UK country-by-country service availability and known issues

HMRC has published guidance allowing users to check the current operational status of the country-by-country reporting service and identify any technical problems or disruptions affecting access. The service enables multinational enterprises to file country-by-country reports on their global tax positions as required under UK transfer pricing regulations.

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

HMRC Digital Platform Reporting Service Status and Known Issues

HMRC has published guidance on the availability of its digital platform reporting service, allowing users to check current system status and any technical issues that may affect their submissions. The service is used by businesses to report digital platform transactions as part of UK tax compliance requirements. Users experiencing problems with access or functionality can refer to this guidance to understand whether issues are system-wide or related to their individual setup.

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

How to Verify if a Business Has Authorised Economic Operator Status with HMRC

HMRC has published guidance enabling businesses and traders to check whether a company holds Authorised Economic Operator (AEO) status. The list allows users to search for AEO-accredited organisations, which qualify for customs facilitations and reduced compliance checks. This resource helps traders identify legitimate AEO holders and supports verification during supply chain dealings.

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

HMRC Publishes Guidance on Corporation Tax Treatment of Intangible Assets and R&D Relief

HMRC has issued a comprehensive manual covering the corporation tax implications of intangible asset ownership and transactions, alongside guidance on relief mechanisms for research and development activities. The manual addresses tax credits available for R&D spending, vaccines research relief provisions, and the tax treatment of contaminated land remediation costs. The guidance applies to UK businesses claiming R&D tax relief or managing intangible assets as part of their corporate tax position.

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

HMRC lists software developers offering entry summary declaration support services

HMRC has published a directory of software developers who can assist businesses with preparing entry summary declarations and associated safety and security declarations for imported goods. The resource helps importers identify technology providers capable of handling the administrative requirements for customs entry processing. This supports businesses in meeting their declaration obligations when bringing goods into the UK.

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

HMRC Guidance on Calculating Gains from Foreign Life Insurance Policies

HMRC has published guidance on how taxpayers should calculate gains arising from foreign life insurance policies and report these on their Self Assessment tax returns. The helpsheet HS321 provides instructions for determining taxable gains and entering relevant figures in the correct boxes on the tax return. This guidance applies to individuals who hold life insurance policies with overseas insurers and need to declare any gains made on these policies.

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

Cross-Border Arrangement Reporting Service Status Updates

HMRC has published guidance on the availability and technical issues affecting the service used to disclose cross-border tax arrangements. This resource allows users to check whether the reporting system is currently operational and to view any known problems that may impact submission of disclosures. The guidance helps businesses and their advisers plan their compliance activities around any service disruptions or maintenance windows.

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

British Transport Police Introduces Barred and Advisory Lists Under New 2026 Regulations

The British Transport Police Authority is now required to maintain and manage two separate lists under the Crime and Policing Act 2026: a barred persons list and an advisory list. These lists apply specifically to the British Transport Police Force and establish mechanisms for identifying individuals subject to employment restrictions or advisory warnings within the force. The regulations implement Schedule 25 of the Crime and Policing Act 2026 to create standardised vetting and personnel management procedures across the transport policing sector.

Source: legislation.gov.uk – Read the original

England Updates Biodiversity Gain Plan Requirements in Planning Procedures

The 2026 Regulations modify Part 7A of the Town and Country Planning (Development Management Procedure) (England) Order 2015 to revise how biodiversity gain plans are submitted, assessed, and determined in the planning process. The changes affect the format, submission deadlines, required documentation, decision-making procedures, and appeal mechanisms for biodiversity gain plans. These amendments apply to planning applications in England where biodiversity gain provisions are relevant.

Source: legislation.gov.uk – Read the original

HMRC Opens Online Application for Voluntary Class 3 National Insurance Contributions for Overseas Periods

HMRC has launched an online service allowing eligible individuals to apply for voluntary Class 3 National Insurance contributions to cover periods spent abroad. The service is available only to those who have received a letter from HMRC inviting them to make contributions. This facility enables affected individuals to protect their National Insurance records for overseas employment or residence periods by paying voluntary contributions through a dedicated digital application process.

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