A new duty on vaping products and mandatory stamping scheme will commence on 1 April 2026, requiring manufacturers, importers and storage operators in the UK to prepare for compliance. The guidance outlines the requirements businesses must meet to operate within the new regulatory framework. Companies handling vaping products will need to understand their obligations under the scheme ahead of the implementation date.
Source: HMRC (GOV.UK) – Read the original
The Valuation Office Agency has published technical guidance in Section 13 of its Land Compensation Manual, which sets out the framework for calculating and processing loss payments in compulsory purchase cases. This manual section provides detailed procedures and valuation principles that apply when landowners and occupiers receive compensation beyond basic land value. The guidance covers the assessment of disturbance, severance, and other qualifying losses for those affected by compulsory acquisition of their property.
Source: HMRC (GOV.UK) – Read the original
HMRC has published its performance report for the fourth quarter of the 2025 to 2026 financial year, covering January to March 2026. The report details how the department performed against its key strategic objectives during this period. The update provides stakeholders with visibility of HMRC’s operational achievements and progress towards departmental goals during the final quarter of the financial year.
Source: HMRC (GOV.UK) – Read the original
Owners and operators of pleasure craft are required to provide advance notification to UK authorities before sailing into or departing from UK waters, including comprehensive information about the vessel, crew, and cargo. The submission process involves filing a detailed voyage plan and allows for subsequent amendments or cancellations if circumstances change. This requirement applies to all leisure vessels crossing UK maritime borders.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance on the process for cancelling a Gaming Duty registration. The information covers the circumstances under which businesses can request cancellation and the procedures that must be followed to complete the process. This applies to any organisation currently registered for Gaming Duty purposes. Businesses seeking to cancel their registration should follow the specific steps outlined in HMRC’s guidance.
Source: HMRC (GOV.UK) – Read the original
HMRC has released statutory guidance serving as the reference document for the UK’s most favoured nation tariff rates under The Customs Tariff (Establishment) (EU Exit) Regulations 2020. The guidance details the tariff rates applicable to goods imported into the UK following its exit from the EU. This reference document enables customs professionals and traders to determine the correct tariff classification and duty rates for imported goods under the UK’s independent tariff schedule.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance for users to check the current availability and technical status of the Intrastat IS2 online service. The resource allows traders and customs professionals to identify any ongoing issues or disruptions that may affect their ability to submit Intrastat declarations. This guidance helps businesses plan their submission schedules and understand service reliability for statistical reporting on goods movements within the EU.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance on the current availability and any technical issues affecting the Simple Assessment payment plan service. This resource allows traders and businesses to check whether the service is operational and to identify any disruptions that may impact their ability to arrange payments. The guidance helps users determine if they can proceed with setting up or managing payment plans for Simple Assessment liabilities.
Source: HMRC (GOV.UK) – Read the original
HMRC has published official statistics on VAT gap estimates, which measure the difference between VAT revenue expected and VAT actually collected. The figures provide insights into non-compliance and collection efficiency across the UK tax system. These statistics are used to inform policy decisions and monitor trends in VAT compliance among businesses.
Source: HMRC (GOV.UK) – Read the original
New regulations amend seven existing statutory instruments to extend the deadline for submitting complaints to the Employment Tribunal from three months to six months for specified categories of claims. The changes affect the procedural timeframes within which claimants must present their cases, altering established timescales across multiple employment law areas governed by the amended instruments.
Source: legislation.gov.uk – Read the original