HMRC has released updated accredited official statistics for the Hydrocarbon Oils Bulletin, incorporating receipts and quantities data through June 2026. The bulletin tracks hydrocarbon oil movements and excise duty compliance across the UK energy sector. This regular statistical update provides traders and logistics operators with authoritative data on fuel supply chains and regulatory volumes.
Source: HMRC (GOV.UK) – Read the original
HMRC has published official statistics detailing the volume of checks and challenges filed against local non-domestic rating lists as of 30 June 2026. The data covers both the 2023 and 2026 rating lists, providing an overview of ratepayer activity in disputing property valuations. These statistics are relevant to businesses and property owners involved in rates appeals and compliance with local rating assessments.
Source: HMRC (GOV.UK) – Read the original
A Community Infrastructure Levy appeal has been decided regarding a demolition and construction project that will remove existing commercial units and build a two-storey residential development containing 14 units plus roof space accommodation and related works. This decision, issued on 7 July 2026, determines the CIL liability applicable to the mixed-use development project. The outcome establishes how much developers must contribute to local infrastructure under the CIL framework for this specific scheme.
Source: HMRC (GOV.UK) – Read the original
HMRC has issued formal notices that carry statutory force under the Taxation (Cross-border Trade) Act 2018, which grants the agency authority to make binding determinations on cross-border trading matters. These notices establish mandatory requirements that apply to traders and businesses engaged in imports and exports across borders. The notices represent HMRC’s enforcement of regulations governing how cross-border transactions are assessed and taxed under UK law.
Source: HMRC (GOV.UK) – Read the original
HMRC has released a General Anti-Abuse Rule Advisory Panel opinion dated 30 January 2026 examining whether arrangements involving the purchase of company shares and their subsequent gifting to an employee trust constitute abusive tax avoidance under GAAR. The guidance is designed to help businesses and advisers identify characteristics of potentially abusive arrangements in the context of Inheritance Tax planning, particularly where the primary purpose appears to be artificial estate reduction or circumventing Inheritance Tax on lifetime transfers rather than achieving genuine commercial objectives.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance on its interim approach to receiving and exchanging GloBE Information Returns under the Pillar 2 global minimum tax rules. The guidance clarifies how the tax authority will handle the initial phase of GloBE return submissions and the subsequent international exchange of this information with other jurisdictions. This transitional framework applies to multinational enterprises required to file these returns as part of OECD Pillar 2 compliance.
Source: HMRC (GOV.UK) – Read the original
HMRC has archived its Money Laundering Regulations 1 (MLR1) penalties guidance page. This guidance previously provided information on penalties applicable under the MLR1 framework. Businesses and compliance professionals should check for updated guidance materials or refer to current Money Laundering Regulations resources for penalty information.
Source: HMRC (GOV.UK) – Read the original
The Employment Status Manual is an official HMRC guidance document designed to help users understand and determine the employment status of individuals. The manual addresses the distinction between different worker categories and the factors that determine how individuals should be classified for tax and employment law purposes. This resource assists employers, workers, and advisors in navigating employment status considerations.
Source: HMRC (GOV.UK) – Read the original
HMRC VAT Notice 700/2 provides guidance on group and divisional VAT registration arrangements, explaining how businesses can register multiple entities under a single VAT number and the application procedures involved. The notice clarifies eligibility criteria for group registration, where a parent company can register subsidiary companies as a single entity for VAT purposes, and divisional registration for large businesses operating separate divisions. It sets out the specific forms traders must complete when applying for group or divisional registration status with HMRC.
Source: HMRC (GOV.UK) – Read the original
HMRC has published the technical specifications for the Alcohol and Tobacco Warehouse Declaration system, providing software developers with the requirements needed to build compatible applications. The specifications outline the data formats, system interfaces, and technical standards that developers must follow when creating tools to submit warehouse declarations for alcohol and tobacco products. This guidance enables third-party developers to integrate their systems with HMRC’s declaration requirements, ensuring compliance with UK customs regulations for alcohol and tobacco warehousing operations.
Source: HMRC (GOV.UK) – Read the original