HMRC has published the conditions that individuals and firms must satisfy in order to register as tax advisers and act on behalf of clients in tax matters. The registration framework establishes eligibility criteria for those seeking to provide professional tax advice and represent taxpayers before the tax authority. Advisers meeting these conditions can apply to register and gain authorisation to interact with HMRC on their clients’ behalf.
Source: HMRC (GOV.UK) – Read the original
HMRC has introduced form W4 as the official remittance advice document for businesses releasing vaping products from excise warehouses. The form must be used to declare and settle both Vaping Products Duty and any associated VAT liability at the point of warehouse release. This requirement applies to all operators handling the duty suspension of vaping products under excise warehouse procedures.
Source: HMRC (GOV.UK) – Read the original
Businesses can now access reports based on their Customs Declaration Service data for both imports and exports through a new HMRC service. The tool allows users to extract and analyse information from their submitted declarations, providing greater visibility over customs transaction records. This service is available to organisations that use the Customs Declaration Service to file their import and export documentation.
Source: HMRC (GOV.UK) – Read the original
HMRC has published form IHT100f for taxpayers and representatives to notify the agency when events occur that impact property benefiting from an Inheritance Tax or Estate Duty conditional exemption. The form must be submitted when circumstances change that affect the exemption status, ensuring HMRC records are kept current regarding conditional relief arrangements on inherited assets.
Source: HMRC (GOV.UK) – Read the original
HMRC has published the official accredited statistics for UK overseas trade in goods for August 2026. The dataset includes comprehensive trade flow information covering over 9,000 commodity classifications and more than 200 trading partner countries, available at both aggregated and detailed product levels. This monthly publication provides logistics and customs professionals with detailed trade movement data essential for compliance and operational planning.
Source: HMRC (GOV.UK) – Read the original
An Upper Tribunal planning appeal decision dated 27 February 2025 has approved the conversion of an upper floor retail office into three residential flats, along with an extension to the first and second floors to create four additional flats and related works. This decision confirms permission for the change of use and structural alterations to accommodate the seven-unit residential development. The ruling affects the property owner and relevant local planning authority regarding future compliance with residential use and building regulation requirements.
Source: HMRC (GOV.UK) – Read the original
HMRC has published the updated PAYE internet submissions schema for the 2026 to 2027 tax year, along with supporting documentation for software developers integrating with PAYE systems. The schema defines the technical format and structure for submitting payroll data, expenses and benefits information electronically. Software providers must implement these specifications to ensure compliant filing of PAYE returns and related employment data during the specified tax year.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance clarifying how VAT applies to goods that are exported from the UK or permanently removed from British territory. The guidance covers the VAT treatment rules for suppliers and customers involved in such transactions, helping businesses understand their obligations when goods leave the UK. This updated guidance reflects current VAT legislation and provides practical examples for different export and removal scenarios affecting importers, exporters, and logistics providers.
Source: HMRC (GOV.UK) – Read the original
HMRC has implemented a Special Measures regime targeting traders and businesses identified as presenting heightened compliance risks. The framework enables customs authorities to apply enhanced scrutiny, reporting requirements, and operational controls to affected parties engaged in import or export activities. Traders subject to Special Measures must comply with stricter documentation, declaration, and procedural standards to maintain their trading privileges. This enforcement tool applies to entities demonstrating patterns of non-compliance, fraud indicators, or involvement in controlled goods.
Source: HMRC (GOV.UK) – Read the original
HMRC has introduced form W4D to enable businesses to defer payment of Excise Duty obligations on vaping products when they are released from excise warehouses. This form provides a mechanism for deferred payment rather than immediate settlement of duty liabilities. The process applies specifically to vaping products moving out of excise warehouse arrangements.
Source: HMRC (GOV.UK) – Read the original