News

HMRC has released statutory guidance serving as the reference document for the UK’s most favoured nation tariff rates under The Customs Tariff (Establishment) (EU Exit) Regulations 2020. The guidance details the tariff rates applicable to goods imported into the UK following its exit from the EU. This reference document enables customs professionals and traders to determine the correct tariff classification and duty rates for imported goods under the UK’s independent tariff schedule.

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

HMRC has published guidance for users to check the current availability and technical status of the Intrastat IS2 online service. The resource allows traders and customs professionals to identify any ongoing issues or disruptions that may affect their ability to submit Intrastat declarations. This guidance helps businesses plan their submission schedules and understand service reliability for statistical reporting on goods movements within the EU.

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

HMRC has published guidance on the current availability and any technical issues affecting the Simple Assessment payment plan service. This resource allows traders and businesses to check whether the service is operational and to identify any disruptions that may impact their ability to arrange payments. The guidance helps users determine if they can proceed with setting up or managing payment plans for Simple Assessment liabilities.

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

HMRC has published official statistics on VAT gap estimates, which measure the difference between VAT revenue expected and VAT actually collected. The figures provide insights into non-compliance and collection efficiency across the UK tax system. These statistics are used to inform policy decisions and monitor trends in VAT compliance among businesses.

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

New regulations amend seven existing statutory instruments to extend the deadline for submitting complaints to the Employment Tribunal from three months to six months for specified categories of claims. The changes affect the procedural timeframes within which claimants must present their cases, altering established timescales across multiple employment law areas governed by the amended instruments.

Source: legislation.gov.uk – Read the original

HMRC has published guidance clarifying the circumstances under which individuals may be held jointly and severally liable for income tax obligations arising from coronavirus support payments received by companies through HMRC-administered schemes. The factsheet sets out the tax liability implications for those connected to businesses that benefited from COVID-19 relief programmes. This guidance helps affected parties understand their potential tax exposure related to support payments their companies received during the pandemic.

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

The fifth set of commencement regulations for the Border Security, Asylum and Immigration Act 2025 will activate specified provisions of the legislation on 12 August 2026. These regulations bring forward the next phase of implementation for measures contained within the Act. The staggered commencement approach allows different sections of the legislation to take effect at different times.

Source: legislation.gov.uk – Read the original

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