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 the local reference rent levels for residential properties across England, organised by broad rental market areas and number of rooms. These rates, effective from August 2026, establish the rental value benchmarks used for housing benefit assessments and subsidy calculations. The data covers properties categorised by room count within their respective BRMAs to reflect regional rental variations.
Source: HMRC (GOV.UK) – Read the original
New regulations have been established to operationalise the carbon border adjustment mechanism, a novel tax introduced through Part 5 of the Finance Act 2026. The CBAM framework will apply to imports of certain goods into the UK, requiring businesses involved in importing affected products to understand and comply with the new requirements. These regulations set out the practical provisions for how the mechanism will function, including definitions, procedures, and compliance obligations for affected traders and importers.
Source: legislation.gov.uk – Read the original
HMRC has published guidance explaining how it will administer the loan charge settlement scheme for taxpayers with disguised remuneration loan charge liabilities. The scheme provides a mechanism for affected individuals to resolve their tax positions on these liabilities. The policy paper outlines the practical processes and requirements that HMRC will follow when handling settlement applications under the scheme.
Source: HMRC (GOV.UK) – Read the original
HMRC has released statutory guidance providing reference documents for the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020. The guidance contains the UK’s preferential tariff rates and Rules of Origin applicable to trade agreements covered under this regulation. This resource enables businesses to determine the correct classification and eligibility of goods under various preferential trade arrangements following the UK’s departure from the EU.
Source: HMRC (GOV.UK) – Read the original
HMRC has released comprehensive instructions for completing data elements required when submitting written export declarations through the Customs Declaration Service. The guidance clarifies how traders should populate mandatory and conditional fields to ensure declarations are processed correctly. This updated resource is intended to help exporters and their customs agents meet CDS submission requirements and avoid declaration errors.
Source: HMRC (GOV.UK) – Read the original
The United Kingdom, as a signatory to the Paris Memorandum of Understanding on Port State Control, operates within an international framework designed to enforce maritime safety standards, prevent pollution, and ensure proper shipboard working and living conditions. This international regime establishes protocols for inspecting vessels and verifying compliance with established maritime regulations across participating nations. The arrangement enables coordinated enforcement of ship safety requirements and environmental protection measures across participating ports.
Source: legislation.gov.uk – Read the original
HMRC has published guidance enabling users to check the current operational status of its trusts and estates registration service, including any planned maintenance or technical problems that may impact access. The guidance allows registrants to verify service availability before submitting applications or managing trust and estate records. Users should consult this resource when experiencing difficulties or planning to engage with the registration service to avoid delays in their compliance activities.
Source: HMRC (GOV.UK) – Read the original
HMRC has published comprehensive guidance covering the goods that are prohibited or restricted from entering or leaving the UK. The guidance outlines which items require licenses, permits, or specific documentation before they can be imported or exported, and identifies categories of goods subject to regulatory controls. Businesses importing or exporting goods must consult this guidance to ensure compliance with current UK trade rules and avoid delays or penalties at the border.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance enabling users to check the current operational status and any reported problems affecting the employment related securities service. This resource allows traders and compliance professionals to verify whether the ERS system is available and to identify any technical issues that may impact their transactions or reporting obligations. The guidance provides a central point for service status information relevant to those handling employee share schemes and similar securities.
Source: HMRC (GOV.UK) – Read the original