NEWS

HMRC have said they will accept expressions of interest for their new Advance Tax Certainty Service from 1 June 2026, a month before the service formally launches on 1 July 2026. The dates were confirmed in a new Gov.uk landing page published on 12...

Setting out the UK Government’s legislative agenda for the 2026–27 session of Parliament, His Majesty the King announced two Bills which will be of interest to tax practitioners: Overnight Visitor Levy Bill: to devolve power in England to mayors to...

HMRC have published a technical note providing operational guidance on how the inclusion of unused pension funds and pension death benefits within the scope of IHT will work in practice from 6 April 2027, following the enactment of FA 2026. By way of...

The CIOT has published an exchange of letters with HMRC clarifying how the Temporary Repatriation Facility (TRF) applies to trusts, particularly FA 2025 Sch 10 para 7, as amended by FA 2026 Sch 3. HMRC agreed with the CIOT’s analysis that para 7 is...

Revenue & Customs Brief 4/2026 confirms that HMRC will continue to treat supplies of electricity at public electric vehicle charge points as subject to VAT at the standard rate, notwithstanding the FTT decision in Charge My Street Ltd v HMRC [2026]...

HMRC have published a technical note setting out how the increase in the Electricity Generator Levy rate will apply from 1 July 2026, following the government’s announcement of the change on 21 April 2026. The EGL rate will rise from 45% to 55% with...

HMRC are piloting structured risk reviews across the charity and not-for-profit sectors, led by temporary customer compliance managers and specialist teams. The reviews will examine tax compliance, governance, financial systems, payroll, VAT, tax...

The ATT has reported that, from 5 May 2026, taxpayers within MTD (and their agents) can request tax refunds via a dedicated HMRC digital service, accessed via the personal/business tax account or agent services account. The service also allows for...

HMRC have contacted stakeholders, including the CIOT, ATT and LITRG, over growing confusion about VAT return filing and payment deadlines where the due date falls on a weekend or bank holiday. HMRC said they have seen an increase in returns filed...

HMRC have published a tax fraud warning on attempts to use ‘Bills of Exchange’ to pay HMRC. The warning notice details that Bills of Exchange, as defined in the Bills of Exchange Act 1882, and similar private instruments are not accepted by HMRC....