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Guidance on the mandatory registration of tax advisers has been updated to clarify the position for trustees. The guidance in HMRC’s Mandatory Tax Adviser Registration Manual...

There are 2.6 million people in the UK selling goods through online platforms, such as eBay, Vinted and Etsy, according to data received from HMRC in response to a freedom of...

Challenge HMRC if an officer queries input tax apportionments.

Anti-avoidanceA new factsheet, CC/FS91, is available covering the legislation in FA 2026, s 159 to s 165, which prohibits the promotion of certain tax avoidance arrangements and...

HMRC has paused its recent practice of asking tax advisers to provide their agent reference number (ARN) when contacting HMRC by telephone or webchat as part of its security...

The Supreme Court has refused Bolt permission to appeal the Court of Appeal’s decision in Bolt Services [2026] EWCA Civ 720. An HMRC spokesperson said: ‘We welcome the...

Clearer information should be available for taxpayers considering paying voluntary National Insurance contributions (NICs), says the Association of Taxation Technicians (ATT)....

The value of patent box relief claimed in 2024-25 is estimated at £2.283bn, up from £1.857bn in 2023-24, according to HMRC statistics. This is due in part to the...

HMRC received 1,772 targeted information requests from foreign tax authorities in 2025, the highest level since 2019 and a 20% increase on 2022 when 1,472 such requests were...

Immediate £100 penalty remains if 2025-26 tax returns are filed late.

HMRC has often challenged allowable travel costs under ITEPA 2003, s 337 where it believes they are not incurred ‘in the course of employment’ but are instead...

Climate levyHMRC has updated its guidance on submitting climate change levy returns to state that returns can now be submitted online. Returns can be filed on paper for those...

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