The Value Added Tax Amendment Regulations 2026 modify Part 15 of the VAT Regulations 1995 by removing computers and computer equipment from the definition of capital items covered under the rules. The regulations also raise the minimum threshold for land, buildings, and civil engineering works to be classified as capital items from their previous level to £600,000 of VAT-bearing expenditure.
Source: legislation.gov.uk – Read the original
HMRC has published updated guidance on the current availability of the Child Benefit online service and any technical issues that may be affecting access. The guidance allows users to check whether the service is operational and identify any disruptions that might impact their ability to claim or manage Child Benefit entitlements through the digital channel.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance allowing users to check real-time availability and any technical issues affecting the Pay As You Earn online service. The guidance enables employers and payroll professionals to monitor service status before attempting to access or submit PAYE information online. This resource helps users identify whether reported problems are service-wide outages or local connectivity issues.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance enabling pension scheme administrators and operators to check the current availability of online services and identify any ongoing technical issues affecting their systems. The service status page allows users to monitor real-time updates on pension-related digital tools and access information about scheduled maintenance or service disruptions. This guidance assists organisations in planning their pension administration activities around any periods when online systems may be unavailable or operating with reduced functionality.
Source: HMRC (GOV.UK) – Read the original
HMRC has released guidance document CIS 340 to assist contractors and subcontractors operating within the Construction Industry Scheme. The guidance includes practical examples to help businesses understand their obligations and rights under the scheme. This resource is designed to support compliance with CIS regulations for those involved in construction sector operations.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance enabling employers to check the current availability of the Employer PAYE service and identify any technical issues that may impact their ability to submit payroll information. This resource allows businesses to verify whether the service is operating normally or if disruptions are affecting functionality. Employers should consult this guidance when experiencing difficulties accessing or using the Employer PAYE system.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance detailing the operational status of Economic Crime Levy services and any technical issues that may be affecting taxpayer access. The resource allows businesses to check current service availability before submitting levy declarations or queries. Users should consult this guidance when experiencing problems with the Economic Crime Levy portal or submission systems.
Source: HMRC (GOV.UK) – Read the original
HMRC will publish its preliminary VAT gap estimate for the 2024 to 2025 tax year on Thursday 26 November 2025 at 3pm, following the Chancellor’s parliamentary statement. The VAT gap figures measure the difference between the VAT that should be collected and the VAT actually received by the revenue authority. These official statistics provide insights into VAT compliance levels across the UK economy.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance enabling businesses to check the operational status of the VAT Import One Stop Shop Scheme online service and identify any technical issues affecting its use. This resource allows importers and their representatives to monitor service availability in real time, ensuring they can plan their customs clearance activities accordingly. The guidance covers how to access status information and troubleshoot common problems with the IOSS platform.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance enabling traders to check the current availability and any technical issues affecting the One Stop Shop Union online service, which handles VAT compliance for cross-border digital sales. The guidance provides a central point for users to monitor service status and identify any disruptions that may impact their OSS submissions and compliance obligations. Businesses relying on the OSS scheme can use this resource to stay informed about potential service outages before attempting to submit their tax returns or access account information.
Source: HMRC (GOV.UK) – Read the original