HM Revenue and Customs has finalised a compound settlement with a UK exporter following breaches of export control regulations. A compound settlement allows HMRC to resolve enforcement action by accepting payment in lieu of prosecution or further penalties. The notice provides notification to the export community of this concluded enforcement case.
Source: HMRC (GOV.UK) – Read the original
HMRC has published the complete set of Additional Information statement codes that must be used when completing Data Element 2/2 in customs declarations submitted through the Customs Declaration Service. These codes, detailed in Appendix 4, enable traders to provide supplementary information required for customs clearance and declaration purposes. The guidance applies to all declarations and clearance requests processed through CDS and replaces previous coding requirements.
Source: HMRC (GOV.UK) – Read the original
HMRC has published an updated list of professional organisations and learned societies whose membership fees and subscriptions qualify for income tax relief. Individuals can consult this guidance to determine whether their professional body membership fees are eligible for tax relief. The list serves as the definitive reference for those claiming deductions on their tax returns for professional organisation subscriptions.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance on the completion rules for all three-digit Union and National Additional Procedure Codes applicable to Data Element 1/11 in the Customs Declaration Service for import declarations. The guidance provides instructions for correctly applying each code when submitting import declarations through CDS. Businesses managing import customs procedures must refer to this appendix to ensure accurate coding and compliance with current requirements.
Source: HMRC (GOV.UK) – Read the original
HMRC has published detailed completion rules for the 4-digit Requested and Previous Procedure Codes used in Data Element 1/10 of the Customs Declaration Service for import declarations. The guidance sets out instructions for correctly selecting and applying each procedure code when submitting customs declarations. This resource is essential for traders and customs agents processing imports through CDS to ensure accurate declaration data.
Source: HMRC (GOV.UK) – Read the original
HMRC has published supplementary instructions detailing specific data elements applicable to each 3-digit Additional Procedure Code used under the Simplified Process for Internal Market Movements and UK Carrier Scheme. The guidance clarifies which data requirements correspond to individual procedure codes, assisting traders and logistics operators in submitting accurate customs declarations for internal UK movements. This resource enables businesses to properly identify and apply the correct procedural codes when moving goods across the UK internal market.
Source: HMRC (GOV.UK) – Read the original
A new statutory order modifies the Trade Union and Labour Relations (Consolidation) Act 1992 and the Employment Rights Act 1996, adjusting regulations that govern how trade unions conduct member votes and establishing revised protections relating to unfair dismissal claims. The amendments clarify permissible voting procedures for trade unions and alter the legal framework affecting dismissal rights for employees. These changes affect trade union operations, employers, and workers across the UK.
Source: legislation.gov.uk – Read the original
A Code of Practice governing electronic and workplace voting methods for statutory trade union ballots will take effect on 25 August 2026. The Code, issued by the Secretary of State under the Trade Union and Labour Relations (Consolidation) Act 1992, provides guidance to support implementation of amended voting regulations. The changes establish new permissible voting procedures for trade union ballots and relate to employment rights concerning unfair dismissal. The Code applies to all statutory trade union ballots conducted from the effective date onwards.
Source: legislation.gov.uk – Read the original
HMRC provides guidance on determining whether businesses must register for VAT based on turnover thresholds or whether they may choose to register voluntarily. The guidance covers which entities can be registered, the process for registration, and how to notify changes to information held on the VAT Register, helping businesses understand their VAT registration obligations and options.
Source: HMRC (GOV.UK) – Read the original
The Valuation Office has released guidance documentation that sets out technical criteria for determining whether a property should be classified as domestic or non-domestic for business rating purposes. This manual provides valuation professionals with standardised methods for assessing borderline cases where property use does not fall clearly into either category. The guidance is intended to ensure consistent application of rating rules across different jurisdictions and property types in the UK.
Source: HMRC (GOV.UK) – Read the original