Day: 8 September 2026

The Iran (Sanctions) (Amendment) Regulations 2026 modify two existing UK sanctions regimes covering Iran: the 2019 nuclear-focused regulations and the 2023 general sanctions regulations. These changes are made under powers granted by the Sanctions and Anti-Money Laundering Act 2018, allowing the government to adjust sanctions measures as required. Businesses involved in trade with Iran or financial transactions related to Iranian entities must monitor these amendments for compliance requirements.

Source: legislation.gov.uk – Read the original

The UK has set an appointed day for provisions within the Finance Act 2009 that govern how interest accrues on carbon border adjustment mechanism charges. Sections 101 and 102 of the Finance Act 2009 establish the framework for calculating interest on these charges, which apply to imports of carbon-intensive goods. This order specifies when these interest provisions become operational, affecting businesses importing covered products subject to the carbon border adjustment mechanism.

Source: legislation.gov.uk – Read the original

New regulations have removed a function from the Care Quality Commission that allowed it to provide training, guidance and support to certain bodies and individuals. This function, which was added in 2023, has been deleted by amendment to the 2011 Regulations. The change takes effect from the regulations’ commencement date.

Source: legislation.gov.uk – Read the original

The Customs (Tariff and Miscellaneous Amendments) (No. 6) Regulations 2026 adjusts import duty rates applied to goods originating from Bhutan. Bhutan has been removed from the list of least developed countries and reclassified as an other eligible developing country under the Taxation (Cross-border Trade) Act 2018. This reclassification alters the preferential tariff treatment applicable to Bhutanese goods entering the UK.

Source: legislation.gov.uk – Read the original

The Travellers’ Allowances (Amendment) Order 2026 modifies the existing 1994 Order governing personal imports into the UK. The amendment applies specifically to goods brought into Great Britain from outside the United Kingdom in personal luggage. Northern Ireland continues to operate under separate provisions established through the 2020 EU Exit Regulations, with no changes to its existing framework.

Source: legislation.gov.uk – Read the original

A temporary zero VAT rate on domestic electricity supplies in England, Wales and Scotland comes into effect from 1st October 2026 through 31st March 2027. The order modifies the Value Added Tax Act 1994 by adding a new zero-rated category for eligible domestic electricity supplies during this six-month period. This change applies to electricity suppliers delivering power to residential customers across the three nations.

Source: legislation.gov.uk – Read the original

HMRC has issued guidance on a temporary zero rate of VAT applying to qualifying domestic electricity supplies across England, Wales and Scotland. The policy reduces the VAT burden on household electricity purchases during the temporary relief period. Businesses involved in electricity supply and customs specialists handling VAT compliance should review the brief to understand which supplies qualify and any relevant compliance requirements. The measure forms part of the government’s support for household energy costs.

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

HMRC has published guidance on filing Self Assessment tax returns using the SA100 form for the tax year running from 6 April 2025 to 5 April 2026. The guidance covers how to report income, claim available tax reliefs, and request any tax repayment you may be entitled to. Self-employed individuals and others with income not covered by PAYE must use this process to meet their tax obligations.

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

HMRC has released statutory guidance setting out which goods qualify for authorised use status and the specific purposes for which they can be used. This reference document serves as the definitive list for traders and customs professionals determining eligibility under authorised use provisions. The guidance clarifies both the categories of eligible goods and their permitted applications within the UK customs framework.

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

A Community Infrastructure Levy appeal decision has been issued regarding the retention of a detached annexe structure that serves as ancillary accommodation to a main residential dwelling, along with associated external decking features. The decision, numbered 1892711 and dated 20 July 2026, addresses whether these structures fall within CIL charging requirements. This determination affects property owners and developers undertaking ancillary residential works and establishes precedent on how detached annexes are classified for levy purposes.

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