HMRC has published official statistics on VAT gap estimates, which measure the difference between VAT revenue expected and VAT actually collected. The figures provide insights into non-compliance and collection efficiency across the UK tax system. These statistics are used to inform policy decisions and monitor trends in VAT compliance among businesses.
Source: HMRC (GOV.UK) – Read the original
New regulations amend seven existing statutory instruments to extend the deadline for submitting complaints to the Employment Tribunal from three months to six months for specified categories of claims. The changes affect the procedural timeframes within which claimants must present their cases, altering established timescales across multiple employment law areas governed by the amended instruments.
Source: legislation.gov.uk – Read the original
HMRC has published guidance clarifying the circumstances under which individuals may be held jointly and severally liable for income tax obligations arising from coronavirus support payments received by companies through HMRC-administered schemes. The factsheet sets out the tax liability implications for those connected to businesses that benefited from COVID-19 relief programmes. This guidance helps affected parties understand their potential tax exposure related to support payments their companies received during the pandemic.
Source: HMRC (GOV.UK) – Read the original
The fifth set of commencement regulations for the Border Security, Asylum and Immigration Act 2025 will activate specified provisions of the legislation on 12 August 2026. These regulations bring forward the next phase of implementation for measures contained within the Act. The staggered commencement approach allows different sections of the legislation to take effect at different times.
Source: legislation.gov.uk – Read the original
The Value Added Tax Amendment Regulations 2026 modify Part 15 of the VAT Regulations 1995 by removing computers and computer equipment from the definition of capital items covered under the rules. The regulations also raise the minimum threshold for land, buildings, and civil engineering works to be classified as capital items from their previous level to £600,000 of VAT-bearing expenditure.
Source: legislation.gov.uk – Read the original
HMRC has published guidance enabling pension scheme administrators and operators to check the current availability of online services and identify any ongoing technical issues affecting their systems. The service status page allows users to monitor real-time updates on pension-related digital tools and access information about scheduled maintenance or service disruptions. This guidance assists organisations in planning their pension administration activities around any periods when online systems may be unavailable or operating with reduced functionality.
Source: HMRC (GOV.UK) – Read the original
HMRC has released guidance document CIS 340 to assist contractors and subcontractors operating within the Construction Industry Scheme. The guidance includes practical examples to help businesses understand their obligations and rights under the scheme. This resource is designed to support compliance with CIS regulations for those involved in construction sector operations.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance enabling employers to check the current availability of the Employer PAYE service and identify any technical issues that may impact their ability to submit payroll information. This resource allows businesses to verify whether the service is operating normally or if disruptions are affecting functionality. Employers should consult this guidance when experiencing difficulties accessing or using the Employer PAYE system.
Source: HMRC (GOV.UK) – Read the original
HMRC has published updated guidance on the current availability of the Child Benefit online service and any technical issues that may be affecting access. The guidance allows users to check whether the service is operational and identify any disruptions that might impact their ability to claim or manage Child Benefit entitlements through the digital channel.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance allowing users to check real-time availability and any technical issues affecting the Pay As You Earn online service. The guidance enables employers and payroll professionals to monitor service status before attempting to access or submit PAYE information online. This resource helps users identify whether reported problems are service-wide outages or local connectivity issues.
Source: HMRC (GOV.UK) – Read the original