Hm Revenue

HM Revenue & Customs established the Northern Ireland Delivery Programme after the UK’s EU exit to implement customs, VAT and excise changes required under the Northern Ireland Protocol and Windsor Framework. The programme’s preferred approach was full compliance through extensive system and process changes, including enhancements to the Customs Declaration Service, UK Internal Market Scheme, parcel arrangements, EU data sharing, ICS2, CERTEX, OSS/IOSS and EMCS. The programme has a forecast whole-life cost of £717.7 million for 2022–23 to 2026–27, with additional funding for closure and service support through 2030–31. Its benefits are primarily compliance, resilience and continued trade facilitation rather than cashable financial returns. Delivery is largely complete, with residual work, transition to business as usual and formal closure planned by April 2027.

Businesses and other owners of non-domestic property will eventually need to notify the Valuation Office, part of HM Revenue & Customs, about property changes under a new business rates duty-to-notify requirement. The timing of the changes and launch of the reporting service is under review following business feedback. No action or preparatory work is required at present.

HM Revenue & Customs publishes the UK overseas trade in goods statistics for June 2026, covering imports and exports by product and partner country across more than 9,000 commodities and approximately 200 countries. The release includes monthly trade tables, EU and non-EU comparisons, leading partner countries and product chapters, methodology notes, and links to detailed interactive and bulk datasets.

Taxpayers or authorised agents can reject an HMRC revenue correction notice if they believe a tax return was corrected incorrectly. They need the notice reference, personal and contact details, and may provide supporting evidence such as payslips, P60s, invoices or CIS deduction statements. HMRC will remove the correction if it agrees, or may conduct further checks if it does not; a response is usually sent within 30 calendar days.

HM Revenue & Customs is consulting on draft regulations to manage the increase in the UK normal minimum pension age from 55 to 57 on 6 April 2028. The proposed transitional provisions would treat certain individuals aged 55 or 56 on 5 April 2028 as having reached age 57 immediately before specified pension payments, helping preserve the tax-authorised status of payments linked to entitlements established before the increase. Covered payments include pension income, stand-alone lump sums, pension commencement lump sums, pension commencement excess lump sums and trivial commutation lump sums. Responses are invited by 11:59pm on 28 September 2026.

HM Revenue & Customs publishes statistics on checks, challenges and changes relating to the 2023 and 2026 local rating lists in England and Wales, based on data at 30 June 2026. The release explains revisions to table structures, the removal of assessment review counts and customer registration and property claim tables, and the discontinuation of reporting on the cleared 2010 list. From June 2026, the publication reports only outstanding challenges against the 2017 list. The next quarterly release is scheduled for November 2026.

HM Revenue & Customs’ Northern Ireland Delivery Programme has expanded from its 2023 assessment to incorporate additional Windsor Framework requirements, extend delivery from three to five years and fund programme closure. The updated assessment finds the programme regular, proper, feasible and the most proportionate and cost-effective way to meet the UK’s statutory and international commitments. Its value is based primarily on legal compliance and avoiding operational, trade and potential financial risks rather than on a conventional financial return. The programme remains rated Amber, is in its fifth and final year, and is expected to undergo a Gate 5 assurance review later in 2026 before closure. Accounting Officer JP Marks approved the programme on 5 August 2026.

HMRC has updated the reporting requirements for employment-related securities net settlement, requiring employers to submit one row per employee while retaining detailed records for the current tax year plus six years. The bulletin also clarifies that SAYE savings contracts and their benefits cannot be transferred to third parties, including through certain loan arrangements. Draft legislation would remove the separate EMI option-grant notification requirement from 6 April 2027 and incorporate grant details into the EMI end-of-year return; comments are invited until 7 September 2026.

Sole traders and landlords earning over £50,000 must submit their first Making Tax Digital for Income Tax quarterly update by 7 August 2026, providing a brief digital summary of income and expenses through compatible software. More than 864,000 taxpayers are enrolled, with HMRC emphasizing that the update is quick to complete and offers an estimate of future tax liabilities. A case study highlights the ease of early submission and benefits such as improved preparation and clarity. Making Tax Digital becomes mandatory for lower income thresholds in 2027 and 2028, with penalties for missed deadlines beginning in the second year of implementation.

HMRC urges eligible tax advisers to complete mandatory registration under the Modernising and Mandating Tax Adviser Registration system before the 18 August 2026 deadline. The new digital system replaces older processes to improve transparency and raise standards, with phased rollout dates for different adviser groups. Failure to register may restrict an adviser’s ability to act for clients and could lead to sanctions. Guidance and online tools are available, and advisers with existing agent services accounts will be contacted separately if further action is required.

Payment providers can sign up to Tax-Free Childcare so parents can use their payment apps to pay for childcare. Before applying, a software developer must create a developer account and sandbox application, request API access, and complete HMRC’s technical, supplier-assurance and data-sharing checks. Once approved, the provider receives production API credentials and a registration letter. The business’s main contact needs the user ID from that letter and the business postcode to complete registration, after which the account must be kept secure and up to date.

Guidance explains when UK‑based digital platform operators must register with HMRC, outlining criteria that determine whether a platform qualifies, which sellers must be reported, and exemptions from reporting. It details registration categories, provides examples illustrating platform definitions, and notes updates to applicable rules and links.

HMRC requires UK banks and building societies to submit annual information on interest paid or credited to reportable persons under Schedule 23 of the Finance Act 2011. The guidance explains how to structure returns as sub-returns and batches, label files, complete the HMRC spreadsheet or electronic flat text file, meet field and formatting requirements, and submit returns by email or secure file transfer. Incorrect or incomplete returns may be rejected and attract penalties of up to £1,000 per day for non-compliance or £3,000 for an incorrect return.

HMRC guidance explains how civil penalties apply to breaches of UK and retained customs requirements involving international trade, imported or exported goods, Customs Duty and import VAT. Penalties generally range from £250 to legal maximums of £1,000 or £2,500 per contravention, with warning letters normally required before a penalty for a similar breach within two years. Serious errors, continued non-compliance and failures involving customs authorisations may trigger penalties sooner or at higher levels. Voluntary written disclosure can avoid a penalty, while reasonable excuses may remove liability and mitigating circumstances may reduce the amount. Businesses can request an HMRC or Border Force review within 30 days and may appeal to an independent tax tribunal.

Businesses that were liable for the UK Soft Drinks Industry Levy may claim credits for drinks exported from the UK, including exports arranged by another party in the supply chain. Claims must be made within two years and supported by evidence linking the exported drinks to the levy paid, such as customs, freight, delivery and transaction records. Different documentation rules apply to land movements to Ireland, exports by customers or subsequent customers, commercially sensitive records and drinks supplied to international passenger transport. Exporters or intermediaries must retain relevant evidence, generally for at least six years, and may have to repay credits if HMRC cannot verify the export.

Businesses and other entities that receive a statutory notice under Schedule 23 of the Finance Act 2011 or section 887 of the Income Tax Act 2007 must submit the specified information to HMRC by the deadline in the notice. Returns must use the original GOV.UK spreadsheet template without altering its structure, follow the relevant currency and template-specific instructions, use the required filename, and be submitted through HMRC’s secure online service or by email. Special instructions cover credit unions, fees and commissions, entertainment agents, housing benefit, income belonging to others and registered societies; returns exceeding 65,000 rows or 8MB require additional assistance or separate email volumes.

The Rural Fuel Duty Relief Scheme provides a 5 pence-per-litre duty reduction for retailers of qualifying unleaded petrol and fully duty-paid diesel in specified remote areas, including parts of Scotland, the Isles of Scilly and Hawes in North Yorkshire. Retailers must register separately for each premises, pass the reduction on to consumers within 60 days of registration, and submit monthly claims to HMRC within 30 days of the relevant month. They must retain purchase records and evidence that the saving was passed on. The guidance also explains eligibility, calculation methods, late-claim rules, processing times and recent scheme extensions.

HM Revenue & Customs explains which AAG forms promoters, users and employers must use to disclose tax avoidance schemes and scheme reference numbers. The guidance covers electronic and postal submissions for Income Tax, Capital Gains Tax, Corporation Tax, Apprenticeship Levy, National Insurance contributions, Stamp Duty Land Tax, Inheritance Tax and Annual Tax on Enveloped Dwellings. It also sets out requirements for employers to report employee details, submission deadlines, the postal address for completed forms and electronic-submission security information.

HM Revenue & Customs guidance explains when tax avoidance arrangements must be disclosed under the VAT disclosure regime, DASVOIT for VAT and other indirect taxes, and DOTAS for direct taxes and National Insurance contributions. It outlines promoter, supplier, user and employer obligations, including the use and reporting of scheme reference numbers, disclosure deadlines and information-sharing requirements. Non-compliance can lead to substantial penalties, including daily fines and penalties of up to £1 million in some cases; HMRC may also publish details of schemes and their promoters or suppliers.