Europe

The Department for Work and Pensions (DWP) and HM Revenue & Customs (HMRC) confirmed on 17 September 2026 that the recovery of Winter Fuel Payments (WFP) from higher-income pensioners will commence via the PAYE system from January 2027. Under the Winter Fuel Payment Regulations 2026 (SI 2026/892), individuals with taxable income exceeding £50,000 in the

The Association of Taxation Technicians (ATT) wrote to HM Revenue & Customs on 17 September 2026 urging a 12-month extension of the’soft-landing’ period for Making Tax Digital for Income Tax Self Assessment (MTD ITSA) late submission and late payment penalties. The current soft-landing, which waives penalties for taxpayers who make ‘reasonable efforts’ to comply, is

HMRC’s Call for Evidence on PAYE Settlement Agreements (PSAs), issued in June 2026, seeks views on whether the PSA regime remains fit for purpose given evolving work patterns, the rise of flexible benefits, and increased remote working. PSAs allow employers to settle tax and NIC on minor, irregular, or impracticable benefits and expenses via a

The Chartered Institute of Taxation (CIOT) published its comprehensive response to the Draft Finance Bill 2026 legislation on 17 September 2026, addressing over 40 clauses covering international tax (Pillar Two GloBE rules domestic implementation), R&D tax relief refinements, Construction Industry Scheme (CIS) penalty reforms, pension taxation adjustments, and VAT group registration changes. The CIOT broadly