HMRC has published guidance on filing Self Assessment tax returns using the SA100 form for the tax year running from 6 April 2025 to 5 April 2026. The guidance covers how to report income, claim available tax reliefs, and request any tax repayment you may be entitled to. Self-employed individuals and others with income not covered by PAYE must use this process to meet their tax obligations.
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HMRC has released statutory guidance setting out which goods qualify for authorised use status and the specific purposes for which they can be used. This reference document serves as the definitive list for traders and customs professionals determining eligibility under authorised use provisions. The guidance clarifies both the categories of eligible goods and their permitted applications within the UK customs framework.
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A Community Infrastructure Levy appeal decision has been issued regarding the retention of a detached annexe structure that serves as ancillary accommodation to a main residential dwelling, along with associated external decking features. The decision, numbered 1892711 and dated 20 July 2026, addresses whether these structures fall within CIL charging requirements. This determination affects property owners and developers undertaking ancillary residential works and establishes precedent on how detached annexes are classified for levy purposes.
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HMRC has published guidance on how tax agents can register their clients for various tax regimes including Self Assessment, Corporation Tax, PAYE, and VAT, as well as for trust and estate tax purposes. The guidance sets out the registration procedures agents must follow to act on behalf of clients across these different tax services. This applies to any agent managing tax compliance for multiple client types across the UK tax system.
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Form SA102 is a supplementary document designed to accompany the main SA100 self assessment tax return, specifically for recording employment income details. Taxpayers who receive wages, salaries, or other employment-related earnings must complete these pages when filing their annual tax return. The form allows individuals to report their employment income accurately to HMRC as part of their self assessment obligations.
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A temporary zero rate of VAT has been applied to qualifying domestic electricity supplies in Great Britain. This measure reduces the VAT charged on household electricity bills from the standard rate. The policy represents a targeted tax relief aimed at domestic consumers during the period covered by this temporary provision. Businesses and logistics operators should verify whether their electricity supply qualifications meet the criteria for this zero-rated status.
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HMRC has released statutory guidance documents detailing the conditions under which goods may qualify for relief from standard import tariff rates under the 2020 EU Exit Customs Reliefs Regulations. The guidance sets out the specific criteria and documentation requirements for different categories of goods seeking tariff relief. These reference documents provide traders and customs brokers with the technical framework needed to determine eligibility for duty exemptions or reductions.
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HMRC has released a manual providing detailed guidance on how VAT default interest is calculated and applied to overdue tax payments. The manual assists businesses and advisors in understanding the circumstances under which default interest accrues, the applicable interest rates, and the procedures for calculating amounts owed. This reference document clarifies HMRC’s approach to enforcing interest charges on late VAT submissions and payments.
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Revenue and Customs Brief 8 (2026) sets out revised procedures for non-UK businesses that are members of a UK VAT group to claim refunds of VAT paid in the UK. The guidance covers the mechanics of submitting refund claims and includes transitional arrangements to help affected businesses adjust to the new rules. The brief also outlines the process for requesting HMRC to reconsider previously rejected refund applications under the updated framework.
Source: HMRC (GOV.UK) – Read the original
HMRC has released statutory guidance providing the reference documents required under The Customs (Tariff Quotas) (EU Exit) Regulations 2020. These documents specify product-specific tariff-rate quotas, including volume limits and applicable rates, as well as lists of eligible goods and their permitted uses. Businesses importing quota-managed goods must consult these documents to understand their obligations and eligibility under the post-Brexit customs framework.
Source: HMRC (GOV.UK) – Read the original