Day: 3 August 2026

Subordinate legislation has been amended to implement provisions from the Elections Act 2022, with changes primarily affecting postal voting procedures for Parliamentary and Assembly elections in Northern Ireland. The regulations also introduce amendments and transitional provisions concerning EU citizens’ voting and candidacy rights, building on earlier franchise and eligibility changes made in 2023. Corresponding provisions for local elections are covered under separate 2024 legislation.

Source: legislation.gov.uk – Read the original

This guidance explains the process for businesses to recover input tax and settle output tax obligations following the cancellation of their VAT registration. It covers the rights and responsibilities of businesses that cease VAT-registered activities, including how to handle outstanding tax positions with HMRC. The guidance clarifies which tax claims can be made after deregistration and the timeframes within which they must be submitted.

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

Businesses lacking a UK business establishment can now submit VAT payment claims through HMRC’s second-hand motor vehicle payment scheme. This scheme allows eligible traders to manage their VAT obligations on second-hand vehicle sales through a specific claims process. The arrangement provides an alternative compliance route for non-UK established businesses operating in the second-hand motor vehicle sector.

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

HMRC has introduced a dedicated form allowing businesses and individuals to upload documents and provide information when requested by the compliance team. The service is designed for those who have received correspondence from HMRC’s compliance division requiring additional documentation or details. This online submission method provides an alternative channel to the traditional methods of responding to compliance inquiries. The platform aims to streamline the information-gathering process during HMRC compliance checks.

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

HMRC has published guidance on downloading and completing spreadsheet return templates for statutory notice submissions. The guidance sets out the process for businesses to populate their returns accurately and transmit them to HMRC. This applies to traders and organisations required to file statutory notices under relevant tax or customs legislation. The guidance ensures compliance with HMRC’s data collection requirements and filing deadlines.

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

HMRC has published guidance for financial institutions on how to complete and file interest return submissions using either the standard HMRC spreadsheet template or an electronic flat text file format. The guidance explains the requirements and procedures for both submission methods, helping banks and building societies meet their reporting obligations to HMRC. This guidance applies to any financial institution required to report interest payments to the tax authority.

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

This article concerns childcare services and support, which falls outside the scope of UK customs, trade compliance, and logistics content. No customs or trade-related information is present to summarize.

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

The Company Taxation Manual covers the full range of corporation tax requirements and procedures that UK businesses must follow. This resource outlines rules for calculating taxable profits, claiming reliefs and allowances, filing returns, and meeting payment obligations. The manual serves as the primary reference guide for companies navigating their UK tax responsibilities and compliance deadlines.

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

HMRC maintains a searchable notification list of overseas pension schemes that have confirmed their eligibility to qualify as recognised overseas pension schemes. Customs and logistics professionals handling cross-border pension transfers or reviewing employee benefit arrangements can check this list to verify scheme status and compliance with HMRC requirements. The list helps organisations identify which foreign pension schemes meet the conditions set out in UK tax legislation for recognised overseas pension scheme treatment.

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

HMRC has published instructions for businesses and individuals required to file Other Interest returns, detailing the process for submitting data either through the agency’s spreadsheet template or as an electronic flat text file. The guidance covers the technical requirements and steps needed to ensure returns are completed accurately and submitted in the correct format. This applies to taxpayers with reporting obligations related to interest income or payments that fall under the Other Interest classification.

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