Year: 2026

HMRC has published guidance clarifying how VAT applies to goods that are exported from the UK or permanently removed from British territory. The guidance covers the VAT treatment rules for suppliers and customers involved in such transactions, helping businesses understand their obligations when goods leave the UK. This updated guidance reflects current VAT legislation and provides practical examples for different export and removal scenarios affecting importers, exporters, and logistics providers.

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

HMRC has introduced form W4D to enable businesses to defer payment of Excise Duty obligations on vaping products when they are released from excise warehouses. This form provides a mechanism for deferred payment rather than immediate settlement of duty liabilities. The process applies specifically to vaping products moving out of excise warehouse arrangements.

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

HMRC has implemented a Special Measures regime targeting traders and businesses identified as presenting heightened compliance risks. The framework enables customs authorities to apply enhanced scrutiny, reporting requirements, and operational controls to affected parties engaged in import or export activities. Traders subject to Special Measures must comply with stricter documentation, declaration, and procedural standards to maintain their trading privileges. This enforcement tool applies to entities demonstrating patterns of non-compliance, fraud indicators, or involvement in controlled goods.

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

HMRC has released an updated register identifying individuals and entities who have been found to have deliberately provided false or misleading information regarding their tax obligations. The public list serves as a transparency measure and includes details of those sanctioned for deliberate tax non-compliance. This information is maintained to inform businesses and trading partners of parties involved in serious tax violations.

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

The Recovery of Health Services Charges (Amounts) (Amendment) Regulations (Northern Ireland) 2026 updates the tariff of charges that apply when compensation payments are made for injuries. The regulations modify the existing 2006 scheme under which compensation payers must recover costs for hospital treatment and ambulance services provided to injured persons. The charges themselves are determined by a tariff set out in the principal regulations and issued via certificates from the Department for Communities.

Source: legislation.gov.uk – Read the original

This statutory order designates the end date of the access preparation period for coastal margin land along a long-distance walking route stretching from Kimmeridge Bay to Highcliffe. The Secretary of State has approved Natural England’s proposals for coastal access on this stretch, allowing the new route to become available for public use. Approval notices are published on gov.uk and can be requested from the Department for Environment, Food and Rural Affairs.

Source: legislation.gov.uk – Read the original

VAT-registered businesses that make exempt supplies must follow specific procedures to handle input tax costs associated with those exempt activities. Partial exemption rules determine how much input tax can be recovered when a business has both taxable and exempt supplies. Businesses must calculate and apportion their input tax correctly to ensure they only recover the proportion relating to taxable turnover. HMRC provides guidance on the methods and documentation required to demonstrate compliance with partial exemption requirements.

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

Businesses can cancel their VAT registration through two methods: submitting a request online or sending documentation by post. The process allows traders to formally end their VAT registered status with HMRC when they no longer meet registration requirements or cease trading. This guidance outlines the procedures and acceptable channels for initiating VAT registration cancellation.

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

HMRC has published guidance covering the receipt, storage and movement of excise goods, including both duty-suspended and duty-paid stock. The guidance outlines compliance requirements for businesses involved in trading or holding excise products such as alcohol and fuel. This covers the practical procedures and regulatory obligations that apply when moving, storing and dealing with these controlled goods across the supply chain.

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

HMRC has issued updated notice 203a detailing the regulatory framework that Registered Consignees must follow when moving excise goods commercially within the UK. The notice outlines the compliance obligations and procedural requirements for businesses holding registered consignee status. This guidance applies to organisations involved in the commercial handling and transportation of excise goods such as alcohol and fuel.

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