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Northern Ireland has amended regulations governing Universal Credit, Housing Benefit, Employment and Support Allowance and State Pension Credit to clarify how lump-sum carer’s allowance payments from reassessment activities are treated under these benefit schemes. The changes follow the Department’s reassessment exercise responding to the Independent Review of Carer’s Allowance Overpayments published in July 2025. These amendments ensure consistent treatment of the reassessment payments across the affected social security benefits.

Source: legislation.gov.uk – Read the original

HMRC has published guidance explaining the reporting requirements for Pillar 2 Top-up Taxes, which comprises both the Multinational Top-up Tax and Domestic Top-up Tax. These taxes apply to large enterprises and require specific notification procedures to HMRC. The guidance sets out how affected businesses should declare their Pillar 2 tax obligations to the tax authority.

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

Companies importing goods into the UK can apply for an Advance Valuation Ruling, which provides official written confirmation of the correct valuation method to use when declaring goods for customs purposes. This ruling offers legal certainty before submission and helps ensure compliance with customs valuation requirements when calculating duties and taxes on imports.

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

HMRC has published a comprehensive reference list detailing the applicable VAT treatment for various goods and services across the UK market. The guidance clarifies which items are subject to the standard rate of 20%, reduced rate of 5%, zero rate, or are VAT exempt or outside the scope of VAT entirely. This resource serves as an official reference for businesses determining their tax obligations on different products and services. The list covers a wide range of categories from food and fuel to professional services and cultural activities.

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

HMRC has published guidance identifying recognised commercial software suppliers whose systems are compatible for filing Company Tax Returns and supplementary pages online. The guidance helps businesses and accountants select certified software solutions that meet HMRC’s technical requirements for digital tax submissions. This resource applies to all companies required to file Corporation Tax returns electronically with HMRC.

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

HMRC has published the official country codes required for submitting declarations through the Customs Declaration Service, listed in Appendix 13 of the guidance. These standardised codes must be used by importers, exporters and customs agents when completing customs declarations to ensure accurate processing. The codes apply to all countries and territories involved in cross-border trade transactions.

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

HMRC has published accredited official statistics for July 2026 covering the provision of company cars as employee benefits. The statistics offer data on how employers distribute vehicles as benefits in kind to their workforce. This information is relevant to employers and tax professionals managing employee benefit arrangements and compliance reporting.

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

HMRC has published guidance on the process of appointing a paid agent to handle tax matters on your behalf. The authorisation method varies depending on the type of tax involved, with businesses able to use either the paper form 64-8 or HMRC’s online services to grant their representative the necessary powers to act in their tax affairs.

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

HMRC has released guidance setting out the currency codes required for Data Element 4/10 within the Customs Declaration Service framework. The codes are detailed in Appendix 11 of the guidance and must be used by traders and customs intermediaries when submitting declarations involving currency-related information. This resource ensures compliance with the standardised data requirements for customs submissions.

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

HMRC has published guidance detailing the current operational status of the Register for Plastic Packaging Tax service, including information about any technical issues or access problems that may affect users. The guidance allows businesses to check whether the service is available and identify any disruptions before attempting to submit registrations or updates. Users can refer to this resource to understand service availability in real-time.

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