Category: News

HMRC has published guidance on anti-avoidance information notices (AAINs), which are formal requests for information used to investigate potential tax avoidance schemes. The document outlines how AAINs function as a compliance tool, explains the different categories and terminology businesses may encounter, and clarifies the obligations for recipients. This guidance is intended to help traders and their advisors understand the information-gathering process when HMRC suspects involvement in tax avoidance arrangements.

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

The September 2026 edition of HMRC’s charities newsletter provides updates on ongoing consultations, Gift Aid developments, and changes to charity guidance and systems. The bulletin is designed to keep registered charities informed of regulatory changes and administrative updates affecting their compliance obligations. This regular newsletter serves as a central source for charity organisations to stay current with HMRC requirements and available support services.

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

HMRC has introduced an upgraded Self Assessment registration service, with customers who have taxable income for the 2025-26 tax year now being encouraged to register. The enhanced service aims to streamline the registration process for those with income requiring declaration. Logistics and customs professionals with business income outside their primary trading activities should note this development for their own tax compliance requirements.

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

The UK government has introduced a new Carbon Border Adjustment Mechanism (CBAM) tax that will apply to imported goods. This mechanism is designed to adjust tariffs based on the carbon content of products crossing UK borders. The policy affects importers of carbon-intensive goods and represents a shift in how the UK will levy duties on incoming trade to account for carbon emissions. Further details on implementation timelines and affected product categories are contained within the policy documentation.

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

HMRC provides guidance on the requirements for obtaining a legally binding decision on commodity codes, which traders must use when importing or exporting goods. This process allows businesses to receive official confirmation of the correct commodity classification for their products before conducting trade. The information covers the steps and documentation needed to apply for such a decision to ensure compliance with customs regulations.

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

HMRC has released the technical specifications and interface management documents that software developers must implement to support Real Time Information submissions for the 2027-2028 tax year. The guidance covers the rules, system architecture, and technical requirements for RTI compliance during this period. Employers and payroll software providers should review these specifications to ensure their systems remain compatible with HMRC’s submission requirements.

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

The government has extended the deadline for using powers under Section 13 of the Energy Prices Act 2022, which allows the Secretary of State to provide financial support for energy costs. This represents the second extension of the time limit for these support provisions. The regulations enable continued flexibility in delivering energy cost assistance to affected parties beyond the original legislative timeframe.

Source: legislation.gov.uk – Read the original

The Travellers’ Allowances (Amendment) Order 2026 modifies the existing 1994 Order governing personal imports into the UK. The amendment applies specifically to goods brought into Great Britain from outside the United Kingdom in personal luggage. Northern Ireland continues to operate under separate provisions established through the 2020 EU Exit Regulations, with no changes to its existing framework.

Source: legislation.gov.uk – Read the original

A temporary zero VAT rate on domestic electricity supplies in England, Wales and Scotland comes into effect from 1st October 2026 through 31st March 2027. The order modifies the Value Added Tax Act 1994 by adding a new zero-rated category for eligible domestic electricity supplies during this six-month period. This change applies to electricity suppliers delivering power to residential customers across the three nations.

Source: legislation.gov.uk – Read the original

The Iran (Sanctions) (Amendment) Regulations 2026 modify two existing UK sanctions regimes covering Iran: the 2019 nuclear-focused regulations and the 2023 general sanctions regulations. These changes are made under powers granted by the Sanctions and Anti-Money Laundering Act 2018, allowing the government to adjust sanctions measures as required. Businesses involved in trade with Iran or financial transactions related to Iranian entities must monitor these amendments for compliance requirements.

Source: legislation.gov.uk – Read the original