Month: September 2026

Part 8A of the Valuation Office’s technical manual sets out how repair costs and economic viability are assessed when determining rateable values for non-domestic business properties. The guidance establishes the framework for evaluating whether property repairs represent genuine maintenance or capital improvements that affect tax liability. This manual section provides property valuers and owners with standardised criteria for understanding how repair expenditure influences business rates calculations across the UK.

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

Form IHT404 has been released by HMRC for use alongside the main inheritance tax return form IHT400 to declare details of all UK assets that a deceased person held jointly with another individual. The form enables executors and administrators to provide comprehensive information about jointly owned property and assets as part of the inheritance tax assessment process. Completion of this supplementary form is required when the estate includes any jointly owned UK assets.

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

HMRC is asking Construction Industry Scheme contractors who have received notification letters to report errors relating to incorrect rates applied to subcontractor payments during the 2025 to 2026 tax year. Contractors affected by rate application mistakes should contact HMRC to correct their monthly returns. This measure allows businesses to resolve discrepancies identified by the tax authority during the current tax period.

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

Excise Notice 75 sets out the rules governing when rebated diesel, biodiesel and kerosene can be lawfully used in vehicles and other machinery. The notice clarifies eligibility requirements and conditions for businesses and operators seeking to use these lower-duty fuels. Rebated fuels typically apply to specific sectors such as agriculture, haulage and heating, subject to strict conditions to prevent misuse.

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

HMRC’s Excise Notice 179e sets out updated legal definitions for biofuel products and fuel substitutes, along with the applicable excise duty rates, taking effect from 1 April 2022. The notice clarifies the roles and responsibilities of producers of these fuel types under UK excise law. This guidance applies to businesses manufacturing or importing biofuels and fuel substitutes for use in the UK market.

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

The Valuation Office has published technical guidance for assessing business rates on properties that are undergoing reconstruction or redevelopment schemes and cannot be occupied for their intended use. This guidance is part of the official rating manual used to value non-domestic properties for business rate assessment purposes. The manual provides the standards and methodology that valuers must follow when determining rateable values for buildings in this specific condition.

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

HMRC Excise Notice 179a sets out the regulatory framework governing the production, supply and consumption of aviation turbine fuels (avtur) in the UK. The notice covers compliance obligations for producers and suppliers of jet fuel, including registration requirements, record-keeping standards and duty payment procedures. Operators in the aviation fuel sector must adhere to these rules to ensure proper excise treatment and avoid penalties.

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

HMRC Excise Notice 184B outlines the process through which businesses can claim a rebate on duty paid on light oil when used specifically as furnace fuel. The scheme allows eligible operators to recover excise duty costs on qualifying fuel supplies used in heating applications. Businesses seeking to participate must meet certain criteria and follow HMRC’s application and claim procedures as detailed in the notice.

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

These Regulations bring into force amendments from the Absent Voting (Elections in Scotland and Wales) Act 2025 that restrict the maximum length of time individuals can hold entitlements to vote by post in local government elections in Scotland and Wales. The changes also apply equivalent restrictions to proxy postal voting entitlements for the same elections. These provisions complete the commencement of the 2025 Act, which partially came into force on Royal Assent.

Source: legislation.gov.uk – Read the original

These regulations implement provisions from the Renters’ Rights Act 2025 that require private landlord redress schemes to be formally approved or designated by the Secretary of State. The schemes must provide for independent investigation and determination of complaints from prospective, current, or former residential tenants against private rented sector landlords who are scheme members. The regulations set out the criteria and process for scheme approval and designation under the Act.

Source: legislation.gov.uk – Read the original