HMRC is encouraging taxpayers to begin their Self Assessment submissions considerably in advance of the 31 January filing deadline. The revenue authority suggests that completing returns early can help avoid the stress and technical issues that typically arise during the final submission rush. This guidance applies to all individuals required to file Self Assessment tax returns in the UK.
Source: HMRC (GOV.UK) – Read the original
HMRC has released its monthly performance report for August 2026, measuring the department’s progress towards its key strategic goals during the 2026 to 2027 financial year. The update provides an overview of how the department performed in key areas including tax compliance, customs operations, and service delivery during this period. This report forms part of HMRC’s regular accountability framework to track institutional performance against stated objectives.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance on the procedures for paying Insurance Premium Tax, covering the various payment methods available to taxpayers and the timeframes for funds to be received and processed by the authority. The guidance sets out how long payments take to reach HMRC depending on the method chosen, helping businesses plan their tax submissions accordingly. This information applies to all organisations liable to pay Insurance Premium Tax on relevant insurance policies.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance for pension scheme administrators on submitting tax charges related to payments made from registered pension schemes. The guidance covers the payment procedures administrators must follow and the timeframes for funds to reach HMRC, ensuring clarity on compliance obligations for those managing pension scheme distributions.
Source: HMRC (GOV.UK) – Read the original
Customs warehousekeepers and UK representatives of overseas manufacturers must notify HMRC of any changes to their existing vaping duty stamp approvals. This requirement ensures HMRC maintains accurate records of authorised parties handling vaping products subject to duty stamps in the UK customs system.
Source: HMRC (GOV.UK) – Read the original
Electricity producers and energy suppliers are required to submit Climate Change Levy returns to HMRC at specified intervals. This guidance sets out the procedures and deadlines for submitting these mandatory returns. The returns track liability for the Climate Change Levy, a tax applied to business use of energy in the UK. Organisations in these sectors should ensure they understand their submission obligations to remain compliant.
Source: HMRC (GOV.UK) – Read the original
Tax agents can now utilise four different methods to secure client authorisation for representation purposes, including a digital handshake process, the Online Agent Authorisation service, traditional paper-based forms, and direct authorisation through a client’s business tax account. Each method provides a distinct pathway for agents to gain the necessary permissions to act on behalf of their clients within HMRC systems. The guidance clarifies the procedures available to practitioners seeking to establish proper authorisation relationships with their client base.
Source: HMRC (GOV.UK) – Read the original
HMRC has introduced a Vaping Products Duty alongside a mandatory Vaping Duty Stamps Scheme designed to regulate the vaping market. The scheme affects manufacturers, importers, and distributors of vaping products who must understand their obligations and compliance requirements. Businesses involved in the vaping sector should review the guidance to determine how the duty and stamping requirements will apply to their operations.
Source: HMRC (GOV.UK) – Read the original
Form C945 enables businesses to request authorisation for shipping alcoholic beverages, vaping products and tobacco items as duty-free stores aboard vessels. The form is used to obtain permission for these goods to be supplied to ships without incurring customs duty charges. This applies to shipments intended for use as stores on board rather than for sale or importation.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance enabling businesses and individuals to confirm whether someone claiming to represent the tax authority is genuinely an HMRC officer or collector. The guidance sets out the verification steps you should take when HMRC staff visit you in person, helping protect against fraudulent callers impersonating tax officials. This information is relevant to anyone who may be approached by individuals claiming to act on behalf of HMRC.
Source: HMRC (GOV.UK) – Read the original