HMRC has released email updates, videos and webinars to help businesses understand their obligations under the Vaping Products Duty and Vaping Duty Stamps Scheme. The support materials are designed to guide industry participants through the requirements of these regulatory frameworks. Traders and manufacturers involved in vaping product supply should access these resources to ensure compliance with the new duty regime.
Source: HMRC (GOV.UK) – Read the original
HMRC has made available a directory of recognised software suppliers who offer internet-enabled filing solutions for the Excise Movement and Control System (EMCS). The guidance helps excise traders and their representatives identify compliant software providers for submitting EMCS declarations and managing excise movements. Businesses can use this resource to select a suitable supplier that meets their operational requirements for excise duty compliance.
Source: HMRC (GOV.UK) – Read the original
This guidance explains the VAT Payments on Account scheme, which has been in operation since 2 September 1993. The regime sets out the mechanism by which certain VAT-registered businesses are required to make advance payments towards their VAT liability before the end of each accounting period. The scheme determines which businesses qualify for the arrangement and outlines the calculation methods and payment schedules that apply to participating traders.
Source: HMRC (GOV.UK) – Read the original
HMRC has published technical specifications for Corporation Tax CT600 RIM artefacts, providing software developers with the requirements needed to build systems compatible with both the CT600 V3 format for 2026 and the earlier V2 format from 2009. These specifications ensure that tax compliance software can accurately process and submit corporation tax returns in line with HMRC requirements. Developers working on tax filing solutions must reference these technical artefacts to maintain compliance with current and upcoming submission standards.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance enabling PAYE agents and payroll service providers to obtain agent reference numbers required for administering PAYE, Construction Industry Scheme, and Employment Related Securities on behalf of clients. The reference numbers allow authorised agents to manage these schemes and submit returns to HMRC. This applies to any organisation offering payroll or tax compliance services that needs formal agent status with HMRC.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance outlining the human rights framework that applies when the tax authority considers imposing penalties on individuals or organisations under the prohibition of promotion of certain tax avoidance arrangements (POP) rules. The factsheet explains the rights available to those facing potential enforcement action under this legislation, helping businesses and advisers understand their protections during the compliance process.
Source: HMRC (GOV.UK) – Read the original
HMRC has published Excise Notice 207 to explain the excise duty drawback scheme, which allows businesses to recover UK excise duty they have paid on certain goods. The notice sets out the conditions under which traders can claim refunds of excise duty and the procedures for submitting drawback applications. This guidance applies to organisations involved in the production, supply, or export of excisable goods who may be eligible for duty recovery.
Source: HMRC (GOV.UK) – Read the original
Businesses can now formally notify HMRC of their intention to claim excise duty drawback using the EX75 form, which can be submitted through email, post, or online channels. This notice allows traders to communicate their planned drawback claims to customs authorities in advance. The form streamlines the process for excise movements where goods may qualify for duty recovery.
Source: HMRC (GOV.UK) – Read the original
The Climate Change (Duties of Public Bodies: Reporting Requirements) (Scotland) Amendment Order 2026 revises the roster of Scottish public bodies that must submit climate change compliance reports under section 44 of the Climate Change (Scotland) Act 2009. The amendment modifies schedule 1 of the 2015 order, which sets out which organisations are subject to mandatory climate reporting duties. Affected public bodies will need to ensure they meet their reporting obligations as listed in the updated schedule.
Source: legislation.gov.uk – Read the original
HMRC has published guidance explaining how businesses can cancel their VAT registration and the conditions they must meet to do so. The guidance covers the eligibility criteria, notification requirements, and the steps involved in the deregistration process. Traders should consult this guidance to understand their obligations when ceasing VAT-registered activities or falling below the registration threshold.
Source: HMRC (GOV.UK) – Read the original