Day: 27 October 2026

The UK government has issued a revised Code of Practice governing access and unfair practices during trade union recognition and derecognition processes, which will become law on 30 October 2026. This new code replaces the previous version that has been in place since October 2005, updating guidance on how unions and employers must conduct themselves during these formal procedures. The Order includes transitional provisions to manage the shift from the old code to the new requirements.

Source: legislation.gov.uk – Read the original

HMRC has published official accredited statistics tracking the volume and value of property transactions completed across the UK on a monthly basis, covering deals valued at £40,000 and above. This statistical series provides regular data on completed property sales within this threshold, offering insights into transaction activity across the UK property market. The figures are compiled and released as part of HMRC’s official statistics programme to support analysis of property market trends and transaction patterns.

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

HMRC guidance on VAT Notice 709/3 sets out the circumstances under which businesses supplying holiday accommodation, caravans, and camping facilities must charge VAT on their services. The notice covers the applicable VAT treatment for different types of short-term accommodation providers and explains when the tax is due on bookings and payments. This applies to all accommodation businesses including hotels, guest houses, self-catering properties, caravan sites, and camping grounds operating in the UK.

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

HMRC has published the FAC-01 template for businesses that have received a statutory notice requiring them to report fees and commissions information. The template serves as the formal return format that must be used when submitting this data to HMRC in response to such notices. This guidance applies to any organisation subject to an FAC-01 statutory notice from HMRC.

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

HMRC has published updated Tax-Free Childcare statistics for September 2026, detailing the number of families and children with active and utilised accounts alongside government top-up expenditure. The data includes breakdowns by region and account usage patterns, with specific metrics on accounts for disabled children categorised by age. This regular statistical release provides visibility on scheme participation and spending across the UK.

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