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HMRC HM Revenue & Customs Source document ↗
HM Revenue & Customs United Kingdom Governance & Accountability ✓ 22 claims 15 Oct 2026

HMRC to auto-enrol unregistered taxpayers into Making Tax Digital from September 2026

HMRC has updated its Making Tax Digital for Income Tax guidance to confirm mandation from April 2026 and a backstop: from September 2026 the department will sign up those who qualify but have not enrolled themselves. For advisers and in-house finance teams handling sole trader and landlord clients, the update sets the eligibility test, the identity checks and the penalty position for the first year.

  • Mandatory from 6 April 2026 for those whose total self-employment and property income exceeds £50,000, based on the prior year's tax return.
  • From September 2026 HMRC will auto-enrol qualifying taxpayers who have not signed up, using only data it already holds.
  • No penalty points for late quarterly updates in 2026-27, but penalties still apply to late tax returns and late payment.
HMRC HM Revenue & Customs Source document ↗
HM Revenue & Customs United Kingdom Governance & Accountability ✓ 21 claims 15 Oct 2026

HMRC warns alcohol duty paid with wrong reference may be used to settle other tax bills

HMRC has refreshed its guidance on paying Alcohol Duty for approved alcoholic products producers. The latest change, dated 13 October 2026, spells out what happens when a payment carries the wrong reference number. The page also covers payment deadlines, Direct Debit limits, late-payment interest and the full set of accepted payment channels. Short, operational, and relevant to anyone managing duty settlement.

  • Using the wrong reference (format XA123456789012) may delay payment or route it to another tax bill; HMRC can move it on request.
  • Duty on the online return must clear by the 25th of the month; late payment triggers interest and possibly a penalty.
  • Direct Debit cannot be used for payments over £20 million, and cannot collect interest or penalty charges.
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HMRC HM Revenue & Customs Source document ↗
HM Revenue & Customs United Kingdom Governance & Accountability ✓ 20 claims 15 Oct 2026

HMRC changes bank-transfer payment reference for One Stop Shop VAT returns

HMRC has revised its guidance on paying VAT due under the One Stop Shop scheme, updating the bank-transfer payment reference and spelling out what happens when traders quote the wrong one. The changes are administrative but directly affect whether a payment lands on time and against the right liability, which matters for firms at risk of exclusion from the scheme.

  • The bank-transfer payment reference for OSS VAT returns was updated on 14 October 2026.
  • A wrong reference may delay payment, settle a different tax bill, or trigger a payment reminder; traders can email HMRC to move it.
  • Returns and full payment are due by the last day of the month after each quarter; late payment risks scheme exclusion, penalties or interest.
HMRC HM Revenue & Customs Source document ↗
HM Revenue & Customs United Kingdom Governance & Accountability ✓ 18 claims 15 Oct 2026

HMRC refreshes VAT guidance on recovering input tax for financial exports to the EU

HMRC has updated its transitional guidance on the VAT treatment of specified supplies of finance and insurance services. The substance dates to the Brexit change that extended input tax recovery to EU customers from 11pm on 31 December 2020. This segment walks through what still binds banks, insurers, investment managers and brokers, and what the October 2026 edit actually removed.

  • The 13 October 2026 update only removed out-of-date EU Exit Transitional Provisions from the overview; the post-Brexit recovery rules are unchanged.
  • Since 11pm on 31 December 2020, the SSO allows input tax recovery on specified supplies to EU customers, via SI 2020/1545 regulations 91 and 92.
  • Amended regulation 102(2A) means previously approved PESMs are read in line with the revised SSO, avoiding the need to apply for a new method.
  • Insurers may continue using their current VAT accounting approach to determine the tax point for premiums under Section 6 VATA 94.
HMRC HM Revenue & Customs Source document ↗
HM Revenue & Customs United Kingdom Financial Crime ✓ 17 claims 15 Oct 2026

HMRC to reject agent account applications without approved anti-money laundering supervision

HMRC's guidance on the agent services account now carries two binding changes for tax advisers: a legal requirement to register before interacting with HMRC on clients' behalf, and a rule that applications will be rejected where anti-money laundering supervision has been applied for but not yet approved. This matters to any firm dealing with HMRC on behalf of paying clients.

  • From 18 May 2026, tax advisers who interact with HMRC on behalf of clients face a legal requirement to register for an agent services account.
  • From 1 October 2026, HMRC will reject ASA applications where AML supervision has been applied for but not yet approved; approved supervision must be in place first.
  • Applicants must supply their AML supervisory body name and proof of supervision, and applications are measured against the HMRC Standard for Agents.
HMRC HM Revenue & Customs Source document ↗
HM Revenue & Customs United Kingdom Governance & Accountability ✓ 19 claims 14 Oct 2026

HMRC updates Air Passenger Duty payment guidance on wrong reference numbers

HMRC has refreshed its operational guidance on paying Air Passenger Duty. The headline change is a warning on payment reference discipline, alongside restated deadlines, payment channels and account details. It is administrative rather than a change to duty rates or liability, but it affects how airlines and occasional operators discharge their APD obligations and avoid penalties or interest.

  • Using an incorrect 15-character reference (starting with X) may delay a payment or apply it to another tax bill; payers can email APDHelpdesk@hmrc.gov.uk to move it.
  • Payment deadlines are extended by seven calendar days for Direct Debit, Faster Payments, CHAPS and Bacs; Occasional Operator Scheme users pay within seven days of the flight.
  • Payments over £20 million cannot be made by Direct Debit, and a return must be submitted even where there is nothing to pay.
  • Occasional Operator Scheme payers cannot use Direct Debit and must contact HMRC for a reference number.