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The OECD/G20 Inclusive Framework on BEPS has published a Global Minimum Tax package containing a framework for reviewing domestic implementing legislation a revised GloBE Information Return (GIR) and further administrative guidance. Released on 11 September the terms of reference and methodology for the full legislative review set...
Revenue & Customs Brief 8/2026 sets out a change to the way non-UK businesses within VAT groups claim refunds of UK VAT. Such businesses must now submit claims in their own name for VAT they have incurred. HMRC will no longer accept a claim from the group’s representative member unless...
A new addition to HMRC’s Guidelines for Compliance series GfC20 ‘Help with VAT on fund management services’ is aimed at businesses providing or receiving fund management services including outsourced services. It explains HMRC’s approach to deciding whether services supplied by a third party to a fund manager...
The Value Added Tax (Supplies of Domestic Electricity) Order SI 2026/987 gives effect to the UK Government’s announcement that supplies of domestic electricity in England Wales and Scotland will be zero-rated for VAT purposes for the period from 1 October 2026 until 31 March 2027. ...
The Carbon Border Adjustment Mechanism (Emissions and Verification) Regulations SI 2026/995 set out further administrative requirements for the introduction of CBAM including how to calculate the CO2 equivalent of embodied emissions within imported CBAM goods using either default emissions values set by the Treasury or actual...
HMRC have published new guidance on the anti-avoidance information notice powers in FA 2026. The new guidance outlines the information and document powers that HMRC may use where they reasonably suspect that a person is connected with the promotion or facilitation of tax avoidance. It also explains how the FA...
HMRC will publish an action plan later this financial year setting out how they intend to expand their use of artificial intelligence Financial Secretary to the Treasury James Murray has said. Addressing HMRC’s annual Stakeholder Conference on 10 September Murray said that the department must show taxpayers...
Announcing a ‘streamlined’ online registration service for income tax self-assessment HMRC say that the service now offers: pre-populated taxpayer information; signposting to online support; a save-and-return function; and confirmation by email or text when registration is complete. HMRC also say that a Unique Taxpayer...
HMRC have again updated their guidance for taxpayers they have signed up for Making Tax Digital for Income Tax. Automatic sign-up has been underway since earlier in September 2026 for those who are required to use MTD for the 2026/27 tax year but have not signed themselves up. The updated...
The CIOT has submitted comments on the following draft legislation ahead of publication of Finance Bill 2027. Modernising the correction of errors: new obligations on taxpayers to take reasonable steps to correct inaccuracies in returns and other documents must be ‘clear proportionate and include appropriate safeguards’ ...
