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
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
The sixth set of commencement regulations for the Employment Rights Act 2025 will activate further provisions of the legislation on 30 October 2026. Earlier provisions already came into force automatically on Royal Assent and two months after, with this regulation now scheduling the delayed implementation of remaining sections. The regulations also establish transitional and saving provisions to manage the phased introduction of the new employment rights framework.
Source: legislation.gov.uk – Read the original
HMRC has published its Charter, which outlines the standards of service that businesses and individuals can expect when dealing with the tax authority, as well as the responsibilities expected of customers. The Charter serves as a framework defining the relationship between HMRC and those it serves, covering key aspects of interactions and compliance obligations. This guidance applies to all parties engaging with HMRC on tax, duty, and customs matters.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance setting out when individuals and businesses must pay Capital Gains Tax on profits from selling, exchanging, or disposing of cryptoasset tokens such as bitcoin, XRP, and ether. The guidance applies to various transaction types including sales for fiat currency, exchanges between different cryptocurrencies, and transfers of cryptoassets as gifts. Traders and investors dealing with digital assets need to understand their tax liabilities under UK law, as gains on cryptoasset disposals are generally subject to Capital Gains Tax.
Source: HMRC (GOV.UK) – Read the original
HMRC has launched a digital tool enabling pension recipients to estimate their potential Income Tax liability. The calculator allows individuals to input pension details and receive projections of tax obligations they may face. This resource is designed to help people plan their finances and understand their tax position before accessing pension funds.
Source: HMRC (GOV.UK) – Read the original
Sole traders and landlords earning more than £30,000 annually have been advised to prepare for Making Tax Digital requirements. This initiative requires eligible businesses to maintain digital records and file tax returns using compatible software. The warning urges affected parties to understand their obligations and arrange appropriate systems ahead of the implementation deadline. This applies to self-employed individuals and property owners whose turnover exceeds the £30,000 threshold.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance outlining the procedures and options available to taxpayers and businesses who wish to voluntarily disclose tax underpayment or non-compliance. The guidance explains the various disclosure routes and what disclosing parties should expect through the process. This resource is intended to help those who believe they have not paid the correct amount of tax to come forward and regularise their position with HMRC.
Source: HMRC (GOV.UK) – Read the original
The fourth amendment to Northern Ireland’s Disabled Persons’ Vehicles Parking Places Order has been introduced in 2026, modifying the existing regulations that govern parking provisions for disabled motorists. This legislation amends the framework for how disabled parking places are designated, managed, and enforced across Northern Ireland. The specific provisions of the amendment detail changes to the rules affecting disabled vehicle owners and local authorities responsible for implementing these parking regulations.
Source: legislation.gov.uk – Read the original