Month: July 2026

The 2026 Regulations modify Part 7A of the Town and Country Planning (Development Management Procedure) (England) Order 2015 to revise how biodiversity gain plans are submitted, assessed, and determined in the planning process. The changes affect the format, submission deadlines, required documentation, decision-making procedures, and appeal mechanisms for biodiversity gain plans. These amendments apply to planning applications in England where biodiversity gain provisions are relevant.

Source: legislation.gov.uk – Read the original

HMRC has launched an online service allowing eligible individuals to apply for voluntary Class 3 National Insurance contributions to cover periods spent abroad. The service is available only to those who have received a letter from HMRC inviting them to make contributions. This facility enables affected individuals to protect their National Insurance records for overseas employment or residence periods by paying voluntary contributions through a dedicated digital application process.

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

Northern Ireland has amended regulations governing Universal Credit, Housing Benefit, Employment and Support Allowance and State Pension Credit to clarify how lump-sum carer’s allowance payments from reassessment activities are treated under these benefit schemes. The changes follow the Department’s reassessment exercise responding to the Independent Review of Carer’s Allowance Overpayments published in July 2025. These amendments ensure consistent treatment of the reassessment payments across the affected social security benefits.

Source: legislation.gov.uk – Read the original

HMRC has published guidance explaining the reporting requirements for Pillar 2 Top-up Taxes, which comprises both the Multinational Top-up Tax and Domestic Top-up Tax. These taxes apply to large enterprises and require specific notification procedures to HMRC. The guidance sets out how affected businesses should declare their Pillar 2 tax obligations to the tax authority.

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

Companies importing goods into the UK can apply for an Advance Valuation Ruling, which provides official written confirmation of the correct valuation method to use when declaring goods for customs purposes. This ruling offers legal certainty before submission and helps ensure compliance with customs valuation requirements when calculating duties and taxes on imports.

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

HMRC has published a comprehensive reference list detailing the applicable VAT treatment for various goods and services across the UK market. The guidance clarifies which items are subject to the standard rate of 20%, reduced rate of 5%, zero rate, or are VAT exempt or outside the scope of VAT entirely. This resource serves as an official reference for businesses determining their tax obligations on different products and services. The list covers a wide range of categories from food and fuel to professional services and cultural activities.

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

HMRC has published accredited official statistics for July 2026 covering the provision of company cars as employee benefits. The statistics offer data on how employers distribute vehicles as benefits in kind to their workforce. This information is relevant to employers and tax professionals managing employee benefit arrangements and compliance reporting.

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

HMRC has published guidance on the process of appointing a paid agent to handle tax matters on your behalf. The authorisation method varies depending on the type of tax involved, with businesses able to use either the paper form 64-8 or HMRC’s online services to grant their representative the necessary powers to act in their tax affairs.

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

HMRC has published guidance identifying recognised commercial software suppliers whose systems are compatible for filing Company Tax Returns and supplementary pages online. The guidance helps businesses and accountants select certified software solutions that meet HMRC’s technical requirements for digital tax submissions. This resource applies to all companies required to file Corporation Tax returns electronically with HMRC.

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

HMRC has published the official country codes required for submitting declarations through the Customs Declaration Service, listed in Appendix 13 of the guidance. These standardised codes must be used by importers, exporters and customs agents when completing customs declarations to ensure accurate processing. The codes apply to all countries and territories involved in cross-border trade transactions.

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