On 17 August 2026, HM Revenue & Customs issued updated guidance detailing the procedure for applying for an exemption from the Making Tax Digital (MTD) for Income Tax obligations. The guidance, issued under the statutory framework of the Finance Act 2025, clarifies the eligibility criteria, documentation required, and the electronic submission process that will replace […]
Updated 14 August 2026, the official guidance for the HMRC mobile application details new functionality rolled out in version 4.2, aimed at improving self-service for over 12 million registered users. The app now integrates real-time tax code change notifications, Self Assessment payment scheduling with open banking, and a Child Benefit high-income charge calculator. These features
United Kingdom: HMRC App Updated: New Features for Tax Management Read More »
Effective 14 August 2026, HM Revenue & Customs introduced a mandatory registration regime for tax advisers, requiring all individuals and firms providing tax advice to submit detailed personal and professional information through the new online register. The rule, enacted under the Tax Administration Act 2024, seeks to improve transparency, reduce fraud, and ensure that advisers
Updated on 14 August 2026, HMRC’s internal manual MTAR30200 elaborates on the sanctions framework governing the suspension of tax advisers who breach regulatory standards. The guidance specifies the circumstances under which HMRC may suspend an adviser’s registration, the procedural steps for imposing a suspension, and the appeal rights available to the affected individual. Key Takeaways
On 13 August 2026, HM Treasury and HMRC opened a public consultation on simplifying the process for claiming treaty relief from UK withholding tax on interest paid to non-residents. Currently, overseas lenders must navigate a complex certification process involving HMRC and the competent authority of the recipient’s jurisdiction to benefit from reduced withholding tax rates
On 12 August 2026 Her Majesty s Revenue and Customs HMRC officially activated the second phase of Making Tax Digital MTD for Income Tax extending the digital reporting obligation to approximately 3.5 million sole traders and landlords across the United Kingdom This implementation builds upon the foundational legislation enacted through the Finance Act 2022 which
The Compliance Handbook serves as the core reference for HMRC staff on how to assess, audit and enforce tax compliance across all taxpayer segments. It articulates the principles of risk‑based assessment, detailing how HMRC identifies high‑risk behaviours through data analytics, whistle‑blower tips and audit trails. The handbook outlines the step‑by‑step process for initiating compliance checks,
The International Exchange of Information Manual provides a comprehensive overview of HMRC’s procedures for sharing tax‑related data with foreign tax authorities under United Kingdom tax treaties and multilateral agreements. It outlines the legal bases for information exchange, including the OECD’s Common Reporting Standard, and details the internal workflows that facilitate requests from overseas agencies. The
The press release details an enforcement action taken against an aircraft manufacturer that was found to have breached the UK’s Strategic Export Control regulations. HMRC investigations uncovered that the company had exported aerospace components to a prohibited destination without the required licences, and had subsequently attempted to conceal the transfers through a network of third‑party
Aircraft manufacturer breached Strategic Export Controls Read More »
The guidance note explains the procedural requirements for traders who import or export licensed commodities such as alcohol, tobacco, excise‑duty goods and controlled chemicals between the United Kingdom and Northern Ireland. It sets out the classification of licensed goods, the necessity for proper documentation, and the need to obtain the appropriate authorisations from both HMRC
Moving licensed goods into or out of Northern Ireland Read More »
