NEWS

HMRC have published an updated Making Tax Digital (MTD) Agent Toolkit on Gov.uk to support preparation for MTD for Income Tax from 6 April 2026. The toolkit provides guidance for agents on identifying affected clients and preparing them for digital...

HMRC’s Agent Update: Issue 140 highlights the following developments for agents and employers: Veterans’ NIC relief: Employer secondary Class 1 NICs relief for qualifying veterans will be extended from 6 April 2026 to 5 April 2028. The relief applies...

HMRC have published guidance on the new mandatory registration regime for tax advisers (Check if and when you need to register as a tax adviser with HMRC), alongside a separate page on the conditions for registration (Check if...

Two sets of regulations amending Land Transaction Tax (LTT) in Wales took effect on 13 February 2026. The Land Transaction Tax (Modification of Relief for Acquisitions Involving Multiple Dwellings) (Wales) Regulations, SI 2026/40, increase the...

The ‘synthesised’ texts of the following tax treaties, as modified by the Multilateral Instrument (MLI), have been published: UK-Argentina Double Taxation Convention (1996): MLI changes take effect from 1 January 2026 for taxes withheld at source,...

The Council of the EU has added two countries – Turks and Caicos Islands and Vietnam – to the EU list of non-cooperative jurisdictions for tax purposes. At the same time, three countries – Fiji, Samoa and Trinidad and Tobago – are removed from the...

The EU Council has agreed a new €3 duty charge on small parcels valued at under €150. From 1 July 2026, and until the EU customs data hub becomes operational (expected in 2028), the flat-rate charge will apply as part of the abolition of customs duty...

The ATT has published a briefing on Finance Bill 2026 cl 258, which requires taxpayers using HMRC’s digital services to provide and maintain up-to-date email or mobile details, with penalties of up to £1,000 for non-compliance. Although supportive of...

The ATT reports that HMRC has expanded the application process for MTD exemptions to include temporary exemptions for a range of taxpayers including non-resident entertainers or sportspeople, ministers of religion, non-residents more generally, those...

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.