Electricity producers and energy suppliers are required to submit Climate Change Levy returns to HMRC at specified intervals. This guidance sets out the procedures and deadlines for submitting these mandatory returns. The returns track liability for the Climate Change Levy, a tax applied to business use of energy in the UK. Organisations in these sectors should ensure they understand their submission obligations to remain compliant.
Source: HMRC (GOV.UK) – Read the original
Tax agents can now utilise four different methods to secure client authorisation for representation purposes, including a digital handshake process, the Online Agent Authorisation service, traditional paper-based forms, and direct authorisation through a client’s business tax account. Each method provides a distinct pathway for agents to gain the necessary permissions to act on behalf of their clients within HMRC systems. The guidance clarifies the procedures available to practitioners seeking to establish proper authorisation relationships with their client base.
Source: HMRC (GOV.UK) – Read the original
HMRC has introduced a Vaping Products Duty alongside a mandatory Vaping Duty Stamps Scheme designed to regulate the vaping market. The scheme affects manufacturers, importers, and distributors of vaping products who must understand their obligations and compliance requirements. Businesses involved in the vaping sector should review the guidance to determine how the duty and stamping requirements will apply to their operations.
Source: HMRC (GOV.UK) – Read the original
Form C945 enables businesses to request authorisation for shipping alcoholic beverages, vaping products and tobacco items as duty-free stores aboard vessels. The form is used to obtain permission for these goods to be supplied to ships without incurring customs duty charges. This applies to shipments intended for use as stores on board rather than for sale or importation.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance enabling businesses and individuals to confirm whether someone claiming to represent the tax authority is genuinely an HMRC officer or collector. The guidance sets out the verification steps you should take when HMRC staff visit you in person, helping protect against fraudulent callers impersonating tax officials. This information is relevant to anyone who may be approached by individuals claiming to act on behalf of HMRC.
Source: HMRC (GOV.UK) – Read the original
HMRC has reorganised its Partnership Manual to improve navigation and clarity for users. A cross-reference table at PM100100 maps the old manual references to their new locations, allowing traders and tax professionals to locate relevant partnership tax guidance under the revised structure.
Source: HMRC (GOV.UK) – Read the original
Form C945T enables train operators and suppliers to seek permission from HMRC to stock alcohol, vaping products and tobacco as duty-free stores onboard trains. The form formalises the application process for obtaining authority to carry these excise goods without duty liability during train operations. This applies to any organisation responsible for provisioning trains with these product categories for passenger sales.
Source: HMRC (GOV.UK) – Read the original
Traders can now access a searchable list of alcohol wholesalers in the Isle of Man that hold valid approval under the Alcohol Wholesaler Registration Scheme. This tool allows businesses to check whether their suppliers or potential trading partners are properly registered and compliant with Isle of Man alcohol wholesale regulations. The scheme requires wholesalers to register and maintain approval status to legally operate in the territory.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance setting out the compliance consequences for individuals and businesses that promote certain tax avoidance schemes deemed illegal under UK law. The factsheet details the regulatory framework governing prohibited scheme promotion and explains the enforcement procedures HMRC will follow against those involved in marketing or facilitating such arrangements. This guidance applies to tax advisers, accountants, and other professionals who may be tempted to market aggressive tax strategies to their clients.
Source: HMRC (GOV.UK) – Read the original