HMRC has published guidance on the availability status of its online service for reporting and paying Capital Gains Tax related to UK property disposals. The guidance allows users to check whether the service is currently operational and alerts them to any technical issues or planned maintenance that may affect their ability to submit returns.
Source: HMRC (GOV.UK) – Read the original
HMRC has published a comprehensive manual guiding users through the UK Trade Tariff Volume 3 for Customs Declaration Service submissions. The guide covers locating tariff content, the correct sequence for using CDS Volume 3 when preparing declarations, and detailed instructions for completing customs declarations and clearance requests. The manual also includes guidance on interpreting CDS error messages and their resolution, with users advised to follow all steps in the specified order to ensure valid declarations and avoid system errors.
Source: HMRC (GOV.UK) – Read the original
The 2026 amendment regulations modify the existing 1991 framework governing how occupational pension schemes in Northern Ireland must preserve member benefits. These changes affect pension scheme administrators and employers operating defined benefit or defined contribution pension arrangements in the region. The amendment updates specific provisions within the preservation of benefit rules that pension schemes must comply with when managing member entitlements.
Source: legislation.gov.uk – Read the original
HMRC has published guidance on how employers and pension scheme trustees can claim input tax relief on expenditure relating to funded pension schemes. The notice clarifies the VAT treatment of various costs associated with managing and operating pension arrangements, enabling businesses to understand their entitlements to recover VAT on eligible pension-related spending.
Source: HMRC (GOV.UK) – Read the original
HMRC has released guidance identifying commercial software suppliers that can be used to prepare and submit Self Assessment tax returns, supplementary pages and supporting attachments. The list helps taxpayers and agents locate compliant software solutions for meeting their Self Assessment filing obligations. This resource is intended to direct users towards software providers that meet HMRC’s technical standards and compatibility requirements.
Source: HMRC (GOV.UK) – Read the original
Property owners who believe their business rates valuation is incorrect can submit a challenge through their business rates valuation account. The Valuation Office sets rateable values for commercial properties, and this process allows businesses to dispute assessments they consider inaccurate. The challenge mechanism provides an alternative to accepting the valuation initially assigned to a property.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance detailing the current availability status and any technical problems affecting the Report Pillar 2 top-up taxes service. The guidance helps businesses and their advisors check whether the service is operational and identify any known issues before submitting their declarations. This supports compliance with the OECD Pillar 2 global minimum tax requirements, which UK businesses must report on when applicable.
Source: HMRC (GOV.UK) – Read the original
HMRC has introduced a vaping duty stamp system that businesses must use when marking e-liquid and nicotine products. The guidance covers the purchase and application of these stamps, as well as the digital procedures traders need to follow for compliance. Transitional arrangements have been established to support businesses adapting to the new requirements.
Source: HMRC (GOV.UK) – Read the original
A new duty on vaping products and mandatory stamping scheme will commence on 1 April 2026, requiring manufacturers, importers and storage operators in the UK to prepare for compliance. The guidance outlines the requirements businesses must meet to operate within the new regulatory framework. Companies handling vaping products will need to understand their obligations under the scheme ahead of the implementation date.
Source: HMRC (GOV.UK) – Read the original
The Valuation Office Agency has published technical guidance in Section 13 of its Land Compensation Manual, which sets out the framework for calculating and processing loss payments in compulsory purchase cases. This manual section provides detailed procedures and valuation principles that apply when landowners and occupiers receive compensation beyond basic land value. The guidance covers the assessment of disturbance, severance, and other qualifying losses for those affected by compulsory acquisition of their property.
Source: HMRC (GOV.UK) – Read the original