Cash accounting is a VAT scheme that allows businesses to account for tax based on payments received and made, rather than invoices issued and received. The scheme provides cash flow benefits, particularly for businesses that regularly experience payment delays. When insolvency occurs, cash accounting treatment is affected by the timing of payments and the status of outstanding debts within the insolvency process.
Source: HMRC (GOV.UK) – Read the original
The Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2026 introduces changes across multiple Northern Ireland social security frameworks, affecting benefit recovery, state pension credit, housing benefit, employment support allowance, universal credit, and personal independence payment schemes. The amendments modify ten existing sets of regulations dating from 1997 to 2016, adjusting provisions related to benefit overpayments, recovery procedures, lump sum payments, and transitional arrangements. These changes apply to Northern Ireland’s social security administration and the various benefits schemes governed by the amended regulations. The specific operational impacts of each amendment are detailed within the individual regulatory provisions.
Source: legislation.gov.uk – Read the original
The Housing (Scotland) Act 2025 Commencement No. 4 and Transitional Provisions Regulations 2026 set phased implementation dates for various sections of the 2025 Housing Act. Key provisions will take effect on 9 November 2026, 1 April 2027, and 1 August 2027, with transitional arrangements established to manage the transition between old and new requirements. These staggered dates allow affected parties time to prepare for compliance with the housing legislation changes.
Source: legislation.gov.uk – Read the original
Five separate social security benefit regulations have been amended under this 2026 instrument, affecting State Pension Credit, Housing Benefit, Employment and Support Allowance, and Universal Credit schemes. The amendments modify how income and capital are disregarded when calculating entitlement to these benefits. These changes update the treatment of financial resources across multiple welfare programmes administered under different regulatory frameworks.
Source: legislation.gov.uk – Read the original
A new form has been made available by HMRC to enable individuals to request and obtain confirmation of their employment history using National Insurance records. The form is designed specifically for those who need documented evidence of their employment background to support compensation claims. This provides a formal channel for applicants to access verified employment data held within the National Insurance system.
Source: HMRC (GOV.UK) – Read the original
HMRC has published force of law notices and a reference document relating to the Carbon Border Adjustment Mechanism, which imposes a carbon price on imports of certain goods into the UK. The notices and supporting documentation provide guidance on how the mechanism operates and its legal status. This relates to the regulatory framework that applies to imported cement, iron and steel, aluminium, fertilisers, and electrical equipment subject to carbon pricing requirements.
Source: HMRC (GOV.UK) – Read the original
HMRC has issued guidance establishing consistent complaint handling procedures to be applied departmentwide. The standards aim to provide clarity on how the department will manage and respond to complaints from customers and stakeholders. This guidance sets out baseline requirements that all HMRC departments must follow when handling complaints.
Source: HMRC (GOV.UK) – Read the original
The Social Security (Miscellaneous Amendments) Regulations 2026 introduce changes to eleven existing pieces of social security legislation covering areas including benefit recovery, state pension credit, housing benefit, employment support allowance, universal credit, and personal independence payment. The amendments affect the regulatory framework governing how these benefits operate, their recovery procedures, and transitional provisions. This consolidated update streamlines requirements across multiple benefit schemes that interact with the social security system.
Source: legislation.gov.uk – Read the original
A correction slip has been issued to amend how Commission Implementing Regulation (EU) 2019/1793 applies to Wales. The regulation governs temporary increases in official controls and emergency measures for goods entering from specified third countries. This correction updates the Welsh provisions under the existing EU-derived legislation on import controls.
Source: legislation.gov.uk – Read the original
HMRC has published guidance on the payment methods and processing timescales for General Betting Duty, Pool Betting Duty and Remote Gaming Duty. The guidance sets out how businesses in the betting and gaming sector should submit their duty payments and the expected timeframes for those payments to be received and processed by HMRC. This applies to operators of betting services, pool betting schemes and remote gaming platforms operating in the UK.
Source: HMRC (GOV.UK) – Read the original