HMRC has published form IHT100f for taxpayers and representatives to notify the agency when events occur that impact property benefiting from an Inheritance Tax or Estate Duty conditional exemption. The form must be submitted when circumstances change that affect the exemption status, ensuring HMRC records are kept current regarding conditional relief arrangements on inherited assets.
Source: HMRC (GOV.UK) – Read the original
HMRC has published the official accredited statistics for UK overseas trade in goods for August 2026. The dataset includes comprehensive trade flow information covering over 9,000 commodity classifications and more than 200 trading partner countries, available at both aggregated and detailed product levels. This monthly publication provides logistics and customs professionals with detailed trade movement data essential for compliance and operational planning.
Source: HMRC (GOV.UK) – Read the original
An Upper Tribunal planning appeal decision dated 27 February 2025 has approved the conversion of an upper floor retail office into three residential flats, along with an extension to the first and second floors to create four additional flats and related works. This decision confirms permission for the change of use and structural alterations to accommodate the seven-unit residential development. The ruling affects the property owner and relevant local planning authority regarding future compliance with residential use and building regulation requirements.
Source: HMRC (GOV.UK) – Read the original
HMRC has published the updated PAYE internet submissions schema for the 2026 to 2027 tax year, along with supporting documentation for software developers integrating with PAYE systems. The schema defines the technical format and structure for submitting payroll data, expenses and benefits information electronically. Software providers must implement these specifications to ensure compliant filing of PAYE returns and related employment data during the specified tax year.
Source: HMRC (GOV.UK) – Read the original
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
The Recovery of Health Services Charges (Amounts) (Amendment) Regulations (Northern Ireland) 2026 updates the tariff of charges that apply when compensation payments are made for injuries. The regulations modify the existing 2006 scheme under which compensation payers must recover costs for hospital treatment and ambulance services provided to injured persons. The charges themselves are determined by a tariff set out in the principal regulations and issued via certificates from the Department for Communities.
Source: legislation.gov.uk – Read the original
This statutory order designates the end date of the access preparation period for coastal margin land along a long-distance walking route stretching from Kimmeridge Bay to Highcliffe. The Secretary of State has approved Natural England’s proposals for coastal access on this stretch, allowing the new route to become available for public use. Approval notices are published on gov.uk and can be requested from the Department for Environment, Food and Rural Affairs.
Source: legislation.gov.uk – Read the original