Month: October 2026

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

HMRC has published guidance on how importers and clearing agents should calculate VAT liability on goods entering the UK by using the declared customs value. The guidance covers the methodology for determining the VAT assessment base when goods cross the border, which differs depending on whether the transaction involves a sale, a gift, or goods imported for other purposes. This process is essential for customs declarations and affects the total import duty and tax payments required when goods arrive in the UK.

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

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