Day: 21 October 2026

A correction slip has been issued to amend legislation covering multiple areas of employment law, including workers’ rights, redundancy procedures, public contract worker protections, and employer equality duties. The amendments also address changes to the definition of employment businesses, establishment of negotiating bodies for school support staff and social care, amendments to seafarers’ wages provisions, maritime employment agreements, trade union regulations, and labour market enforcement mechanisms. This correction ensures the accuracy and proper application of the comprehensive employment law reforms across multiple sectors and regulatory areas.

Source: legislation.gov.uk – Read the original

The Air Navigation (Restriction of Flying) (Drymen, Stirling, Scotland) (Emergency) (Revocation) Regulations 2026 removes temporary flight restrictions that were previously imposed over the Drymen area near Stirling in Scotland. The revocation regulation cancels the emergency measures that had limited aircraft operations in this designated zone. This change affects airspace users and operators conducting flights in the affected Scottish region.

Source: legislation.gov.uk – Read the original

HMRC outlines the enforcement actions it can take against taxpayers who fail to settle their tax obligations, including the use of debt collection agencies and additional measures applicable to those residing outside the UK. The guidance explains the progression of enforcement steps HMRC may initiate when tax debts remain unpaid and clarifies how international residency affects the debt recovery process.

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

HMRC has released its Accredited official statistics bulletin on alcohol, presenting provisional duty receipts figures through October 2026 alongside production and clearances data extending to September 2026. The bulletin provides up-to-date insights into alcohol sector activity and tax revenues for businesses and trade professionals monitoring market trends. This statistical release forms part of HMRC’s regular reporting on alcohol duty performance across the UK.

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

HMRC has clarified the rules governing Universal Credit entitlements for households with more than two children where claims were made before 6 April 2026. The guidance outlines specific exceptions and circumstances that may apply to families exceeding the standard two-child limitation within the Universal Credit system. This information is relevant to claimants managing benefits for larger households during the specified period.

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

The Valuation Office has published Part 1 of its technical manual, which sets out the methodology and standards for assessing rateable occupation of non-domestic business properties in the UK. This guidance document provides practitioners and property professionals with the official framework for determining whether a property qualifies as rateable and how occupation is evaluated for rating purposes. The manual serves as the definitive reference for consistent application of rating principles across different types of business premises.

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

HMRC has published its October 2026 edition of the bi-monthly Employer Bulletin, providing employers and payroll agents with current information on payroll compliance matters. The bulletin covers topical payroll issues and regulatory developments relevant to UK employers managing their tax obligations. This publication forms part of HMRC’s regular guidance programme to keep the employer community informed of changes and best practice in payroll administration.

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

The Valuation Office has published technical guidance on how properties used for disabled persons qualify for business rates exemptions. The manual sets out the criteria and conditions that must be met for non-domestic properties to receive relief from business rates on the basis of their use by or for disabled individuals. This forms part of the comprehensive rating valuation manual that governs how local authorities assess and value business properties across England for tax purposes.

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

A revised Code of Practice governing time off for trade union duties and activities will take effect on 30 October 2026. The Code, issued by ACAS under the Trade Union and Labour Relations (Consolidation) Act 1992, provides guidance for employers and employees on time off entitlements for trade union representatives, learning representatives and equality representatives. This update replaces the previous version of the Code.

Source: legislation.gov.uk – Read the original

HMRC has published the Import VAT Manual, which provides detailed guidance covering VAT obligations on goods entering the UK and the various relief mechanisms available to importers. The manual explains how import VAT is calculated, charged and recovered, alongside eligibility criteria for different types of VAT relief schemes. This resource serves as the authoritative reference for businesses handling imported goods to ensure correct VAT compliance at the border.

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