The Rating Manual section 5a has been updated to provide revised guidance for Valuation Officers on how to assess the value of all property classes for rating purposes. This guidance applies to professionals responsible for determining property valuations within the UK rating system. The manual outlines the methods and principles that Valuation Officers must follow when establishing property values for local taxation and rating assessment.
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HMRC has published guidance on the current availability and any technical issues affecting its Self Assessment payment plan service. The information allows taxpayers and their advisers to check whether the service is operating normally or experiencing disruptions. This guidance should be consulted before attempting to set up or manage payment plans for Self Assessment tax liabilities.
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HMRC has published internal guidance documentation for Valuation Officers responsible for assessing car showroom properties. The publication provides technical reference material and procedural information, though certain internal resources referenced within the document may have restricted access. This guidance assists in the consistent valuation of automotive retail premises for rating and tax purposes.
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The government is establishing a collaborative framework that brings together a select group of external experts and broader stakeholder participation to develop reforms targeting personal tax avoidance through offshore structures. This co-creation model will shape the direction and design of forthcoming policy changes in this area. The initiative reflects a commitment to incorporating specialist knowledge and industry input into the reform process.
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HMRC has published guidance identifying commercial software solutions available for businesses required to report Domestic Top-up Tax and Multinational Top-up Tax under the Pillar 2 framework. The guidance helps organisations select appropriate tools to manage their reporting obligations for these new tax requirements. This resource supports compliance by directing taxpayers to validated software providers capable of handling Pillar 2 reporting.
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HMRC has published guidance explaining how Value Added Tax applies to local authorities, government departments, and other public sector bodies. The guidance covers VAT registration requirements, exemptions, and compliance obligations specific to the public sector. This resource helps government and public bodies understand their VAT responsibilities and correct treatment of supplies and purchases.
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The UK has implemented two new tax measures aligned with the OECD’s Pillar Two framework. Multinational Top-up Tax applies the Income Inclusion Rule and Undertaxed Profits Rule to international groups, whilst Domestic Top-up Tax extends equivalent minimum tax requirements to UK-based entities. Both measures aim to ensure larger businesses pay a minimum level of tax on their profits.
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HMRC has issued the fourth Community and Amateur Sports Club newsletter, providing registered charities and CASCs with compliance updates and administrative guidance. The newsletter covers relevant tax and regulatory changes affecting the sports club sector. Organizations registered with HMRC should review the newsletter to ensure continued compliance with their registration requirements and entitlements.
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HMRC has published guidance detailing the specific data elements required for each import declaration category on the Customs Declaration Service. The appendix sets out which information fields must be completed depending on the type of import declaration being submitted. This guidance helps traders and customs agents ensure they provide all necessary data when processing imports through the CDS system.
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HMRC has published guidance enabling users to monitor the operational status of Import Control System 2 (ICS2) and identify any service disruptions or technical issues. This resource allows importers, customs brokers, and logistics operators to check real-time availability of the system used for processing import declarations and goods movement notifications. Users can access information about planned maintenance windows and unscheduled outages that may affect their customs operations.
Source: HMRC (GOV.UK) – Read the original