HMRC has updated its guidance manual covering the value added tax exemption available to cost sharing groups. The manual provides technical detail on how organisations can qualify for VAT relief when they share costs for common activities. This resource assists businesses and their advisors in understanding the conditions and application of cost sharing exemption relief under VAT rules.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance detailing the inspection and verification procedures it uses to ensure employers are meeting National Minimum Wage obligations. The guidance explains the agency’s approach to monitoring workplace compliance and the checks employers can expect during audits. This resource is designed to help employers understand their responsibilities and the regulatory framework governing minimum wage payments in the UK.
Source: HMRC (GOV.UK) – Read the original
HMRC has made available a list of all registered aggregates producers and importers for reference purposes. Businesses and compliance officers can use this register to verify whether a specific aggregates operator is liable for Aggregates Levy. The list serves as a public record of registration status for the tax that applies to extraction and importation of sand, gravel, and rock.
Source: HMRC (GOV.UK) – Read the original
A correction slip has been issued to amend existing aviation safety regulations that were previously assimilated from EU law. The amendment uses powers granted under EU Regulation 2018/1139, which establishes common rules for civil aviation across member states. This correction addresses technical or procedural issues within the current aviation safety framework to ensure ongoing compliance and clarity.
Source: legislation.gov.uk – Read the original
The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 have been amended to reflect changes to the UK-South Korea trade agreement agreed in October 2025. The update modifies the origin reference document to extend cumulation of origin and direct transport provisions relating to the European Union. This amendment affects traders using the preferential trade arrangement with South Korea and changes how goods can qualify for preferential tariff treatment under that agreement.
Source: legislation.gov.uk – Read the original
HMRC has published guidance on the procedures for paying Landfill Tax, including the available payment methods and timescales for payments to be received and processed by the authority. The guidance sets out how long businesses should expect to wait for their payments to reach HMRC depending on the payment method chosen. This information is essential for landfill operators and waste management businesses to ensure their tax obligations are met within required timeframes.
Source: HMRC (GOV.UK) – Read the original
HMRC has issued guidance for Valuation Officers on the assessment and valuation of independent cold storage facilities. This internal resource publication provides technical guidance to support consistent valuation practices for stand-alone refrigerated storage properties used in the food and logistics sectors. The guidance is primarily intended for HMRC staff involved in property valuation work and may reference internal systems not publicly accessible.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance on submitting payments for the Climate Change Levy, which applies to organisations consuming energy above specified thresholds. The guidance covers the available payment channels and how long payments take to be received and processed by HMRC. This information is relevant for energy-intensive businesses and tax agents responsible for managing levy compliance.
Source: HMRC (GOV.UK) – Read the original
The Valuation Office has published its 2026 valuation scales for assessing different sections of business properties, with rates varying according to floor level and property use classification. These scales are the official benchmarks used to determine the rateable value of commercial and industrial buildings for rating purposes. The new scales take effect from April 2026 and replace the previous year’s valuations. Customs and logistics professionals should verify if their operating premises are affected by any changes to their property band or valuation methodology.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance on the payment methods available for Stamp Duty Reserve Tax and the timeframes involved for funds to be received and processed by the authority. The guidance clarifies how taxpayers can submit payments and what to expect during the payment cycle. This information applies to anyone liable for this tax on the transfer of securities and financial instruments.
Source: HMRC (GOV.UK) – Read the original