HMRC has published statutory guidance for registered societies outlining the requirements for reporting payments of interest, dividends, bonuses and other financial distributions. The guidance provides a template that registered societies must use when submitting details of these payments to HMRC. This ensures compliance with tax reporting obligations and helps registered societies meet their regulatory responsibilities in a standardised format.
Source: HMRC (GOV.UK) – Read the original
This guidance outlines the various classifications of insolvency that UK businesses may encounter, including cash flow insolvency and balance sheet insolvency. The information is relevant for customs and logistics professionals who need to understand how insolvency status affects trading relationships, payment security, and customs compliance obligations. Familiarity with these distinctions helps traders assess financial risks and maintain appropriate due diligence procedures with suppliers and customers.
Source: HMRC (GOV.UK) – Read the original
Private individuals bringing pleasure craft into the UK must comply with specific customs regulations. The guidance covers import procedures, documentation requirements, and restrictions that apply to recreational vessels entering UK waters from abroad. Operators should review these rules before arrival to ensure compliance and avoid delays at the port.
Source: HMRC (GOV.UK) – Read the original
The Trade (Mobile Roaming) (Amendment) Regulations 2026 modifies the existing 2023 roaming regulations that establish wholesale rate caps for mobile operators accessing networks in countries and territories covered by UK international agreements. These amendments adjust the framework governing how much UK and international mobile service providers can charge each other for roaming services across specified destinations. The changes affect mobile network operators and service providers involved in cross-border roaming arrangements under these bilateral agreements.
Source: legislation.gov.uk – Read the original
The Bus Services Act 2025 (Commencement No. 2 and Transitional Provisions) Regulations 2026 activate further sections of the Bus Services Act 2025. This is the second set of commencement regulations bringing designated provisions of the legislation into legal effect, with transitional provisions included to manage the implementation process.
Source: legislation.gov.uk – Read the original
The Nuclear Safeguards (EU Exit and Fees) (Amendment) Regulations 2026 modify two existing regulatory frameworks governing nuclear material oversight in the UK. The amendments adjust the Nuclear Safeguards (EU Exit) Regulations 2019, which require nuclear facility operators to maintain records and controls for nuclear materials and report to the Office for Nuclear Regulation, and the Nuclear Safeguards (Fees) Regulations 2021, which set the charges operators must pay the ONR for regulatory functions. These changes affect all operators of qualifying nuclear facilities in the UK.
Source: legislation.gov.uk – Read the original
Two statutory orders have been amended to update community electoral arrangements across Caerphilly County Borough and Swansea County, following boundary recommendations made by the Democracy and Boundary Commission Cymru in May and November 2024 respectively. These changes will alter how community electoral divisions are configured in both Welsh local authority areas. The amendments implement the Commission’s formal recommendations for constituency boundary reorganisation in these regions.
Source: legislation.gov.uk – Read the original
New amending regulations modify the framework governing electricity capacity arrangements in the UK. The changes affect three existing sets of regulations: the main Electricity Capacity Regulations 2014, the Supplier Payment Regulations 2014, and the Electricity Capacity Regulations 2019. The amendments introduce transitional provisions alongside substantive updates to how electricity capacity obligations and supplier payments operate under the existing schemes.
Source: legislation.gov.uk – Read the original
HMRC has issued guidance updating how VAT applies to supplies of registered locum doctors, covering both historical and current arrangements. The brief addresses the tax liability position for organisations engaging temporary medical professionals through supply arrangements. This update affects businesses and healthcare providers using locum staffing services and clarifies the VAT treatment rules that apply to these transactions.
Source: HMRC (GOV.UK) – Read the original
HMRC has launched a settlement scheme allowing taxpayers to resolve outstanding liabilities related to disguised remuneration loan charges. The scheme enables affected individuals to settle their loan charge obligations through the formal settlement process. This initiative provides an alternative pathway for those seeking to resolve historic tax positions involving loan arrangements that were treated as remuneration.
Source: HMRC (GOV.UK) – Read the original