Year: 2026

The Climate Change Act 2008 (International Aviation and International Shipping) Regulations 2026 modify which emissions are included in the UK’s greenhouse gas accounting framework. The regulations alter the methodology for counting emissions from international aviation and shipping activities as part of the UK’s climate change reporting obligations under the Climate Change Act 2008. This change affects how these sector emissions are reported and tracked for compliance with UK climate targets.

Source: legislation.gov.uk – Read the original

The Combined Authorities and Combined County Authorities (Remuneration Panels for Member Allowances and Consequential Amendments) Order 2026 introduces a framework requiring combined authorities and combined county authorities to establish schemes for paying allowances to members with special responsibilities. Under the new rules, any allowance scheme must be based on recommendations from a remuneration panel designated by the Secretary of State, with actual payments capped at the panel’s recommended levels. The legislation amends the Levelling-up and Regeneration Act 2023 and the Local Democracy, Economic Development and Construction Act 2009 to implement these governance requirements.

Source: legislation.gov.uk – Read the original

New amendments have modified the timeframes governing how police forces remove, store and dispose of seized and retained motor vehicles under three key pieces of legislation. The changes affect regulations 4 and 7 of the Police (Retention and Disposal of Motor Vehicles) Regulations 2002, regulations 4 and 7 of the Road Traffic Act 1988 (Retention and Disposal of Seized Motor Vehicles) Regulations 2005, and regulations 4 and 6 of the Police (Retention and Disposal of Vehicles) Regulations 1995. These amendments impact procedures for vehicle handling across England, Scotland and Wales where enforcement agencies manage seized or retained vehicles following traffic offences or criminal activity.

Source: legislation.gov.uk – Read the original

The 2026 Amendment Regulations modify the existing Energy Savings Opportunity Scheme, which was originally established in 2014 and requires certain large businesses to conduct energy audits and implement cost-effective energy-saving measures. These changes alter specific provisions of the original ESOS framework to update how the scheme operates. The amendment applies to organisations falling within the scope of ESOS requirements.

Source: legislation.gov.uk – Read the original

UK-based payers are required to deduct income tax from payments made to foreign entertainers and sportspersons whose earnings exceed the personal tax allowance threshold. The guidance sets out the withholding obligations for employers and event organisers, along with the procedures for remitting the deducted amounts to HMRC. This requirement applies regardless of whether the individual is registered for self-assessment in the UK.

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

HMRC has published guidance covering international tax matters with focus on how double taxation relief operates and the role of double taxation agreements in mitigating tax burdens for UK businesses and individuals. The manual explains the principles underlying relief mechanisms and outlines the framework of bilateral agreements that the UK maintains to prevent the same income being taxed in multiple jurisdictions. This resource provides customs and trade professionals with essential information on navigating international tax obligations when goods and services cross borders.

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

HMRC has made available a range of updated educational resources covering VAT topics relevant to businesses and compliance professionals. The materials address key areas including VAT accounting schemes, VAT Return procedures, and record-keeping requirements. Businesses can access this information through email updates, video content, and live webinar sessions to support compliance with current VAT regulations.

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

HMRC has published guidance on monitoring the operational status of the agent services account, which allows customs agents and representatives to manage client affairs electronically. The page provides information about current service availability and any technical issues that may impact users’ ability to access or use the account. Businesses relying on this digital service should regularly check this resource to stay informed of any disruptions or planned maintenance affecting their compliance operations.

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

HMRC has announced that portions of its Debt Management and Banking Manual may be archived, prompting users who rely on the guidance to notify the department before removal. The manual consolidates material from the Recovery Manual and Banking Accounting Guide (BAAG) and covers HMRC’s debt management and banking processes. Those regularly using this resource should contact hmrcmanualsteam@hmrc.gov.uk to ensure relevant content is retained.

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

HMRC has provided guidance to help businesses and individuals distinguish between legitimate tax authority communications and fraudulent attempts. The guidance explains that genuine HMRC contact often involves multiple communication methods and provides resources to verify whether recent emails, phone calls, text messages or letters actually originate from the tax authority. This advisory aims to help traders and customs professionals protect themselves against scams impersonating HMRC officials.

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