Month: July 2026

HMRC has published guidance for businesses and customs agents operating outside the United Kingdom who need to establish an agent services account. The resource allows non-UK based users to monitor the current availability of the account approval and setup process, along with notifications of any technical issues or disruptions that may impact their ability to register. This guidance helps international customs representatives understand service status in real time and plan their account applications accordingly.

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

HMRC has published guidance on filling out the CT600P supplementary page, which is used to claim creative industries reliefs on corporation tax returns. The guidance sets out what information businesses must provide and how to correctly complete each section of the form. This applies to companies in qualifying creative sectors seeking to claim available tax reliefs on their tax submissions.

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

HMRC has published guidance explaining which goods may qualify for import duty relief through the Temporary Admission procedure and clarifying establishment requirements for users. The guidance sets out the conditions under which businesses can temporarily import goods into the UK without paying full duty, depending on whether they are established within or outside UK territory. Traders should review the criteria to determine if their specific goods and business location meet the relief conditions.

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

Section 8 comprises the Valuation Office’s technical manual that provides guidance on assessing capital gains and other tax valuations. This manual serves as a reference document for determining property and asset valuations for tax purposes. The manual is used by valuation professionals and tax authorities to ensure consistent and accurate assessment of capital gains liabilities.

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

Importers and traders can now apply for Temporary Admission status to bring goods into the UK or transfer them from Great Britain to Northern Ireland for temporary use before re-export. This procedure allows businesses to use imported goods without paying full customs duties and import VAT, provided the goods are subsequently exported or returned within the permitted timeframe. The scheme covers a wide range of goods including equipment, samples, and temporary imports for repair or processing.

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

HMRC has published guidance specifying the document codes, document status codes, and declaration details required for Data Element 2/3 within the Customs Declaration Service. The guidance includes Appendix 5A, which sets out the relevant codes for licences, certificates, and other supporting documentation that must accompany customs declarations. This reference material applies to traders and agents submitting declarations through CDS and clarifies which documents must be referenced at declaration submission.

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

HMRC has published a comprehensive manual explaining how trusts and settlements are assessed for tax purposes, covering both income and capital gains generated by these arrangements. The guidance sets out the tax obligations and regulatory framework that trustees and estate administrators must follow when dealing with trust income and distributions. This resource provides clarity on HMRC’s approach to trust taxation and will assist compliance professionals in understanding their responsibilities when handling trust-related customs and tax matters.

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