HMRC has reorganised its Partnership Manual to improve navigation and clarity for users. A cross-reference table at PM100100 maps the old manual references to their new locations, allowing traders and tax professionals to locate relevant partnership tax guidance under the revised structure.
Source: HMRC (GOV.UK) – Read the original
Form C945T enables train operators and suppliers to seek permission from HMRC to stock alcohol, vaping products and tobacco as duty-free stores onboard trains. The form formalises the application process for obtaining authority to carry these excise goods without duty liability during train operations. This applies to any organisation responsible for provisioning trains with these product categories for passenger sales.
Source: HMRC (GOV.UK) – Read the original
Traders can now access a searchable list of alcohol wholesalers in the Isle of Man that hold valid approval under the Alcohol Wholesaler Registration Scheme. This tool allows businesses to check whether their suppliers or potential trading partners are properly registered and compliant with Isle of Man alcohol wholesale regulations. The scheme requires wholesalers to register and maintain approval status to legally operate in the territory.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance setting out the compliance consequences for individuals and businesses that promote certain tax avoidance schemes deemed illegal under UK law. The factsheet details the regulatory framework governing prohibited scheme promotion and explains the enforcement procedures HMRC will follow against those involved in marketing or facilitating such arrangements. This guidance applies to tax advisers, accountants, and other professionals who may be tempted to market aggressive tax strategies to their clients.
Source: HMRC (GOV.UK) – Read the original
Employers can declare the value of items covered by their PAYE Settlement Agreement by submitting form PSA1 or providing an informal calculation directly to HMRC. This notification process allows businesses to formally report the taxable value of benefits and other items included within their existing PSA arrangement. The submission ensures HMRC records are accurate and up to date regarding the items covered by the settlement.
Source: HMRC (GOV.UK) – Read the original
The UK government has opened a technical consultation on proposed regulations governing how the Plastic Packaging Tax treats chemically recycled plastic, specifically focusing on implementing a mass balance methodology. The consultation seeks industry feedback on draft regulations and accompanying guidance that would establish how businesses can demonstrate and claim credit for chemically recycled content in their plastic packaging. This approach aims to clarify the tax treatment of chemically recycled materials alongside mechanically recycled alternatives. The mass balance method would allow companies to track recycled content through their supply chains where physical segregation of recycled materials is impractical.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance to help UK taxpayers identify fraudulent communications attempting to obtain personal or financial information through phone calls, text messages, emails, and social media platforms. The checklist provides criteria to distinguish between legitimate HMRC contact and scam attempts. This resource aims to protect compliance professionals and traders from falling victim to tax fraud schemes that could compromise sensitive customs and trade data.
Source: HMRC (GOV.UK) – Read the original
HMRC has released the September 2026 local reference rent levels for residential properties across England, organised by number of rooms and broad rental market areas. The data covers LRR rates applicable to different property sizes within each BRMA, providing updated rental benchmarks for the specified period. This reference data is used to determine housing benefit calculations and rental payment assessments for residential tenancies in England.
Source: HMRC (GOV.UK) – Read the original
Claimants who receive a backdated disability benefit decision while receiving Working Tax Credit or Child Tax Credit can now request that the backdated period be included in their tax credit claim. This allows individuals to potentially receive additional tax credit payments reflecting the period covered by the backdated disability benefit award. The process enables taxpayers to align their tax credit entitlement with disability benefit decisions that cover earlier periods than initially claimed.
Source: HMRC (GOV.UK) – Read the original
HMRC has released guidance identifying approved payers under the middleman scheme for non-UK resident entertainers. The list helps determine whether withholding tax deductions are required on payments to overseas performers. Businesses engaging non-UK resident entertainers should consult the approved payers list to establish their tax obligations and ensure correct compliance with withholding requirements.
Source: HMRC (GOV.UK) – Read the original