News

The sixth set of commencement regulations for the Employment Rights Act 2025 will activate further provisions of the legislation on 30 October 2026. Earlier provisions already came into force automatically on Royal Assent and two months after, with this regulation now scheduling the delayed implementation of remaining sections. The regulations also establish transitional and saving provisions to manage the phased introduction of the new employment rights framework.

Source: legislation.gov.uk – Read the original

HMRC has published its Charter, which outlines the standards of service that businesses and individuals can expect when dealing with the tax authority, as well as the responsibilities expected of customers. The Charter serves as a framework defining the relationship between HMRC and those it serves, covering key aspects of interactions and compliance obligations. This guidance applies to all parties engaging with HMRC on tax, duty, and customs matters.

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

HMRC has published guidance setting out when individuals and businesses must pay Capital Gains Tax on profits from selling, exchanging, or disposing of cryptoasset tokens such as bitcoin, XRP, and ether. The guidance applies to various transaction types including sales for fiat currency, exchanges between different cryptocurrencies, and transfers of cryptoassets as gifts. Traders and investors dealing with digital assets need to understand their tax liabilities under UK law, as gains on cryptoasset disposals are generally subject to Capital Gains Tax.

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

HMRC has launched a digital tool enabling pension recipients to estimate their potential Income Tax liability. The calculator allows individuals to input pension details and receive projections of tax obligations they may face. This resource is designed to help people plan their finances and understand their tax position before accessing pension funds.

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

Sole traders and landlords earning more than £30,000 annually have been advised to prepare for Making Tax Digital requirements. This initiative requires eligible businesses to maintain digital records and file tax returns using compatible software. The warning urges affected parties to understand their obligations and arrange appropriate systems ahead of the implementation deadline. This applies to self-employed individuals and property owners whose turnover exceeds the £30,000 threshold.

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

HMRC has published guidance outlining the procedures and options available to taxpayers and businesses who wish to voluntarily disclose tax underpayment or non-compliance. The guidance explains the various disclosure routes and what disclosing parties should expect through the process. This resource is intended to help those who believe they have not paid the correct amount of tax to come forward and regularise their position with HMRC.

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

The fourth amendment to Northern Ireland’s Disabled Persons’ Vehicles Parking Places Order has been introduced in 2026, modifying the existing regulations that govern parking provisions for disabled motorists. This legislation amends the framework for how disabled parking places are designated, managed, and enforced across Northern Ireland. The specific provisions of the amendment detail changes to the rules affecting disabled vehicle owners and local authorities responsible for implementing these parking regulations.

Source: legislation.gov.uk – Read the original

New regulations set out mandatory notice formats, content requirements and service methods for landlords operating under Scotland’s Private Housing (Tenancies) Act 2016, alongside prescribed forms for tenant rent officer referrals. The regulations establish how these notices must be delivered to tenants and how tenants must notify landlords of rent disputes. All prescribed forms become mandatory for use from 1 April 2027 onwards.

Source: legislation.gov.uk – Read the original

New regulations have modified minimum conservation reference sizes for king scallop and queen scallop within Welsh waters. These changes apply to sea fisheries legislation governing scallop fishing in the Welsh zone. The amendments establish updated size thresholds that fishermen and operators must observe when catching these species in Welsh marine areas.

Source: legislation.gov.uk – Read the original

Excise Notice 197 sets out the formal requirements that UK businesses must follow when storing and moving excise goods under duty suspension within UK excise warehouses and in the EU. The notice covers the procedures for receiving goods into these facilities and removing them, establishing the operational and compliance framework for businesses that hold excisable products such as alcohol and fuel in suspended duty status. Operators must understand these requirements to maintain legal compliance with UK excise regulations and ensure proper documentation and movement protocols are followed throughout the storage and handling process.

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