Day: 1 October 2026

The Recovery of Health Services Charges (Amounts) (Amendment) Regulations (Northern Ireland) 2026 updates the tariff of charges that apply when compensation payments are made for injuries. The regulations modify the existing 2006 scheme under which compensation payers must recover costs for hospital treatment and ambulance services provided to injured persons. The charges themselves are determined by a tariff set out in the principal regulations and issued via certificates from the Department for Communities.

Source: legislation.gov.uk – Read the original

This statutory order designates the end date of the access preparation period for coastal margin land along a long-distance walking route stretching from Kimmeridge Bay to Highcliffe. The Secretary of State has approved Natural England’s proposals for coastal access on this stretch, allowing the new route to become available for public use. Approval notices are published on gov.uk and can be requested from the Department for Environment, Food and Rural Affairs.

Source: legislation.gov.uk – Read the original

VAT-registered businesses that make exempt supplies must follow specific procedures to handle input tax costs associated with those exempt activities. Partial exemption rules determine how much input tax can be recovered when a business has both taxable and exempt supplies. Businesses must calculate and apportion their input tax correctly to ensure they only recover the proportion relating to taxable turnover. HMRC provides guidance on the methods and documentation required to demonstrate compliance with partial exemption requirements.

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

Businesses can cancel their VAT registration through two methods: submitting a request online or sending documentation by post. The process allows traders to formally end their VAT registered status with HMRC when they no longer meet registration requirements or cease trading. This guidance outlines the procedures and acceptable channels for initiating VAT registration cancellation.

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

HMRC has published guidance covering the receipt, storage and movement of excise goods, including both duty-suspended and duty-paid stock. The guidance outlines compliance requirements for businesses involved in trading or holding excise products such as alcohol and fuel. This covers the practical procedures and regulatory obligations that apply when moving, storing and dealing with these controlled goods across the supply chain.

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

HMRC has issued updated notice 203a detailing the regulatory framework that Registered Consignees must follow when moving excise goods commercially within the UK. The notice outlines the compliance obligations and procedural requirements for businesses holding registered consignee status. This guidance applies to organisations involved in the commercial handling and transportation of excise goods such as alcohol and fuel.

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

The Law of Property Act sets out the requirements for calculating and remitting VAT liability when businesses dispose of property assets. This legislation establishes the rules determining whether property sales are subject to VAT and how traders must account for any tax due on such transactions. Understanding these provisions is essential for businesses that hold property as trading stock or investment assets to ensure correct tax compliance.

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

The IHT100a form enables businesses and individuals to notify HMRC when Inheritance Tax becomes payable on gifts or transfers of value involving trusts. This formal notification ensures compliance with IHT obligations and allows taxpayers to declare when tax liabilities arise from such transfers. The form streamlines the reporting process for complex trust-related transactions subject to Inheritance Tax.

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

HMRC requires operators of excise warehouses to submit Form W1 to report their receipts, dispatches, and current stock levels of alcohol, tobacco, and vaping products. This form serves as the primary reporting mechanism for warehouse holders to declare their inventory position and movements of duty-suspended goods. The submission ensures HMRC maintains accurate records of excise goods held under warehouse authorisation.

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

HMRC has issued Excise Notice 197b to clarify the procedures for handling and moving both duty-paid and duty-free excise goods within UK Aircraft Store Floors. This notice sets out the regulatory requirements that operators must follow when managing excise inventory in these specialist facilities. The guidance applies to anyone involved in the storage and movement of excisable products destined for aircraft use.

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