HMRC has published detailed completion rules for the 4-digit Requested and Previous Procedure Codes used in Data Element 1/10 of the Customs Declaration Service for import declarations. The guidance sets out instructions for correctly selecting and applying each procedure code when submitting customs declarations. This resource is essential for traders and customs agents processing imports through CDS to ensure accurate declaration data.
Source: HMRC (GOV.UK) – Read the original
HMRC has published supplementary instructions detailing specific data elements applicable to each 3-digit Additional Procedure Code used under the Simplified Process for Internal Market Movements and UK Carrier Scheme. The guidance clarifies which data requirements correspond to individual procedure codes, assisting traders and logistics operators in submitting accurate customs declarations for internal UK movements. This resource enables businesses to properly identify and apply the correct procedural codes when moving goods across the UK internal market.
Source: HMRC (GOV.UK) – Read the original
A new statutory order modifies the Trade Union and Labour Relations (Consolidation) Act 1992 and the Employment Rights Act 1996, adjusting regulations that govern how trade unions conduct member votes and establishing revised protections relating to unfair dismissal claims. The amendments clarify permissible voting procedures for trade unions and alter the legal framework affecting dismissal rights for employees. These changes affect trade union operations, employers, and workers across the UK.
Source: legislation.gov.uk – Read the original
A Code of Practice governing electronic and workplace voting methods for statutory trade union ballots will take effect on 25 August 2026. The Code, issued by the Secretary of State under the Trade Union and Labour Relations (Consolidation) Act 1992, provides guidance to support implementation of amended voting regulations. The changes establish new permissible voting procedures for trade union ballots and relate to employment rights concerning unfair dismissal. The Code applies to all statutory trade union ballots conducted from the effective date onwards.
Source: legislation.gov.uk – Read the original
HMRC provides guidance on determining whether businesses must register for VAT based on turnover thresholds or whether they may choose to register voluntarily. The guidance covers which entities can be registered, the process for registration, and how to notify changes to information held on the VAT Register, helping businesses understand their VAT registration obligations and options.
Source: HMRC (GOV.UK) – Read the original
The Valuation Office has released guidance documentation that sets out technical criteria for determining whether a property should be classified as domestic or non-domestic for business rating purposes. This manual provides valuation professionals with standardised methods for assessing borderline cases where property use does not fall clearly into either category. The guidance is intended to ensure consistent application of rating rules across different jurisdictions and property types in the UK.
Source: HMRC (GOV.UK) – Read the original
Businesses subject to the Soft Drinks Industry Levy can potentially recover levy payments on drinks that are lost or destroyed during storage or transport. HMRC guidance sets out the eligibility criteria and specifies what documentary evidence must be retained to support any credit claim, including records of the incident, stock reconciliation documentation, and proof of the original levy payment.
Source: HMRC (GOV.UK) – Read the original
Public bodies now have access to dedicated support resources from HMRC to resolve tax-related matters, including detailed guidance materials and manuals alongside a specific query submission form. This service allows public sector organisations to seek clarification and assistance on tax compliance without navigating standard business enquiry channels. The provision recognises the distinct tax obligations and circumstances affecting public body operations across the UK.
Source: HMRC (GOV.UK) – Read the original
Companies may claim credits against their Soft Drinks Industry Levy liability for drinks that are exported from the UK, subject to specific conditions and documentation requirements. Businesses seeking to claim this relief must obtain and retain appropriate evidence demonstrating the export of liable drinks. The notice sets out the qualifying criteria and record-keeping obligations that exporters must meet to support any levy credit claims.
Source: HMRC (GOV.UK) – Read the original
HMRC has published the fifth edition of its newsletter specifically designed for software developers implementing Making Tax Digital for Income Tax systems. This correspondence provides updates, technical guidance and information relevant to developers building compliant software solutions for the MTD income tax initiative. The newsletter serves as an official communication channel to keep development teams informed of changes and requirements affecting their MTD implementations.
Source: HMRC (GOV.UK) – Read the original