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HMRC has published guidance covering international tax matters with focus on how double taxation relief operates and the role of double taxation agreements in mitigating tax burdens for UK businesses and individuals. The manual explains the principles underlying relief mechanisms and outlines the framework of bilateral agreements that the UK maintains to prevent the same income being taxed in multiple jurisdictions. This resource provides customs and trade professionals with essential information on navigating international tax obligations when goods and services cross borders.

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

HMRC has made available a range of updated educational resources covering VAT topics relevant to businesses and compliance professionals. The materials address key areas including VAT accounting schemes, VAT Return procedures, and record-keeping requirements. Businesses can access this information through email updates, video content, and live webinar sessions to support compliance with current VAT regulations.

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HMRC has published guidance on monitoring the operational status of the agent services account, which allows customs agents and representatives to manage client affairs electronically. The page provides information about current service availability and any technical issues that may impact users’ ability to access or use the account. Businesses relying on this digital service should regularly check this resource to stay informed of any disruptions or planned maintenance affecting their compliance operations.

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HMRC has announced that portions of its Debt Management and Banking Manual may be archived, prompting users who rely on the guidance to notify the department before removal. The manual consolidates material from the Recovery Manual and Banking Accounting Guide (BAAG) and covers HMRC’s debt management and banking processes. Those regularly using this resource should contact hmrcmanualsteam@hmrc.gov.uk to ensure relevant content is retained.

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

HMRC has published the VAT Statutory Interest Manual, an internal guidance document designed to support HMRC staff handling VAT Statutory Interest claims. The manual provides technical and procedural information to ensure consistent and accurate processing of such claims across the tax authority. This resource aims to standardise how HMRC addresses statutory interest issues that arise in VAT matters.

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

The Valuation Office Agency has published its official technical manual setting out how property and asset values are assessed for capital gains tax and related taxation purposes. This manual provides the methodology and guidance that VOA valuers apply when determining taxable values for tax compliance. The document serves as the authoritative reference for how valuations are calculated across capital gains and other tax regimes.

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

HMRC has published supplementary guidance within its Business Income Manual to assist taxpayers and advisers in verifying tax calculations and determining trading profits for Self Assessment returns. The guidance provides detailed instructions on how to properly calculate business income across various scenarios and circumstances. This resource is designed to support accurate completion of Self Assessment tax returns by clarifying the methodology for working out trading profits.

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

HMRC is conducting a review of its Capital Gains Manual to distinguish between sections that provide official interpretation of capital gains tax rules and those that do not. Content that merely explains procedures rather than interpreting legislation will be removed from the manual, with relevant material being relocated and cross-referenced where appropriate. This restructuring aims to provide clearer guidance on how HMRC interprets capital gains tax legislation where multiple reasonable interpretations exist.

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

HMRC has provided guidance to help businesses and individuals distinguish between legitimate tax authority communications and fraudulent attempts. The guidance explains that genuine HMRC contact often involves multiple communication methods and provides resources to verify whether recent emails, phone calls, text messages or letters actually originate from the tax authority. This advisory aims to help traders and customs professionals protect themselves against scams impersonating HMRC officials.

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

HMRC has published information detailing expected timescales for replies to customs, tax, and trade-related queries submitted by businesses and agents. The guidance covers various communication channels and request types, helping traders and logistics operators plan their compliance activities around response windows. This resource enables businesses to better understand processing delays when seeking clarification on customs procedures, duty calculations, or other regulatory matters.

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