Non-Domestic Rating Challenges and Changes Statistics Released for 2023 and 2026 Rating Lists

HMRC has published official statistics covering the number of checks and challenges submitted against local non-domestic rating lists as of 30 September 2026. The data encompasses both the 2023 rating list and the 2026 rating list, providing an overview of property value dispute activity during this period. These statistics offer insight into the volume of ratepayer challenges to their assessed business property valuations across the UK.

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

Biofuels and Road Fuel Gas Duty Payment Procedures

HMRC has published guidance on the payment process for excise duty on biofuels and road fuel gas, detailing the methods available to liable parties and the timeframes for funds to be received by HMRC. The guidance covers how businesses can settle their excise duty obligations for these fuel categories and clarifies payment processing timelines. This information applies to fuel suppliers and producers required to account for duty on biofuels and road fuel gas under excise regulations.

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

HMRC Updates Internal Guidance on Cross-Border Information Exchange Procedures

HMRC has issued updated guidance for its staff handling the exchange of tax and customs information with foreign authorities under bilateral and multilateral international agreements. The manual provides procedural instructions for managing requests for taxpayer data and documentation that flow between the UK and other jurisdictions. This internal guidance ensures consistent application of the UK’s commitments under various international exchange protocols and treaties.

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

Trader Support Service now available for Northern Ireland goods movements

Businesses moving goods to or from Northern Ireland can now use the Trader Support Service to declare and manage their shipments, along with receiving assistance on customs declarations and related payments. The service allows traders to sign in and handle all aspects of their Northern Ireland trade movements through a single platform. This provides consolidated support for those managing the specific customs requirements associated with goods crossing between Great Britain and Northern Ireland.

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

Air Passenger Duty Payment Methods and Processing Times

This guidance outlines the procedures for paying Air Passenger Duty to HMRC, including the various payment methods available to carriers and the timeframes for payment funds to be received and processed by the tax authority. Air Passenger Duty is a tax charged on passengers departing from UK airports, and operators must understand the correct payment channels and expected clearance periods to ensure compliance with their obligations.

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

Entry Summary Declaration Requirements for Goods Movement into Great Britain and Northern Ireland

Businesses moving goods into Great Britain, transferring goods from Great Britain into Northern Ireland, or importing goods into Northern Ireland from non-EU countries must submit an entry summary declaration. This requirement applies to all three trade flow scenarios and represents a key compliance obligation for traders operating across these UK territories.

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

Traders must register with Trader Support Service to declare goods moving to and from Northern Ireland

Businesses moving goods to or from Northern Ireland are now required to register with the Trader Support Service (TSS) to submit and manage customs declarations, safety and security filings, and associated payments. The service provides a centralised platform for handling the necessary compliance requirements for trade with Northern Ireland. Registration enables traders to meet their declaration obligations and maintain proper documentation for cross-border movements.

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

HMRC publishes list of businesses granted Climate Change Levy utility direction exemptions

HMRC has released guidance enabling businesses to check which organisations have received a Climate Change Levy utility direction for gas and electricity supplies. This allows supply companies and traders to verify exemption status and determine the correct CCL charging position on transactions. The direction exempts certain utilities from the levy under specific conditions. Businesses involved in energy supply should consult the published list to ensure accurate tax compliance.

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

New powers allow London Mayor to intervene in strategic licensing applications across Greater London

The Licensing Act 2003 has been amended to grant the Mayor of London authority to call in and make decisions on certain licensing applications deemed strategically important to Greater London. These new regulations provide the detailed framework for how the Mayor will exercise these intervention powers. The changes stem from provisions introduced in the English Devolution and Community Empowerment Act 2026, which expanded devolved decision-making in licensing matters across the capital.

Source: legislation.gov.uk – Read the original

New UK sanctions regime targets human rights violations and humanitarian law breaches

The Global Human Rights and International Humanitarian Law Sanctions Regulations 2026 establish a new sanctions framework under the Sanctions and Anti-Money Laundering Act 2018. The regime enables the UK to impose sanctions against serious state-level human rights violations, breaches of international humanitarian law, and obstruction of humanitarian aid delivery globally. Businesses and compliance officers should monitor this framework for potential designations and ensure their supply chains and financial transactions align with the new requirements.

Source: legislation.gov.uk – Read the original