Year: 2026

HMRC has made its Non-Statutory Clearance Service accessible to all customers and their trade advisers. This service allows businesses and representatives to seek informal guidance on customs and trade matters before formal declarations or transactions occur. The clearance process helps organisations understand HMRC’s position on specific circumstances without committing to a formal ruling. Customers can use this service to clarify their compliance obligations and reduce uncertainty around customs procedures.

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HMRC requires employers to submit form AAG8 at year-end to disclose information about employees involved in tax avoidance arrangements. This notification form applies to employers who need to report details of any avoidance schemes in which their staff have participated. The AAG8 filing ensures HMRC receives required information about potentially non-compliant tax arrangements involving employees.

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HMRC has published guidance setting out which forms businesses and professionals must use when disclosing tax avoidance schemes under mandatory reporting rules. The guidance covers different scenarios and circumstances where disclosure obligations apply. Organisations involved in designing, implementing or promoting tax avoidance arrangements should refer to this guidance to ensure they use the correct reporting forms. Failure to disclose reportable schemes can result in penalties.

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HMRC has released draft interim guidance and legislation to help employers prepare for mandatory real-time reporting of benefits in kind and expenses through payroll software starting April 2027. The new requirement will shift how companies report BiKs and expenses, moving from historical reporting to a system integrated with payroll processing. This change affects all employers providing benefits in kind to employees and requires advance planning to ensure payroll systems can accommodate the reporting obligations within the specified timeframe.

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HMRC has published Notice IPT1 to provide comprehensive guidance on Insurance Premium Tax, covering the scope of the tax, its applicability to different parties, and payment procedures. The notice serves as a reference document for businesses and professionals involved in insurance transactions who need to understand their IPT obligations. This guidance clarifies which insurance products are subject to the tax and outlines the administrative requirements for compliant reporting and payment.

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HMRC Notice 700/8 sets out mandatory disclosure requirements for arrangements and transactions designed to provide a VAT advantage. Businesses and advisers involved in VAT avoidance schemes must notify HMRC of these arrangements, with specific reporting deadlines and criteria determining when disclosure is required. The notice establishes the framework for identifying reportable transactions and the consequences of failure to comply with disclosure obligations.

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HMRC has published guidance detailing the extra benefits in kind fields that employers should expect to report on Full Payment Submission returns. The information specifies which BiK data points are likely to be required for FPS reporting purposes. This guidance helps employers and payroll practitioners prepare their systems and processes to capture and submit the necessary benefits in kind information alongside their regular payroll submissions.

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HMRC has introduced form AAG2 to allow users of notifiable tax avoidance arrangements to report their involvement directly to tax authorities when the offshore scheme promoter fails to comply with notification requirements. This form provides a mechanism for users to meet their disclosure obligations independently and ensure their tax positions remain compliant with avoidance disclosure rules.

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From 1 January 2018, new disclosure requirements apply to anyone who promotes or participates in arrangements designed to provide VAT or other indirect tax savings or deferrals. The rules require affected parties to report such schemes to HMRC under the mandatory disclosure regime. These obligations apply to both promoters of tax arrangements and those who implement them. The guidance clarifies the reporting procedures and timelines that businesses and tax professionals must follow when dealing with these types of arrangements.

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Promoters of tax avoidance schemes are required to notify HMRC using form AAG1 if their arrangements fall within the definition of notifiable arrangements. This disclosure requirement applies to those who design, market, or implement avoidance schemes and ensures HMRC has visibility of potentially aggressive tax planning strategies. The notification must be submitted in accordance with HMRC’s rules on disclosable tax avoidance schemes.

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