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
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
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
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
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
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