Category: News

The Social Security (Miscellaneous Amendments) Regulations 2026 introduce changes to eleven existing pieces of social security legislation covering areas including benefit recovery, state pension credit, housing benefit, employment support allowance, universal credit, and personal independence payment. The amendments affect the regulatory framework governing how these benefits operate, their recovery procedures, and transitional provisions. This consolidated update streamlines requirements across multiple benefit schemes that interact with the social security system.

Source: legislation.gov.uk – Read the original

A correction slip has been issued to amend how Commission Implementing Regulation (EU) 2019/1793 applies to Wales. The regulation governs temporary increases in official controls and emergency measures for goods entering from specified third countries. This correction updates the Welsh provisions under the existing EU-derived legislation on import controls.

Source: legislation.gov.uk – Read the original

HMRC has published guidance on the payment methods and processing timescales for General Betting Duty, Pool Betting Duty and Remote Gaming Duty. The guidance sets out how businesses in the betting and gaming sector should submit their duty payments and the expected timeframes for those payments to be received and processed by HMRC. This applies to operators of betting services, pool betting schemes and remote gaming platforms operating in the UK.

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

HMRC is encouraging taxpayers to begin their Self Assessment submissions considerably in advance of the 31 January filing deadline. The revenue authority suggests that completing returns early can help avoid the stress and technical issues that typically arise during the final submission rush. This guidance applies to all individuals required to file Self Assessment tax returns in the UK.

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

HMRC has released its monthly performance report for August 2026, measuring the department’s progress towards its key strategic goals during the 2026 to 2027 financial year. The update provides an overview of how the department performed in key areas including tax compliance, customs operations, and service delivery during this period. This report forms part of HMRC’s regular accountability framework to track institutional performance against stated objectives.

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

HMRC has published guidance on the procedures for paying Insurance Premium Tax, covering the various payment methods available to taxpayers and the timeframes for funds to be received and processed by the authority. The guidance sets out how long payments take to reach HMRC depending on the method chosen, helping businesses plan their tax submissions accordingly. This information applies to all organisations liable to pay Insurance Premium Tax on relevant insurance policies.

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

HMRC has published guidance for pension scheme administrators on submitting tax charges related to payments made from registered pension schemes. The guidance covers the payment procedures administrators must follow and the timeframes for funds to reach HMRC, ensuring clarity on compliance obligations for those managing pension scheme distributions.

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

Customs warehousekeepers and UK representatives of overseas manufacturers must notify HMRC of any changes to their existing vaping duty stamp approvals. This requirement ensures HMRC maintains accurate records of authorised parties handling vaping products subject to duty stamps in the UK customs system.

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

Electricity producers and energy suppliers are required to submit Climate Change Levy returns to HMRC at specified intervals. This guidance sets out the procedures and deadlines for submitting these mandatory returns. The returns track liability for the Climate Change Levy, a tax applied to business use of energy in the UK. Organisations in these sectors should ensure they understand their submission obligations to remain compliant.

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

Tax agents can now utilise four different methods to secure client authorisation for representation purposes, including a digital handshake process, the Online Agent Authorisation service, traditional paper-based forms, and direct authorisation through a client’s business tax account. Each method provides a distinct pathway for agents to gain the necessary permissions to act on behalf of their clients within HMRC systems. The guidance clarifies the procedures available to practitioners seeking to establish proper authorisation relationships with their client base.

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