NEWS

New NIC regulations introduce a disregard from earnings and a power to legislate for joint and several liability, reflecting recent tax changes. The Social Security (Contributions) (Amendment No. 3) Regulations, SI 2026/343, in force from 6 April...

A ninth addendum to the Presidential Guidance on Employment Tribunal awards updates the ‘Vento’ bands for injury to feelings and psychiatric injury, reflecting changes in the Retail Prices Index. The revised bands apply to claims presented on or...

HMRC have issued new guidance (GfC18) on determining the place of supply of services for VAT purposes in the oil and gas sector. The guidance outlines the general place of supply rules and the relevant exceptions for services commonly encountered in...

HMRC have introduced a new form to be completed alongside a VAT deregistration application where an option to tax has been made over land or property. The requirement has been incorporated into HMRC’s VAT deregistration guidance and is intended to...

Further instruments have been made ahead of the introduction of Scottish aggregates tax on 1 April 2026. The Scotland Act 2016, Section 18 (Disapplication of UK Aggregates Levy) (Appointed Day) Regulations, SI 2026/355, appoint that date for the...

Three sets of regulations have been made to bring Making Tax Digital for Income Tax Self-Assessment (MTD for ITSA) into force from April 2026. The Finance (No. 2) Act 2017, Sections 60 and 61 (Digital Reporting and Record-Keeping) (Appointed Day and...

The Taxes (Interest Rate) (Amendment) Regulations, SI 2026/347, specify the applicable rates of interest on unpaid and overpaid amounts of multinational top-tax and domestic top-up tax with effect from 17 April 2026. The rate for late payments is...

HMRC have published an online calculator for the hybrid rate of writing down allowances (WDAs) for plant and machinery for chargeable periods straddling 6 April 2026 (income tax) or 1 April 2026 (corporation tax). FA 2026 s 28 reduces the main rate...

HMRC have published guidance on reporting a financial loss arising from the delayed introduction of national insurance replacement credits. The service has been delayed until April 2027. Individuals who reached state pension age between 6 April 2016...

HMRC have published an online refund claim form for individuals who have received a letter regarding erroneous NICs paid by their employer. If an individual has received multiple letters, a separate claim is required for each one. The form cannot be...