK) – Read the original
This guidance clarifies the circumstances under which individuals and firms must register as tax advisers with HMRC and identifies situations where registration is not required. The rules distinguish between different types of tax work and professional status, determining who falls within the tax adviser registration regime. Businesses providing tax advice or services need to understand these requirements to ensure compliance with their regulatory obligations.
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