More than 436,000 sole traders and landlords have now submitted their inaugural quarterly tax updates under the Making Tax Digital for Income Tax scheme. This milestone represents the successful uptake of the new digital reporting requirements among self-employed individuals and property owners. The figure demonstrates widespread compliance as these groups transition to quarterly digital reporting rather than annual tax returns.
Source: HMRC (GOV.UK) – Read the original
HMRC has published current guidance on excise duty rates applicable to light oils, heavy oils, biofuels and road fuel gases. The guidance sets out the duty payable on different fuel categories and any eligible allowances that may apply. Businesses handling these fuel types should refer to this guidance to ensure correct duty calculation and compliance with current rates.
Source: HMRC (GOV.UK) – Read the original
HMRC offers a range of communications channels including targeted email updates, instructional videos and webinar sessions designed specifically for tax agents and advisers. These resources are intended to keep professionals informed about regulatory changes and best practices while enabling them to better support their clients. The support materials cover various aspects of tax compliance and administration relevant to the agent and adviser community.
Source: HMRC (GOV.UK) – Read the original
HMRC has released guidance outlining the mandatory registration requirements and conditions that tax advisers must meet. The guide sets out eligibility criteria, application procedures, and ongoing compliance obligations for those providing tax advice services. Advisers will need to understand these requirements to operate within the regulatory framework and maintain their registered status.
Source: HMRC (GOV.UK) – Read the original
Form D36 enables taxpayers to provide comprehensive details of land, buildings, and underwood assets that are part of a chargeable event declaration on form IHT100. This supplementary form ensures HMRC receives full information about property and land assets included in inheritance tax chargeable events. The form is essential for accurate reporting of real property valuations and asset transfers during the chargeable event process.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance enabling employers to check the current availability of the Employers PAYE payment plan service and identify any technical issues that may be affecting access. The guidance allows users to monitor service performance and understand any disruptions before attempting to make payments or arrange payment plans. This resource helps employers plan their PAYE payment activities by providing real-time information about service status.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance on how alcoholic products are defined and classified for customs purposes, along with the methodology for calculating applicable duties. The guide covers the specific definitions that determine how different alcoholic beverages fall within UK tax and trade regulations. This resource is essential for traders and customs professionals handling imports and exports of alcoholic goods to ensure correct classification and duty assessment.
Source: HMRC (GOV.UK) – Read the original
HMRC has released official guidance explaining the legal framework and regulations governing customs civil penalties in the UK. The guidance outlines the circumstances under which penalties may be imposed for customs breaches and the relevant legislation that applies. This resource is designed to help businesses and compliance professionals understand their obligations and potential liabilities under customs law.
Source: HMRC (GOV.UK) – Read the original
HMRC has published a comprehensive technical guide outlining the legal requirements and regulatory framework that govern the production, storage and duty accounting procedures for alcoholic beverages. The guide is designed to help commercial operators including producers, packagers, importers and exporters understand their obligations under UK alcohol duty law. The document covers how the regulations affect these businesses across the supply chain and clarifies the compliance requirements they must follow.
Source: HMRC (GOV.UK) – Read the original
A correction slip has been issued to clarify the list of activities defined as air traffic services under Section 98(1) of the Transport Act 2000. The amendment updates the legislative definition that governs which activities fall within the scope of air traffic services regulation under Part 1 of the Act. This affects operators and organisations providing air traffic-related services in the UK.
Source: legislation.gov.uk – Read the original