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HMRC has published guidance on VAT Notice 723A explaining how overseas businesses established outside the UK can reclaim VAT paid on supplies and services within the United Kingdom. The notice outlines the eligibility criteria, required documentation, and application procedures for non-established businesses seeking refunds of UK VAT. This applies to businesses from both EU and non-EU countries that have incurred VAT on purchases used for business purposes in the UK. The refund mechanism allows qualifying overseas traders to recover VAT costs and improve cash flow on their UK-related operations.

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

HMRC has made available a series of email updates, videos and webinars designed to help businesses navigate employer responsibilities. The resources cover key areas including initial employer registration, payroll administration, completion of tax returns, and managing tax payments. The materials are aimed at organisations starting out as employers or operating small businesses seeking clarification on compliance obligations.

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

HMRC provides information on whether the Customs Declaration Service is currently operational and details of any technical issues or maintenance affecting the platform. Traders and customs agents can check this page to confirm service accessibility before submitting declarations or to understand reasons for any disruptions to their submission capabilities.

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

New amendments to Northern Ireland’s motor vehicle regulations take effect on 1 October 2026 to align with the introduction of Graduated Driver Licensing. The changes modify the Motor Vehicles (Specified Restrictions) Regulations (Northern Ireland) 1998 to accommodate the new licensing framework. These amendments will affect how driving restrictions are specified and applied to new drivers subject to the graduated licensing system.

Source: legislation.gov.uk – Read the original

New regulations amending Northern Ireland’s driving licence framework are introducing a graduated driver licensing system and implementing reforms to the driving test itself. The changes build on the existing 1996 Motor Vehicles Driving Licences Regulations. These amendments apply to all new drivers and those seeking to obtain or renew driving licences in Northern Ireland under the updated rules.

Source: legislation.gov.uk – Read the original

HMRC has published an updated manual providing guidance to its officers on how to assess the residence position of individuals for tax purposes and evaluate applications under the FIG (Foreign Income and Gains) regime. The manual serves as an internal reference document to ensure consistent interpretation and application of residency rules and FIG regime eligibility across HMRC departments. This guidance affects businesses and individuals seeking clarification on how their residence status will be determined and how the FIG regime may apply to their tax liabilities.

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

The Poole Harbour Revision Order 2026 consolidates and modernises the statutory harbour powers that govern operations within Poole Harbour, following an application by the Poole Harbour Commissioners. This regulatory update streamlines the legal framework for port management and administrative procedures affecting the harbour. The Order brings existing harbour legislation into line with contemporary operational requirements.

Source: legislation.gov.uk – Read the original

The Trust Registration Service manual has been revised to reflect amendments introduced by the Money Laundering and Terrorist Financing (Amendment) Regulations 2026, which took effect on 30 June 2026. These changes alter which trusts are required to register with the government’s anti-money laundering and counter-terrorism financing register. The system currently cannot process registrations for non-UK trusts that purchased UK property before 6 October 2020, with HMRC planning to release a technical update to address this limitation.

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

Non-UK traders can now check whether their UK-based storage and fulfilment providers are registered with the Fulfilment House Due Diligence Scheme through an HMRC-maintained list. The scheme requires fulfilment houses operating in the UK to meet specific compliance standards. Traders should verify their suppliers’ registration status to ensure they meet their own customs and tax obligations.

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

HMRC’s latest Transformation Roadmap update reveals that 5.6 million taxpayers are actively using the HMRC mobile application, with users checking their pay information an average of 18 times annually. The figures demonstrate growing adoption of digital self-service tools among the UK tax-paying population. This development reflects HMRC’s ongoing modernisation efforts to provide taxpayers with easier access to their tax and employment records through digital channels.

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