Day: 2 October 2026

HMRC has published guidance clarifying how VAT applies to goods that are exported from the UK or permanently removed from British territory. The guidance covers the VAT treatment rules for suppliers and customers involved in such transactions, helping businesses understand their obligations when goods leave the UK. This updated guidance reflects current VAT legislation and provides practical examples for different export and removal scenarios affecting importers, exporters, and logistics providers.

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

HMRC has introduced form W4D to enable businesses to defer payment of Excise Duty obligations on vaping products when they are released from excise warehouses. This form provides a mechanism for deferred payment rather than immediate settlement of duty liabilities. The process applies specifically to vaping products moving out of excise warehouse arrangements.

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

HMRC has implemented a Special Measures regime targeting traders and businesses identified as presenting heightened compliance risks. The framework enables customs authorities to apply enhanced scrutiny, reporting requirements, and operational controls to affected parties engaged in import or export activities. Traders subject to Special Measures must comply with stricter documentation, declaration, and procedural standards to maintain their trading privileges. This enforcement tool applies to entities demonstrating patterns of non-compliance, fraud indicators, or involvement in controlled goods.

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

HMRC has released an updated register identifying individuals and entities who have been found to have deliberately provided false or misleading information regarding their tax obligations. The public list serves as a transparency measure and includes details of those sanctioned for deliberate tax non-compliance. This information is maintained to inform businesses and trading partners of parties involved in serious tax violations.

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