United Kingdom

As of 1 September 2026, HM Revenue & Customs (HMRC) has issued a critical press release confirming that the new Vaping Products Duty and the accompanying Vaping Duty Stamps Scheme will commence on 1 October 2026. This marks a significant expansion of the UK’s excise duty regime, targeting the rapidly growing vaping market to align […]

Published 1 September 2026, this guidance page provides real-time service availability and known technical issues for the VAT One Stop Shop (OSS) Union Scheme, the EU-wide portal enabling UK businesses (including Northern Ireland) to report and pay VAT on B2C cross-border supplies of services and distance sales of goods to EU consumers. Since Brexit, UK

Released 1 September 2026, this guidance details service availability and known issues for the VAT Import One Stop Shop (IOSS) Scheme, which allows UK and non-EU businesses to collect, declare, and pay VAT on distance sales of low-value goods (≤€150) imported into the EU. Following the UK’s departure, UK sellers shipping directly to EU consumers

On 28 August 2026, HMRC released Edition 6 of the Making Tax Digital for Income Tax Software Developer Newsletter, providing critical technical updates for software vendors building MTD-compatible solutions. This correspondence details upcoming API version changes, sandbox environment enhancements, and mandatory compliance deadlines aligned with the April 2027 threshold reduction to £30,000. Developers must implement

On 28 August 2026, HMRC published the latest Air Passenger Duty (APD) Bulletin as part of its National Statistics series, providing comprehensive data on APD receipts, passenger numbers by destination band, and rate changes effective from 1 April 2026. APD remains a significant fiscal lever, generating over £3.8 billion annually, with rates differentiated by distance

On 28 August 2026, HMRC published updated guidance on the Plastic Packaging Tax (PPT), including revised rules for determining which packaging components are subject to the tax. The PPT, effective since 1 April 2022, applies at a rate of £217.85 per tonne (from April 2024) to plastic packaging manufactured in or imported into the UK

On 27 August 2026, HMRC published new government data revealing that 240 individuals in the UK hold cryptoasset portfolios valued at over £1 million each. The statistics, derived from Self Assessment tax returns and the Cryptoasset Reporting Framework, highlight the growing significance of digital assets in the UK tax base. This disclosure comes amid heightened

On 27 August 2026, the UK government released Inheritance Tax on Pensions: Technical Note 2, providing detailed guidance on the forthcoming changes to the inheritance tax (IHT) treatment of pension funds. Announced in the Autumn Budget 2024, the reforms will bring unused pension funds and death benefits within the scope of IHT from 6 April

On 18 August 2026 Her Majesty s Revenue and Customs HMRC launched the second annual registration window for tax advisers and tax agents reaffirming its commitment to maintaining high professional standards within the UK tax advisory sector This initiative grounded in the Finance Act 2019 and the subsequent Taxation Regulation of Tax Advisers Rules 2020

On 18 August 2026 Her Majesty s Revenue and Customs HMRC published the latest national statistics on tax receipts and National Insurance NI contributions for the United Kingdom covering the fiscal year up to 5 April 2026 the data released forms part of the annual HMRC tax receipts and national insurance contributions bulletin and provides