Category: News

HMRC has announced a temporary reduction in VAT applying to children’s meals, event tickets, and family attractions from 25 June 2026 through 1 September 2026. This three-month scheme will lower VAT rates on qualifying items aimed at children and families during the summer period. Businesses providing these services should familiarise themselves with the eligibility criteria and compliance requirements detailed in the policy paper to ensure correct application of the reduced rate.

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

HMRC has published updated Tax-Free Childcare statistics for June 2026, detailing the number of families and children holding active and utilised accounts alongside corresponding government top-up expenditure. The data encompasses regional breakdowns of account usage and provides specific figures for disabled children across different age categories. These statistics offer insights into scheme participation and uptake across the UK’s childcare support landscape.

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

The Lifelong Learning (Student Support) (Amendment of Fees and Awards etc.) Regulations 2026 establish a revised funding framework for lifelong learning provision in England. The regulations adapt the existing Education (Student Support) Regulations 2011 to accommodate the new system. This change affects how student support and fees are managed for lifelong learning programmes across England. The regulations set out the modified approach to fees and awards under the updated funding arrangements.

Source: legislation.gov.uk – Read the original

HMRC has published guidance regarding the availability and operational status of the online service used by traders to register and complete origin declarations required under the UK-India Free Trade Agreement. The guidance allows users to check whether the service is currently operational and to identify any technical issues that may be affecting access. Traders relying on this service to process their FTA-related origin documentation should monitor this guidance for real-time updates on service performance.

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

HMRC has issued legally binding notices establishing the vaping products duty regime under the Finance Act 2026. The regulations introduce mandatory duty stamps for vaping products and set out production, stamping, and appeals procedures that businesses must follow. These notices have statutory force and apply to manufacturers and distributors of vaping products in the UK market.

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

HMRC has produced a series of videos and webinars to help agents, sole traders and landlords understand the requirements of Making Tax Digital for Income Tax. The resources provide guidance on how the new digital tax reporting system operates and what affected businesses need to do to comply. These educational materials are available to support individuals and businesses in preparing for the mandatory transition to digital tax records and submissions.

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

HMRC’s Pension Schemes Services has published its latest newsletter providing stakeholders with updates on developments related to the public service pensions remedy. The newsletter covers current progress and relevant information affecting those involved in public service pension schemes. This regular publication keeps interested parties informed of changes and announcements within the remedy programme.

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

Traders disposing of category 1 oil extracted from UK fields without an arm’s length sale can now access HMRC guidance on the statutory market values required for compliance. The values establish a reference point for determining the taxable value when oil is not sold under normal commercial terms. This guidance applies to operators and traders involved in petroleum extraction and disposal in UK territorial waters. The statutory values ensure consistent valuation treatment across the sector for tax and duty purposes.

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

HMRC has published a Compliance Handbook designed to assist businesses and practitioners in understanding how the tax authority’s penalty regime and compliance enforcement powers operate under relevant legislation. The handbook serves as a reference tool to clarify the rules governing penalties, compliance procedures, and related enforcement mechanisms. It aims to help importers, exporters, and logistics professionals navigate customs and tax compliance requirements more effectively.

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

A Community Infrastructure Levy appeal decision dated 22 May 2026 has been issued regarding a scheme involving demolition of existing structures and construction of seven residential units with parking facilities. This decision determines the CIL liability applicable to the development project. The ruling sets precedent for similar mixed-use residential schemes involving site clearance and new housing delivery.

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