Childcare Service Availability and Issue Tracking Guidance

HMRC has published guidance for users to check the current operational status and any technical problems affecting the Childcare service. The guidance helps businesses and users understand service availability in real time and identify any disruptions that may impact their ability to access or use the platform for childcare-related submissions and administrative functions.

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

HMRC publishes list of non-compliant businesses failing money laundering regulation obligations

HMRC has released a corporate report identifying businesses that are not meeting their compliance requirements under the Money Laundering Regulations 2017. The report serves as a public record of organisations failing to satisfy their anti-money laundering obligations. The list highlights firms across various sectors that have not adequately implemented required safeguards and reporting procedures mandated by the regulations.

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

HMRC Issues Guidance on Land Valuations for Contractor Basis Assessment

HMRC has published a technical guide on land valuations specifically for use by Valuation Officers when assessing the contractor’s basis. This internal publication provides detailed methodology and reference materials to ensure consistent and accurate valuation of land in contractor-related tax assessments. The guidance is primarily aimed at HMRC’s valuation specialists and may reference internal systems not publicly accessible.

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

Northern Ireland Renewable Heat Incentive Scheme to Close with Transition to Closure Payments

New regulations will formally close Northern Ireland’s renewable heat incentive scheme, which was originally established in 2012. Existing eligible installations will transition to a closure scheme that continues to provide annual payments until the end of their original tariff periods. The regulations set out the mechanism for converting participants from the active scheme into this wind-down arrangement.

Source: legislation.gov.uk – Read the original

Local Government Pension Scheme Scotland Transitional Provisions Corrected

A correction slip has been issued for the regulations governing the transition from the Local Government Pension Scheme 2009 to the new Local Government Pension Scheme 2015 in Scotland, effective from 1st April 2015. The regulations include transitional and savings provisions designed to protect pension benefits that members accrued under the previous 2009 scheme before the changeover date. This correction addresses technical amendments to the original Local Government Pension Scheme (Scotland) Regulations 2014.

Source: legislation.gov.uk – Read the original

UK Carbon Border Adjustment Mechanism Tax Regulations Take Effect in 2026

New regulations have been established to operationalise the carbon border adjustment mechanism, a tax introduced through the Finance Act 2026 that applies to certain imported goods. The regulations set out the framework for emissions measurement and verification procedures required under the CBAM regime. Businesses importing carbon-intensive products will need to comply with the emissions reporting and verification requirements outlined in these provisions.

Source: legislation.gov.uk – Read the original

Isle of Wight Coastal Access Route Preparation Period Concluded Under New Order

The Access to the Countryside (Coastal Margin) (Isle of Wight) (No. 3) Order 2026 sets the formal end date for the access preparation period on coastal margin land along a long-distance route on the Isle of Wight, following Secretary of State approval of proposals detailed in coastal access reports. The Order brings to completion the preparation phase for this section of coastal walking access. Approval notices and further details are published on gov.uk and available from the Department for Environment, Food and Rural Affairs.

Source: legislation.gov.uk – Read the original

Carbon Border Adjustment Mechanism Interest Rules Take Effect January 2027

The UK government has set 1st January 2027 as the commencement date for sections 101 and 102 of the Finance Act 2009 relating to the carbon border adjustment mechanism. These sections establish interest provisions applicable to the CBAM framework. The appointment order formalises the enforcement date for these specific interest calculation and charging rules within the carbon border adjustment system.

Source: legislation.gov.uk – Read the original

Freeport East Customs Site 2 receives free zone designation in 2026

A second customs site at Freeport East has been formally designated as a free zone under UK customs legislation. Free zones allow businesses to store and process goods without paying import duties until they enter the wider UK market, reducing cash flow costs. This designation enables the freeport to expand its customs facilities and accommodate additional commercial operations seeking preferential tariff treatment. The order activates the new customs site designation from 2026 onwards.

Source: legislation.gov.uk – Read the original

HMRC September 2026 Newsletter for Community and Amateur Sports Clubs

HMRC has published its September 2026 newsletter for Community and Amateur Sports Clubs (CASCs) and charities, providing regulatory updates and guidance relevant to these organisations. The newsletter covers tax compliance, administrative requirements, and other compliance matters affecting registered sports clubs and charitable bodies. CASCs and charities should review this publication to stay informed of current HMRC expectations and any procedural changes.

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