Category: News

Agents operating outside the UK can apply for approval to access HMRC’s agent services account, enabling them to manage customs and tax matters for their UK clients. This process allows overseas agent businesses to obtain the necessary authorisation to use HMRC’s digital services and represent clients on compliance matters. The application requires approval before an account can be established, ensuring overseas agents meet HMRC’s standards for representing UK businesses.

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

HMRC provides form IHT205 for reporting estates that are unlikely to incur Inheritance Tax liability where the deceased died between 6 April 2011 and 31 December 2021. The form is submitted via post and applies specifically to excepted estates that fall below the tax threshold. Personal representatives and estate administrators should use this form when filing Inheritance Tax returns for eligible deaths within the specified date range.

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

HMRC has published its accredited official statistics on Child Benefit, providing detailed geographical analysis at country, region, local authority, parliamentary constituency and small area levels. The annual release includes data enabling examination of Child Benefit distribution patterns across England, Scotland, Wales and Northern Ireland. This statistical release supports policy analysis and monitoring of child support provision across different areas of the UK.

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

Subcontractors operating as limited companies may be eligible to recover Construction Industry Scheme deductions that exceed their actual tax liabilities. The refund process allows businesses to reclaim overpaid amounts deducted under the CIS framework. This applies to subcontractors who have had more withheld from payments than required to cover their tax obligations.

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

HMRC has published guidance based on a July 2026 GAAR Advisory Panel opinion to assist businesses and advisers in identifying potentially abusive tax arrangements involving disguised remuneration through dual payment structures. The guidance helps stakeholders recognise arrangements that may constitute general anti-abuse rule violations, specifically targeting schemes where payments are structured to obtain tax advantages through disguised salary or employment income arrangements. This panel opinion provides clarity on what HMRC considers abusive in this category of tax avoidance schemes.

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

HMRC and the Office for National Statistics have published the latest monthly figures on payrolled employee numbers and wages collected from Pay As You Earn Real Time Information data. This accredited official statistics release provides current insights into the UK labour market based on live PAYE records submitted by employers.

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

HMRC has published a factsheet detailing compliance requirements regarding the possession of electronic sales suppression tools. Electronic sales suppression involves the use of devices or software to manipulate or conceal sales records from tax authorities. The guidance outlines the regulatory framework and implications for businesses or individuals found in possession of such tools.

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

HMRC has published guidance on how to process compensation payments for pension scheme members who file claims related to annual allowance charges, lifetime allowance charges, and unauthorised payment charges connected to the public service pensions remedy. The guidance sets out the procedures and requirements for administering these compensation claims. This affects pension scheme administrators and members seeking redress under the pensions remedy.

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

HMRC has published its latest transparency data covering workforce management information for July 2026, providing details on departmental staff numbers and associated costs. The report forms part of the department’s regular disclosure of personnel and financial information to the public. This data release enables stakeholders to track HMRC’s operational capacity and budget allocation across its functions.

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

HMRC has revised guidance on how pension input amounts should be calculated and the way annual allowance tax charges apply following implementation of the public service pensions remedy, which addresses historic discrimination in public sector pension schemes. The changes affect how individuals who are members of public service pension schemes report their pension savings to the tax authorities. Employers and pension administrators managing affected schemes will need to apply the updated calculation methods when determining whether members exceed their annual allowance threshold.

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