Individuals who have received notification from HMRC can now submit applications for refunds of Class 1 National Insurance contributions using form CA4361. This process applies to those identified by HMRC as eligible for such refunds through official correspondence. The form provides the formal mechanism for claiming back overpaid contributions in this category.
Source: HMRC (GOV.UK) – Read the original
A dedicated HMRC form now enables individuals to claim repayment of UK income tax that has been withheld from property income dividends distributed by UK Real Estate Investment Trusts. The form UK-REIT DT-Individual is designed specifically to address double taxation issues arising from REIT dividend payments. This allows eligible taxpayers to recover tax deducted at source under double taxation relief provisions. The form streamlines the claims process for investors receiving distributions from UK REITs.
Source: HMRC (GOV.UK) – Read the original
The Tax Credits Manual outlines how HM Revenue and Customs processes and manages Child Tax Credit and Working Tax Credit claims. The manual covers the administration procedures, eligibility assessments, and case handling requirements for these two tax credit schemes. This reference material is used by HMRC staff and provides transparency on how tax credit cases are evaluated and processed.
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HMRC has published a user guide providing step-by-step instructions for employers to operate their payroll and modify payroll information through the Basic PAYE Tools service. This guidance is intended to assist users in managing their PAYE obligations and updating relevant employment records within the system.
Source: HMRC (GOV.UK) – Read the original
UK-based operators of digital platforms that facilitate the sale of goods or services by users are now required to register information about their sellers with HMRC. The requirement applies to platforms enabling third-party sales and represents a move to increase tax compliance visibility across the digital economy. Platform operators should check the specific registration criteria to determine their obligations under these new reporting requirements.
Source: HMRC (GOV.UK) – Read the original
HMRC has issued a reminder to individuals with secondary income sources to verify whether they are required to register for Self Assessment and report their earnings to the tax authority. The message targets those operating side hustles or supplementary business activities. Taxpayers should review their obligations to ensure compliance with self-assessment requirements and income declaration rules.
Source: HMRC (GOV.UK) – Read the original
HMRC has published updated accredited official statistics for Air Passenger Duty covering provisional data through to July 2026. The bulletin tracks annual figures on chargeable passengers, passenger declarations and receipts collected under the APD scheme. This data release provides customs and logistics professionals with the most recent available information on air travel tax volumes and government revenue from the duty.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance clarifying the penalty regime that applies when returns or documents contain inaccuracies. The factsheet CC/FS7A outlines the circumstances under which traders and businesses may face financial penalties for errors in their submissions to customs and tax authorities. This guidance is relevant to anyone completing compliance documentation as part of their customs or tax obligations in the UK.
Source: HMRC (GOV.UK) – Read the original
HM Revenue and Customs has published accredited official statistics providing a comprehensive breakdown of tax receipts, National Insurance contributions, and expenditure across the UK. The statistics cover HMRC’s collection activities and serve as key economic indicators for government revenue. These figures are used to inform policy decisions and provide transparency on the UK’s tax collection performance. The data is regularly updated to reflect current fiscal position.
Source: HMRC (GOV.UK) – Read the original
HMRC and the Office for National Statistics have released official statistics providing monthly estimates of payrolled employees and wage data derived from PAYE Real Time Information records for July 2026. The figures form part of an ongoing joint statistical release tracking employment levels and earnings across the UK labour market. This data is regularly updated to provide current insights into payroll trends and workforce numbers.
Source: HMRC (GOV.UK) – Read the original