News

The Valuation Office Agency has published its technical manual containing guidance on how domestic properties are assessed and valued for Council Tax purposes. These practice notes provide the procedural framework and methodologies that VOA surveyors apply when determining property bands and valuations. The manual serves as the official reference document for understanding the assessment process used across England, Scotland, and Wales for residential Council Tax administration.

Source: HMRC (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

HMRC has published its annual Inheritance Tax liabilities statistics for the 2023 to 2024 tax year, providing detailed data on estates and trusts subject to IHT. The report details the use of available tax reliefs and exemptions, breakdowns of asset composition in deceased estates, and liability information aligned to the year in which the deceased passed away. This accredited official statistics release offers customs and logistics professionals insight into IHT treatment patterns affecting cross-border estate administration and trust compliance.

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

HMRC has published an updated report detailing advancement across its Transformation Roadmap programme in 2026. The document outlines progress made in modernising the department’s systems and processes to improve service delivery for traders and businesses. This progress report provides insight into ongoing changes affecting how customs and tax compliance functions will operate going forward.

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

HMRC has released updated accredited official statistics on Insurance Premium Tax collections, incorporating provisional data covering the period from May 2025 to May 2026. The IPT Bulletin provides annual receipts and declarations information, offering customs and logistics professionals insight into tax revenue trends across the insurance sector. This update represents the latest available data on IPT performance during the specified financial period.

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

HMRC has published guidance clarifying the tax and National Insurance contribution requirements applicable to members of parliament and government ministers. The guidance covers how these office holders must meet their tax obligations and contribute to the National Insurance system on their parliamentary and ministerial income. This resource is designed to ensure compliance among elected representatives and appointed officials with standard UK tax and social security requirements.

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

HMRC has released a corporate report identifying specific tax avoidance schemes alongside the promoters, enablers and suppliers involved in marketing and facilitating them. The report aims to increase transparency regarding schemes that attempt to exploit tax legislation, helping businesses and their advisors recognise potentially non-compliant arrangements. This disclosure supports HMRC’s wider compliance efforts and provides the business community with intelligence on schemes of concern to tax authorities.

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

A commencement order has been issued to activate specific provisions of the Road Traffic (Amendment) Act (Northern Ireland) 2016 from 1 October 2026. The order identifies which sections of the 2016 Act will become operational on that date through a detailed schedule. This implementation will affect road traffic regulation and enforcement in Northern Ireland. Businesses and operators involved in transport and logistics should review the scheduled provisions to understand any compliance changes taking effect on the commencement date.

Source: legislation.gov.uk – Read the original

The Access to the Countryside (Coastal Margin) (Bawdsey to Aldeburgh) Order 2026 establishes the end date for the access preparation period on coastal margin land between Bawdsey and Aldeburgh in Suffolk, following Secretary of State approval of coastal access proposals. This legislation enables public access to the designated long-distance coastal route once the preparation period concludes. Details of the approval notices are available through the Department for Environment, Food and Rural Affairs via gov.uk or by written request.

Source: legislation.gov.uk – Read the original

The 2026 amendment regulations clarify that pleasure craft operators can now submit arrival reports electronically rather than in paper form under the 1996 Pleasure Craft Regulations. The changes remove outdated references and update cross-references in the Ship’s Report Importation and Exportation by Sea Regulations 1981. These modifications streamline the reporting process for vessel arrivals in UK waters while maintaining existing compliance requirements.

Source: legislation.gov.uk – Read the original