Category: News

HMRC has published guidance on how individuals can maintain National Insurance contributions to the UK and access benefits while working or residing abroad. The NI38 guidance covers the rules for paying contributions voluntarily and eligibility for UK benefits in different countries. This resource is intended for UK workers, expats, and those with cross-border employment or residence arrangements who need clarity on their National Insurance obligations and entitlements overseas.

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

HMRC has released guidance detailing which countries maintain reciprocal social security agreements with the United Kingdom covering National Insurance contributions and benefit entitlements. The guidance helps businesses and individuals understand their obligations and eligibility across territories with formal social security arrangements in place. These agreements facilitate coordination of contributions and benefits for workers moving between the UK and partner nations.

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

The UK and India have concluded a new social security agreement to coordinate and align their respective social security systems. This agreement covers reciprocal arrangements for eligibility and benefit entitlements for individuals who have worked in or lived in both countries. The guidance clarifies how the agreement applies to UK and Indian nationals and provides details on pension contributions, healthcare coverage, and other social security matters relevant to cross-border workers and migrants between the two nations.

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

HMRC guidance clarifies how PAYE Income Tax and National Insurance contributions apply when UK employees work outside the country. The guidance covers the circumstances under which employers must continue to pay these contributions and the process for applying for exemption from taxation in the destination country. Employers need to understand their obligations to avoid compliance breaches when staff are deployed internationally.

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

The Automated Vehicles (Marketing Restrictions) Regulations 2026 establish a list of prohibited terms that can only be used when marketing authorised automated vehicles. Businesses promoting or supplying road vehicles or vehicle equipment face criminal penalties if they use these restricted terms for non-authorised vehicles. The regulations implement controls under the Automated Vehicles Act 2024 to prevent misleading claims about vehicle automation capabilities.

Source: legislation.gov.uk – Read the original

HMRC has published a comprehensive manual setting out how double taxation relief operates for UK taxpayers and businesses. The guide covers the underlying principles of relief and provides a complete list of all countries with which the UK maintains double taxation agreements. This resource serves as the definitive reference for understanding which jurisdictions are covered by these treaties and how relief can be claimed to avoid paying tax twice on the same income.

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

Taxpayers managing trusts must use the IHT100d form to declare trust assets to HMRC on the tenth anniversary of the trust’s creation, when inheritance tax becomes due. This form captures details of all assets held within the trust at that significant milestone point. The submission ensures compliance with the periodic tax obligations triggered by the ten-year rule for trust taxation purposes.

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

HMRC has published a special edition of its Agent Update guidance to prepare tax agents for submitting their clients’ initial quarterly updates under the Making Tax Digital for Income Tax regime. The guidance covers the practical requirements and processes agents need to follow when filing the first quarterly tax return. This resource is designed to help agents understand their obligations and ensure compliant submissions during the rollout of the new digital tax system.

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

HMRC has published Excise Notice 554, which sets out the requirements for charging and collecting excise duty on fuel supplied for use in private pleasure boats and private aircraft. The notice clarifies the regulatory obligations for suppliers and operators of such vessels and aircraft regarding fuel excise duty compliance. This guidance applies to anyone involved in supplying or using fuel for recreational marine and aviation purposes in the UK.

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

HMRC Excise Notice 192 sets out the requirements and procedures for the Registered Dealers in Controlled Oil (RDCO) scheme, which regulates businesses that trade in controlled oil products subject to excise duty. The scheme establishes rules for registration, record-keeping, reporting obligations and compliance for dealers handling these commodities. Businesses involved in the supply and distribution of controlled oils must understand their responsibilities under this framework to maintain valid registration and avoid penalties.

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