The Department for Infrastructure has issued a commencement order to bring provisions of the Railways Safety Act (Northern Ireland) 2002 into force. This first commencement order activates elements of the 2002 Act that govern railway safety requirements across Northern Ireland. The order marks the implementation of safety standards and regulations established under this legislation for rail operators and infrastructure managers in the region.
Source: legislation.gov.uk – Read the original
Businesses that have claimed excessive Research and Development tax relief and cannot correct the error through standard Company Tax Return amendments can now make a voluntary disclosure to HMRC. This route allows companies to report historical R&D relief claims made in error outside the normal amendment timeframe. The disclosure process provides an alternative compliance pathway for businesses seeking to rectify prior-year submissions without waiting for HMRC enquiries.
Source: HMRC (GOV.UK) – Read the original
HMRC has released a mobile application that allows users to access information about their tax affairs, National Insurance contributions, and benefits directly from their mobile devices. The app provides a convenient way for individuals to check their personal tax and benefits details without needing to use a computer or contact HMRC directly. Users can download the app on their smartphones to manage their tax-related information on the go.
Source: HMRC (GOV.UK) – Read the original
HMRC has made available a range of digital tools and calculators designed to assist businesses and traders in determining their tax obligations. These resources cover various tax scenarios relevant to customs, duty, and trade compliance matters. The tools are accessible through HMRC’s online platform to help users accurately calculate liabilities without requiring professional assistance for straightforward calculations.
Source: HMRC (GOV.UK) – Read the original
HMRC has issued guidance outlining the required information and forms that ISA (Individual Savings Account) managers must submit when making interim and annual tax claims. The guidance specifies what documentation and data points are necessary to support these claims and which official forms must be used for submission. This applies to all financial institutions and providers managing ISA accounts on behalf of customers. The guidance ensures standardised reporting and compliance with tax requirements across the ISA management sector.
Source: HMRC (GOV.UK) – Read the original
HMRC has released a register of companies that have notified the NCTS project team of their intention to create commercial software products compatible with the New Computerised Transit System. The list supports logistics providers and customs brokers in identifying third-party software vendors developing NCTS-compliant tools. This transparency measure helps businesses plan their transit procedure compliance strategy as NCTS implementation progresses.
Source: HMRC (GOV.UK) – Read the original
HMRC has released its quarterly performance update covering April to June 2026, detailing how the department performed against its strategic priorities during the first quarter of the 2026-27 financial year. The report measures HMRC’s progress across key departmental objectives and operational targets. This performance data is relevant to businesses and customs professionals tracking HMRC’s service delivery and compliance activities.
Source: HMRC (GOV.UK) – Read the original
The Valuation Office has released an updated practice note on rental adjustment procedures for assessing non-domestic business properties in 2026. This technical manual guidance applies to surveyors and property professionals involved in calculating rateable values for commercial and business premises. The update provides revised methodologies for adjusting rental comparables to reflect current market conditions and property-specific factors when determining business rates assessments.
Source: HMRC (GOV.UK) – Read the original
HMRC is seeking views on how to simplify the current process for claiming treaty relief from withholding tax on interest payments made to overseas recipients. The consultation aims to reduce administrative burden for businesses handling cross-border interest obligations. No effective date has been specified for any resulting changes.
Source: HMRC (GOV.UK) – Read the original
HMRC has established streamlined customs and excise duty rates applicable when individuals declare personal goods brought into the UK through an online system. These simplified rates are designed to reduce complexity and administrative burden for people importing their own possessions rather than goods for commercial purposes. The new rates apply specifically to declarations made via the online channel, making the import process more straightforward for personal importers.
Source: HMRC (GOV.UK) – Read the original