HMRC has made available a series of email updates, videos and webinars designed to help individuals understand Self Assessment processes. The resources cover key topics including initial registration, completing tax returns, understanding tax bills and managing payments. These educational materials are intended to support taxpayers navigating their Self Assessment obligations and are accessible through HMRC’s official channels.
Source: HMRC (GOV.UK) – Read the original
HMRC has made available an online service for businesses to submit their Soft Drinks Industry Levy returns. The Soft Drinks Industry Levy is a tax applied to manufacturers and importers of soft drinks containing added sugar or other sweeteners. This digital submission option provides a streamlined method for liable businesses to meet their reporting obligations to the tax authority.
Source: HMRC (GOV.UK) – Read the original
HMRC has released additional detailed guidance covering Pay As You Earn (PAYE) and National Insurance contribution obligations for employers handling both current and prior-year tax matters. The expanded resource provides comprehensive information to help employers understand their PAYE and National Insurance responsibilities. This guidance applies to all UK employers managing payroll and contribution compliance across multiple tax years.
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Workers employed in countries that have reciprocal social security agreements with the UK can apply for a certificate of coverage (CA9107) from HMRC to confirm they will pay contributions only to the UK rather than both countries. This document protects eligible employees from double National Insurance contributions whilst working temporarily overseas in agreement countries. The certificate must be obtained before starting work abroad to ensure proper contribution status.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance on how individuals can maintain National Insurance contributions to the UK and access benefits while working or residing abroad. The NI38 guidance covers the rules for paying contributions voluntarily and eligibility for UK benefits in different countries. This resource is intended for UK workers, expats, and those with cross-border employment or residence arrangements who need clarity on their National Insurance obligations and entitlements overseas.
Source: HMRC (GOV.UK) – Read the original
HMRC has released guidance detailing which countries maintain reciprocal social security agreements with the United Kingdom covering National Insurance contributions and benefit entitlements. The guidance helps businesses and individuals understand their obligations and eligibility across territories with formal social security arrangements in place. These agreements facilitate coordination of contributions and benefits for workers moving between the UK and partner nations.
Source: HMRC (GOV.UK) – Read the original
The UK and India have concluded a new social security agreement to coordinate and align their respective social security systems. This agreement covers reciprocal arrangements for eligibility and benefit entitlements for individuals who have worked in or lived in both countries. The guidance clarifies how the agreement applies to UK and Indian nationals and provides details on pension contributions, healthcare coverage, and other social security matters relevant to cross-border workers and migrants between the two nations.
Source: HMRC (GOV.UK) – Read the original
HMRC guidance clarifies how PAYE Income Tax and National Insurance contributions apply when UK employees work outside the country. The guidance covers the circumstances under which employers must continue to pay these contributions and the process for applying for exemption from taxation in the destination country. Employers need to understand their obligations to avoid compliance breaches when staff are deployed internationally.
Source: HMRC (GOV.UK) – Read the original
The Automated Vehicles (Marketing Restrictions) Regulations 2026 establish a list of prohibited terms that can only be used when marketing authorised automated vehicles. Businesses promoting or supplying road vehicles or vehicle equipment face criminal penalties if they use these restricted terms for non-authorised vehicles. The regulations implement controls under the Automated Vehicles Act 2024 to prevent misleading claims about vehicle automation capabilities.
Source: legislation.gov.uk – Read the original
HMRC has published a comprehensive manual setting out how double taxation relief operates for UK taxpayers and businesses. The guide covers the underlying principles of relief and provides a complete list of all countries with which the UK maintains double taxation agreements. This resource serves as the definitive reference for understanding which jurisdictions are covered by these treaties and how relief can be claimed to avoid paying tax twice on the same income.
Source: HMRC (GOV.UK) – Read the original