Year: 2026

HMRC has introduced a dedicated form allowing businesses and individuals to upload documents and provide information when requested by the compliance team. The service is designed for those who have received correspondence from HMRC’s compliance division requiring additional documentation or details. This online submission method provides an alternative channel to the traditional methods of responding to compliance inquiries. The platform aims to streamline the information-gathering process during HMRC compliance checks.

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This article concerns childcare services and support, which falls outside the scope of UK customs, trade compliance, and logistics content. No customs or trade-related information is present to summarize.

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The Company Taxation Manual covers the full range of corporation tax requirements and procedures that UK businesses must follow. This resource outlines rules for calculating taxable profits, claiming reliefs and allowances, filing returns, and meeting payment obligations. The manual serves as the primary reference guide for companies navigating their UK tax responsibilities and compliance deadlines.

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HMRC maintains a searchable notification list of overseas pension schemes that have confirmed their eligibility to qualify as recognised overseas pension schemes. Customs and logistics professionals handling cross-border pension transfers or reviewing employee benefit arrangements can check this list to verify scheme status and compliance with HMRC requirements. The list helps organisations identify which foreign pension schemes meet the conditions set out in UK tax legislation for recognised overseas pension scheme treatment.

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HMRC has published instructions for businesses and individuals required to file Other Interest returns, detailing the process for submitting data either through the agency’s spreadsheet template or as an electronic flat text file. The guidance covers the technical requirements and steps needed to ensure returns are completed accurately and submitted in the correct format. This applies to taxpayers with reporting obligations related to interest income or payments that fall under the Other Interest classification.

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HMRC has published guidance for insurers on how to report chargeable event gains arising from life insurance policies. The guidance covers the reporting requirements for these gains and includes information on annual qualifying policies. This affects insurance providers who must comply with the reporting procedures for chargeable events under UK tax legislation.

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HMRC maintains a register of authorised ISA managers that has been in effect since October 2014. The list identifies financial institutions approved to manage ISAs on behalf of UK savers. This guidance enables customers and compliance professionals to verify whether an ISA provider holds the necessary HMRC approval. The register is regularly updated as new managers receive approval or existing approvals change.

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HMRC has released the Apprenticeship Levy Manual, which sets out the rules governing the levy that applies to employers with a paybill above a defined threshold. The guidance covers how the levy operates, who must pay it, and the obligations employers face in calculating and reporting the charge. This resource is designed to help employers understand their compliance responsibilities and manage their levy liabilities effectively.

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UK businesses must disclose avoidance schemes relating to VAT, indirect taxes, direct taxes, Apprenticeship Levy and National Insurance contributions to HMRC under mandatory disclosure rules. The rules set out what constitutes a reportable avoidance arrangement and the timescales for notification. Failure to disclose qualifying schemes can result in penalties being applied to the business involved.

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Taxpayers who have participated in Annual Tax on Enveloped Dwellings avoidance schemes must use form AAG4(ATED) to notify HMRC of their assigned scheme reference number. This disclosure form enables the tax authority to track and record individuals and entities engaging in tax avoidance arrangements related to ATED liabilities. The form represents a mandatory reporting requirement for anyone who has been issued a scheme reference number by their tax avoidance promoter.

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