HMRC has established a dedicated service enabling businesses to submit questions about the Carbon Border Adjustment Mechanism (CBAM), which imposes carbon charges on imported goods. This facility allows traders to seek clarification on how CBAM requirements apply to their operations and customs procedures. The service is designed to help importers and other supply chain participants understand their compliance obligations under the new mechanism.
Source: HMRC (GOV.UK) – Read the original
HMRC has published official accredited statistics detailing government revenues generated from UK oil and gas production activities. The statistics encompass revenue data across all producing fields, with particular focus on those liable to Petroleum Revenue Tax (PRT). This dataset provides businesses and compliance professionals with comprehensive information on government take from the oil and gas sector for monitoring and reporting purposes.
Source: HMRC (GOV.UK) – Read the original
Organisations and individuals who are registered for the Economic Crime Levy must inform HMRC if they become insolvent, cancelling their registration and submitting final returns. This notification process applies to any entity that has become subject to insolvency proceedings and is no longer operating as a going concern. The requirement ensures HMRC records are updated and any outstanding levy obligations are properly settled or discharged through the insolvency process.
Source: HMRC (GOV.UK) – Read the original
HMRC has released a list documenting VAT appeals where the tax authority has experienced full or partial losses in legal proceedings. The guidance is designed to alert other businesses to these decisions and their potential relevance to similar tax situations. This information helps traders understand how courts have interpreted VAT legislation and where HMRC’s positions may have been challenged successfully.
Source: HMRC (GOV.UK) – Read the original
HMRC has presented the National Insurance Fund Accounts to Parliament as required under the Social Security Administration Act 1992. This annual financial report provides details of the fund’s revenue, expenditure and reserves, tracking contributions and benefit payments throughout the fiscal year. The accounts are a statutory disclosure document that ensures transparency in how National Insurance contributions are managed and allocated to support the social security system.
Source: HMRC (GOV.UK) – Read the original
HMRC has published the Economic Crime Supervision Handbook to guide staff on implementing their roles within the Economic Crime Supervision function. The handbook covers legislation interpretation, policy application, sanctions framework implementation, and powers available under the Money Laundering Regulations 2017. External customers can also use the handbook to understand how sanctions are applied, with supporting training videos available through the EC Capability and Learning Zone.
Source: HMRC (GOV.UK) – Read the original
The Social Security (Income and Capital Disregards) (Amendment) Regulations (Northern Ireland) 2026 modify how income and capital are treated across multiple Northern Ireland benefit schemes. The changes affect State Pension Credit, Housing Benefit, Employment and Support Allowance, and Universal Credit regulations, adjusting the financial thresholds and disregards applied when calculating benefit entitlement. This amendment consolidates updates to five separate sets of Northern Ireland social security regulations governing means-tested and contribution-based benefits.
Source: legislation.gov.uk – Read the original
The Protection Against Detriment (Industrial Action) Regulations 2026 establish legal safeguards that specify which detriments workers cannot face when participating in industrial action, operating under powers granted by the Trade Union and Labour Relations (Consolidation) Act 1992. These regulations clarify the types of adverse treatment that employers are prohibited from inflicting on employees who take strike action or other forms of industrial action. The rules apply to workers across all sectors and establish a legal framework for protecting employment rights during labour disputes.
Source: legislation.gov.uk – Read the original
The Trade Unions (Right to Access Workplaces) Regulations 2026 establish a legal framework enabling trade union officials to enter employer premises and communicate with workers through various channels. The regulations permit access agreements between unions and employers, allowing union representatives to deliver information to staff either in person or through alternative means. This legislation forms part of a wider employment law reform package designed to formalise union engagement in workplace settings.
Source: legislation.gov.uk – Read the original