Year: 2026

HMRC has published guidance enabling users to check the current operational status of the excise movement and control system, which tracks the movement of excisable goods across the UK and EU. The resource provides real-time information about any disruptions or maintenance affecting the online service. Businesses relying on EMCS for duty suspension movements and compliance reporting can use this guidance to monitor system accessibility and plan their customs procedures accordingly.

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

HMRC has released guidance explaining the contents and structure of Customs Declaration Service data reports, including definitions for each data field within the reports. The guidance is designed to help users understand what information is contained in different report types and how each field is populated. This resource assists businesses and customs agents in interpreting the data they receive from the CDS system.

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

HMRC has published guidance explaining how the authority conducts compliance checks on large and complex businesses and their tax arrangements. The guidance covers the scope and process of these checks, which are carried out to ensure businesses of significant size and operational complexity meet their tax obligations. This resource is intended to help affected businesses understand what to expect during HMRC compliance activities.

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

HMRC has published guidance on the application process for businesses seeking approval to operate under the Vaping Products Duty regime and the associated Vaping Duty Stamps Scheme. The scheme introduces tax requirements and tracking mechanisms for vaping product manufacturers and distributors in the UK. Businesses involved in producing or supplying vaping products must complete the approval process to ensure compliance with these new duty obligations.

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

Existing authorised excise warehousekeepers can now submit applications to HMRC to modify their current approval status. This process allows operators to update their warehouse operations while maintaining their authorised status with the tax authority. The application procedure provides a formal route for warehousekeepers to seek approval for operational or administrative changes to their existing licence.

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

HMRC has issued supplementary pages SA109 for completion alongside the main Self Assessment tax return (SA100) to enable taxpayers to declare their residence status and domicile position. The form is used to record information relevant to the residence and foreign income and gains regime, which affects how UK residents are taxed on overseas earnings. Businesses and individuals subject to Self Assessment must use this form to ensure compliance with residence and domicile reporting requirements.

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

Importers bringing bananas into the UK must now pay applicable duty on their consignments. The process involves weighing banana shipments and submitting simplified import declarations to customs authorities. This guidance sets out the practical steps traders need to follow when bringing bananas across the border, with the duty calculation based on the declared weight of goods.

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

HMRC has published a comprehensive manual providing technical guidance on how the National Minimum Wage entitlements work and how they are enforced. The manual covers the rules governing worker eligibility, wage calculation, and compliance requirements for employers. This resource is designed to help businesses and compliance professionals understand their obligations under National Minimum Wage legislation.

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

HMRC Excise Notice 196 outlines the mandatory registration and approval procedures that UK-based authorised warehousekeepers and registered consignors must follow when storing excise goods in duty suspension. The notice details the compliance framework governing how these operators must manage and account for excisable products held in their facilities before duty becomes payable. Businesses handling duty-suspended excise goods need to understand these registration requirements to maintain their authorised status and avoid enforcement action.

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

HMRC has published guidance on the current availability and operational status of the Alcohol and Tobacco Warehousing Declarations service. The notice allows businesses involved in warehousing excisable alcohol and tobacco products to check for any service disruptions or known issues that may affect their ability to submit declarations. Users should regularly review this guidance to ensure timely compliance with warehousing requirements.

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