Year: 2026

This correction slip amends an Order that grants Network Rail Infrastructure Limited the authority to compulsorily acquire land rights and temporarily occupy land for constructing a road-rail vehicle access point onto the Great Western Mainline. The powers enable Network Rail to establish a construction compound with temporary ramp facilities and create a permanent maintenance access route to support the delivery of Old Oak Common station. The Order applies to all land within the specified limits required for these infrastructure works.

Source: legislation.gov.uk – Read the original

A correction slip has been issued amending the Provision of Services Regulations 2009 to restate, revoke or replace secondary assimilated law provisions under the Retained EU Law (Revocation and Reform) Act 2023. The amendments include saving and transitional provisions to manage the transition of affected rules. These changes form part of the government’s wider programme to reform retained EU law in UK legislation.

Source: legislation.gov.uk – Read the original

HMRC has made available a series of email updates, videos and webinars designed to help businesses understand money laundering regulations and their compliance obligations. The materials cover the responsibilities of organisations subject to money laundering supervision and explain how to report suspicious activity to the relevant authorities. These resources are intended to support businesses in meeting their anti-money laundering requirements.

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

HMRC has launched a technical consultation seeking feedback on proposals to strengthen the quality and consistency of third-party data it receives regarding interest income and card sales transactions. The initiative aims to improve data reliability through better utilisation of information provided by financial institutions and payment processors. The consultation invites responses from affected businesses and stakeholders on how HMRC should refine its data collection methods to enhance compliance and reporting accuracy.

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

HMRC has issued comprehensive guidance on how VAT assessments are issued, amended, and withdrawn, along with procedures for correcting errors in VAT returns. The guidance covers the administration of assessments and includes details on reasonable excuse provisions, with businesses directed to CH160000 guidance for the latest position on what constitutes reasonable excuse in VAT matters.

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

HMRC has issued a reminder that tax advisers must complete mandatory registration before 18 August 2026 under new regulatory requirements. The deadline is now one month away, with advisers needing to ensure their compliance ahead of this key date. Those who fail to register by the deadline risk non-compliance with the updated rules. The registration process applies to advisers who meet the eligibility criteria under the new scheme.

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

HMRC has published a handbook outlining the accounting obligations and reporting requirements that insolvency practitioners and official receivers must follow when dealing with HMRC matters. The resource provides guidance on what practitioners need to account for during insolvency procedures and identifies the relevant HMRC contacts for specific enquiries. This handbook serves as a reference tool for professionals managing insolvencies to ensure compliance with HMRC regulations and processes.

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

HMRC has published guidance on how it issues claims to insolvency practitioners handling insolvent estates, including the application of VAT penalties and interest charges. The guidance clarifies the procedures insolvency practitioners should follow when dealing with HMRC claims during the insolvency process. This affects insolvency practitioners, creditors, and businesses with outstanding tax liabilities during insolvency proceedings.

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

HMRC has issued guidance for insolvency practitioners handling VAT obligations when appointed to manage insolvent VAT-registered companies. The notice outlines how VAT should be accounted for during insolvency procedures and provides contact information for practitioners requiring further assistance from tax authorities. This guidance applies to licensed insolvency practitioners dealing with VAT liabilities and compliance for their insolvent clients.

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

This guidance clarifies the circumstances under which individuals and firms must register as tax advisers with HMRC and identifies situations where registration is not required. The rules distinguish between different types of tax work and professional status, determining who falls within the tax adviser registration regime. Businesses providing tax advice or services need to understand these requirements to ensure compliance with their regulatory obligations.

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