HMRC has published guidance on how tax agents can register their clients for various tax regimes including Self Assessment, Corporation Tax, PAYE, and VAT, as well as for trust and estate tax purposes. The guidance sets out the registration procedures agents must follow to act on behalf of clients across these different tax services. This applies to any agent managing tax compliance for multiple client types across the UK tax system.
Source: HMRC (GOV.UK) – Read the original
Form SA102 is a supplementary document designed to accompany the main SA100 self assessment tax return, specifically for recording employment income details. Taxpayers who receive wages, salaries, or other employment-related earnings must complete these pages when filing their annual tax return. The form allows individuals to report their employment income accurately to HMRC as part of their self assessment obligations.
Source: HMRC (GOV.UK) – Read the original
A temporary zero rate of VAT has been applied to qualifying domestic electricity supplies in Great Britain. This measure reduces the VAT charged on household electricity bills from the standard rate. The policy represents a targeted tax relief aimed at domestic consumers during the period covered by this temporary provision. Businesses and logistics operators should verify whether their electricity supply qualifications meet the criteria for this zero-rated status.
Source: HMRC (GOV.UK) – Read the original
HMRC has released statutory guidance documents detailing the conditions under which goods may qualify for relief from standard import tariff rates under the 2020 EU Exit Customs Reliefs Regulations. The guidance sets out the specific criteria and documentation requirements for different categories of goods seeking tariff relief. These reference documents provide traders and customs brokers with the technical framework needed to determine eligibility for duty exemptions or reductions.
Source: HMRC (GOV.UK) – Read the original
HMRC has released a manual providing detailed guidance on how VAT default interest is calculated and applied to overdue tax payments. The manual assists businesses and advisors in understanding the circumstances under which default interest accrues, the applicable interest rates, and the procedures for calculating amounts owed. This reference document clarifies HMRC’s approach to enforcing interest charges on late VAT submissions and payments.
Source: HMRC (GOV.UK) – Read the original
Revenue and Customs Brief 8 (2026) sets out revised procedures for non-UK businesses that are members of a UK VAT group to claim refunds of VAT paid in the UK. The guidance covers the mechanics of submitting refund claims and includes transitional arrangements to help affected businesses adjust to the new rules. The brief also outlines the process for requesting HMRC to reconsider previously rejected refund applications under the updated framework.
Source: HMRC (GOV.UK) – Read the original
HMRC has released statutory guidance providing the reference documents required under The Customs (Tariff Quotas) (EU Exit) Regulations 2020. These documents specify product-specific tariff-rate quotas, including volume limits and applicable rates, as well as lists of eligible goods and their permitted uses. Businesses importing quota-managed goods must consult these documents to understand their obligations and eligibility under the post-Brexit customs framework.
Source: HMRC (GOV.UK) – Read the original
HMRC’s VAT Notice 701/19 provides guidance on the correct VAT treatment applicable to fuel and power transactions. The notice covers requirements for both businesses supplying fuel and power and those purchasing these commodities. Suppliers and users need to understand the VAT rates and exemptions that apply to different types of fuel and power supplies to ensure compliance with VAT legislation.
Source: HMRC (GOV.UK) – Read the original
HMRC has released the local reference rent levels for residential properties across England, organised by broad rental market areas and number of rooms. These rates, effective from August 2026, establish the rental value benchmarks used for housing benefit assessments and subsidy calculations. The data covers properties categorised by room count within their respective BRMAs to reflect regional rental variations.
Source: HMRC (GOV.UK) – Read the original