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Agents operating outside the UK can apply for approval to access HMRC’s agent services account, enabling them to manage customs and tax matters for their UK clients. This process allows overseas agent businesses to obtain the necessary authorisation to use HMRC’s digital services and represent clients on compliance matters. The application requires approval before an account can be established, ensuring overseas agents meet HMRC’s standards for representing UK businesses.

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

HMRC provides form IHT205 for reporting estates that are unlikely to incur Inheritance Tax liability where the deceased died between 6 April 2011 and 31 December 2021. The form is submitted via post and applies specifically to excepted estates that fall below the tax threshold. Personal representatives and estate administrators should use this form when filing Inheritance Tax returns for eligible deaths within the specified date range.

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

Subcontractors operating as limited companies may be eligible to recover Construction Industry Scheme deductions that exceed their actual tax liabilities. The refund process allows businesses to reclaim overpaid amounts deducted under the CIS framework. This applies to subcontractors who have had more withheld from payments than required to cover their tax obligations.

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

HMRC has published its accredited official statistics on Child Benefit, providing detailed geographical analysis at country, region, local authority, parliamentary constituency and small area levels. The annual release includes data enabling examination of Child Benefit distribution patterns across England, Scotland, Wales and Northern Ireland. This statistical release supports policy analysis and monitoring of child support provision across different areas of the UK.

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

HMRC has published guidance based on a July 2026 GAAR Advisory Panel opinion to assist businesses and advisers in identifying potentially abusive tax arrangements involving disguised remuneration through dual payment structures. The guidance helps stakeholders recognise arrangements that may constitute general anti-abuse rule violations, specifically targeting schemes where payments are structured to obtain tax advantages through disguised salary or employment income arrangements. This panel opinion provides clarity on what HMRC considers abusive in this category of tax avoidance schemes.

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

HMRC and the Office for National Statistics have published the latest monthly figures on payrolled employee numbers and wages collected from Pay As You Earn Real Time Information data. This accredited official statistics release provides current insights into the UK labour market based on live PAYE records submitted by employers.

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

HMRC has published a factsheet detailing compliance requirements regarding the possession of electronic sales suppression tools. Electronic sales suppression involves the use of devices or software to manipulate or conceal sales records from tax authorities. The guidance outlines the regulatory framework and implications for businesses or individuals found in possession of such tools.

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

HMRC has revised guidance on how pension input amounts should be calculated and the way annual allowance tax charges apply following implementation of the public service pensions remedy, which addresses historic discrimination in public sector pension schemes. The changes affect how individuals who are members of public service pension schemes report their pension savings to the tax authorities. Employers and pension administrators managing affected schemes will need to apply the updated calculation methods when determining whether members exceed their annual allowance threshold.

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

The public service pensions remedy, referred to as McCloud, may result in pension scheme members receiving changes to existing unauthorised payments or encountering new unauthorised payments. This guidance addresses how pension administrators and members should handle these payments that arise from the remedy implementation.

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

HMRC and the Office for National Statistics have released July 2027 official statistics covering payrolled employee numbers and earnings derived from PAYE Real Time Information submissions. The monthly accredited figures provide insight into UK employment patterns and wage trends based on live data collected through employer PAYE returns. This joint statistical release offers a regular snapshot of the working population’s employment status and compensation levels across the economy.

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