HMRC has published a screening Equality Impact Assessment examining the effects of proposed Lifetime Allowance Protections and Enhancements. The assessment evaluates how these pension policy changes may affect different demographic groups. This screening document informs stakeholders of the government’s consideration of potential equality implications before implementation of the measures.
Source: HMRC (GOV.UK) – Read the original
The Alcohol Wholesaler Registration Scheme establishes regulatory requirements for businesses involved in the wholesale supply of alcohol. The scheme sets out the legal framework and compliance obligations that alcohol wholesalers must follow to operate legally. This notice provides guidance on how the scheme affects trading activities and what regulations apply to those engaged in alcohol wholesale distribution. Businesses in the alcohol supply chain should review the specific requirements to ensure they meet their legal obligations under this registration system.
Source: HMRC (GOV.UK) – Read the original
A planning appeal concerning the partial demolition and conversion of a care home facility has been resolved as of 27 July 2026. The scheme involves changing the building’s use classification from institutional accommodation to standard residential housing whilst creating 20 separate dwelling units through structural modifications and extensions. The appeal decision establishes the outcome for this mixed-use development proposal affecting the site’s future use and configuration.
Source: HMRC (GOV.UK) – Read the original
HMRC has issued an updated policy brief clarifying how VAT liability applies to education supplies provided by alternative higher and further education institutions. The brief sets out the tax authority’s current position on which educational services from non-traditional providers may be subject to VAT or qualify for exemption. This guidance affects organisations delivering higher and further education outside conventional university and college settings that need to ensure correct VAT classification of their services.
Source: HMRC (GOV.UK) – Read the original
The 2026 amendment regulations modify the 2013 claims and payments framework to allow claimants participating in funded employment schemes to reclaim universal credit. The changes specifically address the process for resubmitting universal credit applications for scheme participants. This regulatory update affects Universal Credit claimants engaging with specified employment support programmes.
Source: legislation.gov.uk – Read the original
The Infrastructure (Wales) Act 2024 establishes a single application and consenting framework for major infrastructure projects in Wales. The unified process covers specified categories of large-scale developments including energy, transport, waste and water projects. This consolidated approach streamlines how applications for infrastructure consent are made and assessed across these sectors.
Source: legislation.gov.uk – Read the original
Businesses importing goods into Northern Ireland from Great Britain or non-UK and EU countries can now apply for customs duty waivers to avoid ‘at risk’ tariffs. The waiver scheme allows eligible traders to claim relief on duties that would otherwise apply to these shipments. This process streamlines tariff management for operators moving goods across the Irish border or from international suppliers into Northern Ireland.
Source: HMRC (GOV.UK) – Read the original
HMRC has introduced an online service enabling businesses to report non-customs state aid payments they have received and check their remaining state aid allowance if they have claimed Customs Duty waivers. The service provides a central platform for traders to manage their state aid compliance and monitor their entitlements against applicable limits.
Source: HMRC (GOV.UK) – Read the original
A new excise duty on vaping products and a mandatory stamps scheme are set to commence in one month, requiring businesses to prepare compliance measures. The scheme will apply to vapour products supplied in the UK, with affected businesses needing to register and implement tracking systems. Companies dealing with vaping products should now ensure they understand their obligations under the new duty regime to avoid penalties.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance explaining the process for importers, customs agents and express operators to recover import duty and VAT that has been paid in excess. The guidance outlines applicable time limits for claims and specifies the submission methods, including use of the Customs Declaration Service or submission of form C285 for individual claimants.
Source: HMRC (GOV.UK) – Read the original