Day: 1 September 2026

HMRC has published guidance covering administrative law principles that apply to its operations, including procedures for managing situations where incorrect advice has been given to customers, protocols for collecting and managing records, and the use of extra-statutory concessions and statements of practice. The manual provides clarity on how HMRC applies administrative law requirements when dealing with customer matters and compliance issues. This guidance is relevant to businesses and agents who interact with HMRC and need to understand the regulatory framework governing how the department handles complaints, rectifies errors, and applies discretionary relief.

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

HMRC provides comprehensive guidance on Stamp Duty Land Tax, a tax applied to land transactions that has been in effect since December 2003. The manual covers transactions in England and Northern Ireland, where SDLT remains applicable following devolution of tax powers in April 2018. Businesses and professionals involved in property transactions should note that Scotland and Wales now operate separate land tax systems administered by their respective authorities, with guidance available through the Scottish Government and Welsh Revenue Authority websites.

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

HMRC has released the updated rates and thresholds that employers must apply when processing payroll and providing expenses and benefits to staff for the 2026-27 tax year. These figures are essential for accurate payroll administration and determining the tax treatment of employee benefits and allowances. Employers should implement these revised rates in their payroll systems from the start of the new tax year to ensure compliance with current tax legislation.

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