HMRC requires manufacturers of vaping products to report any changes to their existing product manufacturer approval. This notification process ensures that customs and trading compliance records remain current and accurate for vaping product importers and producers. The requirement applies to organisations that hold active manufacturer approvals for vaping products under UK regulations.
Source: HMRC (GOV.UK) – Read the original
Businesses operating as partnerships need to submit form VAT2 to HMRC whenever a new partnership is established or when existing partner information requires updating. The form serves as the official notification method for partnership registration and changes to partner details within the VAT system. This requirement ensures HMRC maintains accurate records of all individuals involved in VAT-registered partnerships.
Source: HMRC (GOV.UK) – Read the original
HMRC guidance explains the procedure for submitting negligible value claims on unquoted shares and determining whether previously quoted London Stock Exchange securities now qualify as having negligible value. The guidance sets out the eligibility criteria and documentation requirements for businesses seeking to claim tax relief on shareholdings that have become worthless. This process allows taxpayers to establish a deemed disposal date for capital gains purposes when shares become valueless.
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
Businesses seeking to operate as excise warehousekeepers can apply through HMRC to gain the necessary authorisation for storing excisable goods. The guidance covers the full application process, along with procedures for modifying an existing authorisation or withdrawing from the scheme. Excise warehousekeepers store goods such as alcohol and fuel while deferring payment of excise duties until those products enter the market.
Source: HMRC (GOV.UK) – Read the original
The Recovery of Health Services Charges (Amounts) (Amendment) Regulations (Northern Ireland) 2026 modifies the tariff of charges used to calculate recovery amounts under Northern Ireland’s health services compensation scheme. Under this scheme, persons paying compensation to injured individuals must reimburse the Department for Communities for hospital treatment and ambulance services the injured party received. The amendment updates the specific charge amounts that are applied when calculating these recovery costs based on certificates issued by the Department.
Source: legislation.gov.uk – Read the original
HMRC has published guidance on national additional codes that must be declared in Data Element 6/17 of the Customs Declaration Service to ensure accurate calculation of duties and taxes. These codes, detailed in Appendix 19, are mandatory for traders submitting customs declarations. The codes support the correct assessment of tariff rates and applicable levies on imported and exported goods.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance setting out the tax type codes (DE 4/3) applicable to goods subject to excise duty, along with their corresponding duty rates. The resource provides traders with information on how to identify which tax types apply to specific excisable goods, helping ensure correct classification and duty declarations in customs procedures.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance on tax type codes required for Data Element 4/3 within the Customs Declaration Service, setting out the specific codes that identify different categories of duty and tax obligations. The guidance includes a comprehensive appendix listing all applicable tax type codes that traders and customs agents must use when submitting declarations. This reference material helps ensure accurate classification of duty and tax liabilities across import and export transactions.
Source: HMRC (GOV.UK) – Read the original
The Montrose Port Authority has secured a new statutory order that refreshes and streamlines the legal framework governing operations at Montrose Port. The revision consolidates existing harbour powers into a modernised structure, enabling the port authority to operate under updated legislative provisions. This order reflects current maritime and port management practices while maintaining the regulatory oversight of Scotland’s harbour operations.
Source: legislation.gov.uk – Read the original