Updates.
HMRC announcements and tax changes, summarised in plain English and reviewed by Roseworth before publication.
Guidance: Filing your Company Tax Return online
HMRC requires companies to file their Corporation Tax returns online using recognised commercial software. This applies to all limited compa…
HMRC · 11/09/2026Check what to do if HMRC has signed you up for Making Tax Digital for Income Tax
HMRC is now contacting certain sole traders and landlords to confirm they have been signed up for Making Tax Digital for Income Tax. This ap…
HMRC · 11/09/2026Guidance: Make and manage an export declaration online: service availability and issues
HMRC provides a dedicated page to track the operational status and any technical issues affecting the Make and manage an export declaration …
HMRC · 10/09/2026Corporate report: Named tax avoidance schemes, promoters, enablers and suppliers
HMRC publishes a list of identified tax avoidance schemes, along with the names of the promoters, enablers, and suppliers involved in market…
HMRC · 10/09/2026Check what you'll need to get a legally binding decision on a commodity code
Businesses importing or exporting goods can apply for a legally binding decision on their commodity code to confirm the correct classificati…
HMRC · 09/09/2026Check if a business is registered for money laundering supervision
HMRC provides a Supervised Business Register that allows you to check if a business is registered for money laundering supervision. This reg…
HMRC · 09/09/2026Improved Self Assessment registration service launched
HMRC has launched an improved online service to help individuals register for Self Assessment. Anyone who needs to file a tax return for the…
HMRC · 09/09/2026Policy paper: Revenue and Customs Brief 10 (2026): Temporary zero rate of VAT for domestic electricity in Great Britain
A temporary zero rate of VAT will apply to qualifying supplies of domestic electricity in England, Wales and Scotland from 1 October 2026 to…
HMRC · 08/09/2026Fuel and power (VAT Notice 701/19)
The government has announced a temporary 0% VAT rate for domestic electricity and other qualifying supplies of fuel and power in Great Brita…
HMRC · 08/09/2026Check if you can get import duty relief on goods using Temporary Admission
Businesses and individuals can claim import duty relief on certain goods brought into the UK temporarily under the Temporary Admission proce…
HMRC · 08/09/2026Form: Self Assessment: Employment (SA102)
The SA102 supplementary pages are used to report employment income when filing a Self Assessment tax return. This form must be completed by …
HMRC · 08/09/2026Download the HMRC app
HMRC has released an official app for iOS and Android devices that allows users to manage their tax, National Insurance, and benefit informa…
HMRC · 07/09/2026If your circumstances change
Taxpayers signed up for Making Tax Digital for Income Tax must update their details via their HMRC online account or software if their circu…
HMRC · 07/09/2026Guidance: List of approved professional organisations and learned societies (List 3)
HMRC has updated List 3, which identifies professional organisations and learned societies approved for tax relief. Employees can use this l…
HMRC · 07/09/2026Guidance: CDS Declaration Completion Instructions for Imports
HMRC has published updated guidance on completing data elements for import declarations made through the Customs Declaration Service. This i…
HMRC · 07/09/2026VAT Assessments and Error Correction
HMRC has updated its guidance regarding the issuing, amendment, and withdrawal of VAT assessments and error correction notices. This informa…
HMRC · 07/09/2026Check genuine HMRC contact that uses more than one communication method
HMRC may use multiple communication methods, such as letters followed by emails, texts, or phone calls, to contact taxpayers securely. This …
HMRC · 04/09/2026Guidance: Register a trust or estate: service availability and issues
HMRC has published a guidance page detailing the current service availability and any technical issues affecting the online trusts and estat…
HMRC · 04/09/2026Report a problem using the Customs Declaration Service
HMRC provides an online form for importers, exporters, and their agents to report technical issues encountered when using the Customs Declar…
HMRC · 04/09/2026Guidance: Annual Tax on Enveloped Dwellings: service availability and issues
HMRC has published a guidance page detailing the current service status and any technical issues affecting the Annual Tax on Enveloped Dwell…
HMRC · 04/09/2026Guidance: One Stop Shop Union scheme: service availability and issues
HMRC has published a guidance page detailing the current service availability and any technical issues affecting the One Stop Shop (OSS) Uni…
HMRC · 04/09/2026Guidance: Prohibitions and restrictions for imports and exports
HMRC has published guidance detailing items that are subject to prohibitions and restrictions when importing to or exporting from the UK. Th…
HMRC · 04/09/2026Guidance: Employer PAYE: service availability and issues
HMRC provides a dedicated webpage to report current service availability and any technical issues affecting the Employer PAYE service. This …
HMRC · 04/09/2026Guidance: Employment related securities: service availability and issues
HMRC has published a guidance page detailing the current service availability and any technical issues affecting employment related securiti…
HMRC · 04/09/2026Guidance: Employment intermediaries: service availability and issues
HMRC has published a dedicated page to report the current availability and any technical issues affecting the employment intermediaries onli…
HMRC · 04/09/2026Mandatory payrolling of benefits in kind and expenses – interim guidance and legislation
HMRC has published draft guidance and legislation for the mandatory reporting of benefits in kind and taxable expenses through payroll softw…
HMRC · 04/09/2026Annex 1 — payrolling examples for different scenarios
HMRC has published draft guidance and examples for payrolling benefits in kind, including medical benefits, accommodation, loans, and classi…
HMRC · 04/09/2026Guidance: Compliance checks: alternative dispute resolution — CC/FS21
HMRC has published updated guidance on using alternative dispute resolution to resolve disagreements that arise during compliance checks. Th…
HMRC · 03/09/2026Form: Inheritance Tax account (IHT400)
The IHT400 form must be completed as part of the probate or confirmation process if Inheritance Tax is due or if an estate does not qualify …
HMRC · 03/09/2026Guidance: Child Benefit: service availability and issues
HMRC provides a dedicated webpage to report the current status of the Child Benefit online service. This information affects all claimants w…
HMRC · 03/09/2026Report exports that arrived or left a UK port that were not notified in CDS
HMRC has introduced new forms to report exports that were not notified through the Customs Declaration Service when they arrived at or depar…
HMRC · 03/09/2026Guidance: Pay As You Earn (PAYE): service availability and issues
HMRC provides a dedicated page to track the current operational status of the PAYE online service. This resource allows employers and payrol…
HMRC · 03/09/2026Guidance: Childcare service: service availability and issues
HMRC provides a dedicated webpage to report current service availability and any technical issues affecting the Tax-Free Childcare service. …
HMRC · 03/09/2026HMRC email updates, videos and webinars for landlords
HMRC provides a range of online resources for landlords, including live webinars, recorded sessions, and videos on tax obligations and recor…
HMRC · 02/09/2026HMRC email updates, videos and webinars for VAT
HMRC provides a range of webinars, videos, and email updates covering VAT topics including accounting schemes, VAT returns, and record-keepi…
HMRC · 02/09/2026Guidance: VAT online: service availability and issues
HMRC provides a dedicated webpage to report current availability and known technical issues affecting the VAT online service. This informati…
HMRC · 02/09/2026Guidance: Plastic Packaging Tax: service availability and issues
HMRC has published a page detailing the current service availability and any technical issues affecting the Register for Plastic Packaging T…
HMRC · 02/09/2026Transfer files securely with HMRC
HMRC provides an online service for the secure transfer of data files, formerly known as the Secure Data Exchange Service. This service is f…
HMRC · 02/09/2026Policy paper: Revenue and Customs Brief 9 (2026): VAT liability of supplies of education by alternative providers of higher and further education
HMRC has issued guidance regarding the VAT treatment of education and related services provided by alternative higher and further education …
HMRC · 01/09/2026Guidance: VAT Import One Stop Shop Scheme: service availability and issues
HMRC has published a guidance page providing real-time information on the availability and technical status of the VAT Import One Stop Shop …
HMRC · 01/09/2026Claim a waiver for duty on goods that you bring to Northern Ireland from Great Britain or countries outside the UK and EU
Undertaking administrators must log in to their Customs Duty Waiver Online Service account between 8am on 14 September 2026 and 25 September…
HMRC · 01/09/2026How to claim a repayment of import duty and VAT if you've overpaid
Importers, customs agents, and freight forwarders can claim a repayment of import duty and VAT if they have overpaid these charges. Claims m…
HMRC · 01/09/2026Claim back an import security deposit or guarantee
Importers, customs agents, and businesses can now use an online service to claim back security deposits or guarantees for goods imported und…
HMRC · 01/09/2026Rates and thresholds for employers 2026 to 2027
HMRC has published the employer tax rates, National Insurance thresholds, and statutory payment rates for the 2026 to 2027 tax year. These f…
HMRC · 31/08/2026Sign up for the Trader Support Service
The Trader Support Service assists businesses moving goods between Great Britain and Northern Ireland under the Windsor Framework. A new ver…
HMRC · 28/08/2026Check which packaging is subject to Plastic Packaging Tax
HMRC has provided guidance to help businesses determine if the plastic packaging they manufacture or import is subject to Plastic Packaging …
HMRC · 28/08/2026Guidance: Making Tax Digital for Income Tax: service availability and issues
HMRC has published a guidance page providing real-time information on the availability and any known technical issues affecting the Making T…
HMRC · 28/08/2026Guidance: Self Assessment: service availability and issues
HMRC provides a dedicated webpage to report the current availability and any technical issues affecting the Self Assessment online service. …
HMRC · 28/08/2026240 crypto millionaires revealed in new government data
HMRC has published its first official statistics on taxable cryptoasset gains, reporting that 17,600 individuals declared £1.38 billion in g…
HMRC · 27/08/2026Guidance: Construction Industry Scheme: CIS 340
HMRC has updated the CIS 340 guidance document regarding the Construction Industry Scheme. This publication details the specific roles and r…
HMRC · 27/08/2026Policy paper: Inheritance Tax on Pensions: Technical Note 2
HMRC has published a second technical note regarding the inclusion of unused pension funds and death benefits in a deceased person’s estate …
HMRC · 27/08/2026Accredited official statistics: Capital Gains Tax statistics
HMRC has published its latest annual statistics regarding Capital Gains Tax, including data on the number of liable taxpayers, total gains, …
HMRC · 27/08/2026Buildings and construction (VAT Notice 708)
VAT Notice 708 provides guidance on when building work and materials qualify for zero-rated or 5% reduced-rated VAT. This notice is intended…
HMRC · 26/08/2026Find out about the Non-Statutory Clearance Service
The Non-Statutory Clearance Service allows taxpayers and their advisers to request written guidance from HMRC when there is genuine uncertai…
HMRC · 26/08/2026Apply for a certificate of residence or letter of confirmation
Sole traders, companies, and other organisations can now use an online HMRC service to apply for a certificate of residence or a letter of c…
HMRC · 26/08/2026Official Statistics: Tax-Free Childcare Statistics, June 2026
HMRC has published the latest quarterly statistics regarding the use of Tax-Free Childcare accounts for June 2026. This report details the n…
HMRC · 26/08/2026How to avoid payslip fraud
HMRC has issued guidance on payslip fraud, which occurs when employers or payroll providers fail to pay the tax, National Insurance, or Cons…
HMRC · 25/08/2026Form: Report an excepted estate for Inheritance Tax for deaths from 6 April 2011 to 31 December 2021 (IHT205)
Executors must use form IHT205 to report an excepted estate for Inheritance Tax purposes if the deceased died between 6 April 2011 and 31 De…
HMRC · 25/08/2026Notice: Extra Statutory Concessions (VAT Notice 48)
HMRC has published VAT Notice 48, which provides a comprehensive list of all currently active Extra Statutory Concessions. This document is …
HMRC · 25/08/2026Claim a refund of Construction Industry Scheme deductions as a limited company
Limited company subcontractors can claim a refund if the Construction Industry Scheme (CIS) deductions taken from their payments exceed thei…
HMRC · 25/08/2026Find payroll software that is recognised by HMRC
HMRC provides a list of software products that are recognised for reporting PAYE information online. This guidance is intended for employers…
HMRC · 25/08/2026Accredited official statistics: Monthly property transactions completed in the UK with the value of £40,000 or above
HMRC has published the latest monthly statistics for UK property transactions valued at £40,000 or more. This data provides an overview of c…
HMRC · 25/08/2026Guidance: Compliance checks: Electronic sales suppression — possession of tools — CC/FS68A
HMRC has published guidance regarding electronic sales suppression (ESS) and the penalties associated with the possession of tools used for …
HMRC · 24/08/2026Guidance: Basic PAYE Tools: service availability and issues
HMRC provides a dedicated page to track the service status and any known technical issues affecting Basic PAYE Tools. This information is re…
HMRC · 24/08/2026Accredited official statistics: Earnings and employment from Pay As You Earn Real Time Information, UK: September 2027
HMRC and the Office for National Statistics have released the latest monthly figures for payrolled employees and earnings based on PAYE Real…
HMRC · 24/08/2026Sign up for Making Tax Digital for Income Tax
Sole traders and landlords with total annual income from self-employment and property over £50,000 must use Making Tax Digital for Income Ta…
HMRC · 24/08/2026Late registrations for employment related securities
If you miss the registration deadline for an employment-related securities scheme, you must contact HMRC in writing to explain the reason fo…
HMRC · 24/08/2026Check if an email you've received from HMRC is genuine
HMRC provides a list of genuine email communications on the GOV.UK website to help taxpayers identify potential scams. This resource details…
HMRC · 24/08/2026Check if a text message you've received from HMRC is genuine
HMRC has published a list of genuine text messages they send to customers to help identify potential scams. These messages cover various top…
HMRC · 24/08/2026Disagree with a revenue correction notice
If you receive a revenue correction notice from HMRC and believe the change to your tax return is incorrect, you have the right to reject it…
HMRC · 21/08/2026Reclaim tax relief for pension scheme members with relief at source
Relief at source is a method for pension scheme administrators to claim basic rate tax relief from HMRC on behalf of members and add it to t…
HMRC · 21/08/2026Vaping Products Duty and Vaping Duty Stamps guidance
HMRC has published new guidance regarding the upcoming Vaping Products Duty and the associated vaping duty stamps. This information applies …
HMRC · 21/08/2026Official Statistics: Property rental income statistics: 2026
HMRC has published statistics on property rental income and expenses reported through Income Tax Self-Assessment returns for the 2020 to 202…
HMRC · 21/08/2026Advisory fuel rates
HMRC has published updated advisory fuel rates for company car users, which apply when reimbursing employees for business travel or requirin…
HMRC · 21/08/2026HMRC email updates, videos and webinars for employing people
HMRC provides a range of online videos and webinars to assist employers and small business owners with payroll, tax obligations, and busines…
HMRC · 19/08/2026HMRC email updates, videos and webinars for money laundering supervision
HMRC has published a collection of videos and recorded webinars to help businesses understand their responsibilities under anti-money launde…
HMRC · 19/08/2026Accredited official statistics: Research and Development Tax Credits Statistics: September 2026
HMRC will publish updated statistics on Research and Development Tax Credits in September 2026. This report covers the cost of the scheme an…
HMRC · 19/08/2026Guidance: Employer Bulletin: August 2026
HMRC has published the August 2026 edition of the Employer Bulletin, which provides updates on payroll topics and tax administration. This i…
HMRC · 19/08/2026Official Statistics: Creative industries statistics: September 2026
HMRC has published the latest statistics regarding creative industries tax reliefs for the period ending September 2026. This data covers re…
HMRC · 19/08/2026Guidance: Business rates and duty to notify
The government is introducing a new duty for owners of non-domestic properties to notify the Valuation Office of any changes to their premis…
HMRC · 19/08/2026Transfer a pension scheme member's savings
HMRC has updated its process for confirming the registration status of pension schemes to help protect against pension liberation activity. …
HMRC · 18/08/202629. Corporation Tax
This guidance outlines the Corporation Tax obligations and filing requirements for insolvency practitioners managing companies in liquidatio…
HMRC · 18/08/2026Guidance: Simple Assessment payment plan: service availability and issues
HMRC has published a guidance page detailing the current service status and any technical issues affecting the Simple Assessment payment pla…
HMRC · 18/08/2026Guidance: Self Assessment payment plan: service availability and issues
HMRC has published a guidance page detailing the current availability and any technical issues affecting the Self Assessment payment plan se…
HMRC · 18/08/2026Guidance: Employers PAYE payment plan: service availability and issues
HMRC has published a guidance page providing real-time updates on the availability and technical status of the Employers PAYE payment plan s…
HMRC · 17/08/2026Guidance: VAT payment plan: service availability and issues
HMRC has published a guidance page detailing the current availability and any technical issues affecting the VAT payment plan service. This …
HMRC · 17/08/2026Guidance: HMRC Privacy Notice
HMRC has published its updated privacy notice detailing how the department collects, uses, and protects personal and business information in…
HMRC · 17/08/2026Extend Child Benefit for your teen before 31 August
Parents of 16 to 19-year-olds entering further education or approved training must notify HMRC to extend their Child Benefit claim. This act…
HMRC · 17/08/2026Check the recognised overseas pension schemes notification list
HMRC maintains a notification list of overseas pension schemes that have confirmed they meet the requirements to be recognised as a Recognis…
HMRC · 17/08/2026Apply for an exemption from Making Tax Digital for Income Tax
Self-employed individuals and landlords who are unable to use Making Tax Digital for Income Tax due to reasons such as age, disability, loca…
HMRC · 16/08/2026Welcome to Roseworth updates
Plain-English summaries of HMRC announcements will appear here, reviewed by Roseworth before publication.
Roseworth · 14/08/2026Mandatory Tax Adviser Registration
HMRC has published guidance detailing the requirements and conditions for the mandatory registration of tax advisers. This applies to indivi…
HMRC · 14/08/2026Guidance: NCTS: software developers
HMRC has published a list of companies that have notified the New Computerised Transit System (NCTS) project team of their intention to deve…
HMRC · 14/08/2026HMRC email updates, videos and webinars if you’re self-employed
HMRC provides a range of online resources, including live and recorded webinars and video collections, to assist self-employed individuals, …
HMRC · 14/08/2026Tell HMRC if you've claimed too much Research and Development (R&D) tax relief
HMRC has launched a new online service for companies to voluntarily disclose R&D tax relief claims that were made in error. This service is …
HMRC · 14/08/2026Submitting interim and annual tax claims for ISA managers
HMRC has updated its guidance for ISA managers regarding the process for reclaiming UK Income Tax deducted from ISA investments. Managers mu…
HMRC · 14/08/2026HMRC tools and calculators
HMRC provides a collection of online tools and calculators to assist with various tax calculations, filing requirements, and payment process…
HMRC · 14/08/2026Health professionals and pharmaceutical products (VAT Notice 701/57)
HMRC has updated VAT Notice 701/57, which outlines the VAT liability for goods and services provided by registered health professionals, car…
HMRC · 13/08/2026Guidance: HMRC Trusts and Estates newsletters
HMRC publishes regular newsletters providing updates and guidance regarding Inheritance Tax and trusts. These documents are intended for tru…
HMRC · 13/08/2026Using an intermediary to register and act on your behalf for the VAT Import One Stop Shop scheme
This guidance explains how businesses based outside the EU and Northern Ireland, including Great Britain, can use an intermediary to registe…
HMRC · 13/08/2026