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Cards Wire 20 segments
0:15
HMRC HM Revenue & Customs Source document ↗
United Kingdom HM Revenue & Customs Governance & Accountability ✓ 19 claims 02 Nov 2026

HMRC sets out VAT margin scheme rules for car dealers' warranties and insurance add-ons

HMRC has published guidance for dealers, chiefly in used vehicles, who sell linked insurance products such as mechanical breakdown cover and guaranteed asset protection alongside warranties. The note sets out when these charges are exempt, standard-rated, or must be excluded from margin scheme calculations, with worked examples showing how disclosure of premiums changes the VAT and Insurance Premium Tax outcome.

  • The guidance was published by HMRC on 2 November 2026 covering linked insurance products and warranties sold alongside margin scheme goods.
  • A linked insurance charge is exempt from VAT only if it is under a contract between the insurer and the customer, covers the customer's risk, is optional, and the premium is disclosed to the customer.
  • If the insurance contract is between the dealer and the insurer and only the dealer's risk of repairing defective items is covered, the charge is standard-rated outside the margin scheme.
  • A separately charged warranty is always standard-rated and must be excluded from the margin calculation on the underlying goods.
  • Dealers who do not disclose a gross premium or commission to the insurance provider may need to register and account for the higher rate of Insurance Premium Tax on undisclosed amounts.
Source document
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HMRC HM Revenue & Customs Source document ↗
United Kingdom HM Revenue & Customs Markets & Infrastructure ✓ 21 claims 02 Nov 2026

HMRC sets out rules for VAT margin scheme on imported art and antiques

HMRC guidance published 2 November 2026 explains when importers of art, antiques and collectors' items can use the VAT margin or global accounting scheme, an exception to the normal rule that imports do not qualify. It covers notification, valuation and the treatment of Temporary Admission and artist's resale right charges.

  • Imported works of art, antiques and collectors' items may use the VAT margin or global accounting scheme as an exception to the normal rule excluding imports.
  • Dealers must notify HMRC in writing of the date they start using the scheme and must use it for at least two years.
  • The scheme must be applied to all transactions and goods, not selectively by category.
  • For VAT purposes, imported goods are valued at 25% of their customs value, illustrated by a £10,000 customs value producing £500 VAT due at 20%.
  • Artist's resale right charges, introduced into the UK in 2006, are outside the scope of UK VAT and must not be used to reduce the margin.
Source document
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HMRC HM Revenue & Customs Source document ↗
United Kingdom HM Revenue & Customs Governance & Accountability ✓ 10 claims 02 Nov 2026

HMRC clarifies VAT margin scheme rules for repossessed and insurance-claim goods

HMRC has published guidance explaining how the VAT margin scheme applies to repossessed goods and goods obtained through insurance claims. The guidance matters for banks, finance companies and other lenders that regularly acquire and resell such goods, setting out when VAT can be avoided on disposal and when margin scheme treatment survives refurbishment.

  • Repossessed goods covered include those voluntarily returned under hire-purchase agreements, repossessed under finance agreement terms, or returned under the Consumer Credit Act after 50% of payments made.
  • Banks and financial institutions need not account for VAT on disposal if goods are sold in exactly the same state acquired and were obtained from a person who would not have charged VAT.
  • Finance companies selling refurbished or reconditioned repossessed goods may still use a margin scheme if the goods were originally sold under one, even after improvements, repairs or replacement parts.
  • For refurbished goods resold under the margin scheme, the purchase price for margin calculation is the original price the finance company paid.
  • Firms must follow the normal margin scheme calculation, keep normal VAT margin scheme records, and show margin scheme transactions on their VAT return.
Source document
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HMRC HM Revenue & Customs Source document ↗
United Kingdom HM Revenue & Customs Governance & Accountability ✓ 15 claims 02 Nov 2026

HMRC updates guidance on lump sum death benefit tax reporting duties

HMRC has revised its guidance for pension scheme administrators on taxing lump sum death benefit payments. The update adds new disclosure requirements tied to the death benefit allowance that apply to payments made on or after 6 April 2024, alongside existing rules on tax treatment and deadlines for reporting to personal representatives.

  • For payments on or after 6 April 2024, administrators must report the amount of the lump sum and death benefit allowance used up by the payment, replacing the prior lifetime allowance percentage disclosure.
  • Administrators must provide this information, along with the lump sum amount and payment date, to the deceased member's personal representative within 3 months of the final payment.
  • Lump sum death benefit payments are taxable where the member or beneficiary was 75 or over when they died, covering defined benefits, uncrystallised funds, drawdown pension fund, flexi-access drawdown fund, pension protection and annuity protection.
  • Trivial commutation lump sum death benefit payments must always have tax deducted through PAYE.
  • For payments other than trivial commutation lump sums, administrators deduct Income Tax using the emergency tax code if paid directly to an individual, or the special lump sum death benefits charge if paid to someone other than an individual, or to an individual acting as trustee, personal representative, director or partner.
Source document
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HMRC HM Revenue & Customs Source document ↗
United Kingdom HM Revenue & Customs Governance & Accountability ✓ 14 claims 02 Nov 2026

HMRC sets out VAT margin scheme rules for hire-purchase and part-exchange sales

HMRC has published guidance explaining how dealers who arrange hire-purchase agreements or accept part-exchange goods must calculate VAT under the margin scheme. It covers record-keeping obligations, invoice requirements and two worked examples showing how to treat part-exchange values in the stock book.

  • When a dealer arranges hire-purchase terms on a customer's behalf, the sale is deemed to be made to the finance company and no VAT is due on finance charges if itemised separately.
  • Dealers without a copy of the hire-purchase agreement must retain the agreed quotation, proposal documents, the finance company's name, the date and the reference number.
  • The gross price for margin scheme purposes equals the amount borrowed plus any cash deposit plus any amount allowed for a part-exchange item.
  • In Example 1, a boat sold for £2,500 after being bought for £1,500, with a £500 part-exchange boat accepted, requires VAT to be accounted for on the full margin of £1,000.
  • In Example 2, a car allowed £800 in part-exchange must be recorded at £800 as the purchase price even though its book value was only £600.
Source document
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HMRC HM Revenue & Customs Source document ↗
United Kingdom HM Revenue & Customs Governance & Accountability ✓ 11 claims 30 Oct 2026

HMRC says new customer relationship IT programme offers value for money

HMRC has published the summary of its Accounting Officer's assessment of the Enterprise Customer Relationship Management (ECRM) Programme, a major internal technology initiative meant to replace fragmented legacy systems. The assessment, concluded in October 2026, gives a brief verdict on the programme's viability. This is a short corporate disclosure rather than a detailed technical or financial report.

  • HMRC's Accounting Officer carried out the assessment of the ECRM Programme in October 2026.
  • The summary was published on 30 October 2026.
  • The programme will replace fragmented legacy systems with a unified, enterprise-wide customer relationship management platform.
  • The Accounting Officer concluded the programme is value for money and deliverable.
  • The stated aim is more personalised, efficient and data-driven services for individuals and businesses.
Source document
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HMRC HM Revenue & Customs Source document ↗
United Kingdom HM Revenue & Customs Governance & Accountability ✓ 16 claims 29 Oct 2026

HMRC pension newsletter flags DigiRAS delay to 2027 alongside IHT changes

HMRC's October 2026 pension schemes newsletter sets out a wide slate of tax and administrative changes affecting schemes, including inheritance tax amendments tied to an April 2027 deadline and a delay to a separate digitalisation project into the same year. Scheme administrators and trustees should treat this as a checklist of items to review rather than a single headline change.

  • HMRC published Pension Schemes Newsletter 186 on 29 October 2026 via its Pension Schemes Services team.
  • The newsletter covers minor technical amendments to the extension of inheritance tax to pensions, which takes effect from April 2027.
  • The digitalisation of the relief at source (DigiRAS) Strategic Payments Service has been delayed until 2027.
  • The newsletter also addresses tax on excess pension lump sum death benefits following lifetime allowance abolition and the two-year rule for death benefit tax treatment.
  • HMRC has launched a new online tool to help customers claim pension tax refunds, alongside published pension flexibility and registration statistics.
Source document
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HMRC HM Revenue & Customs Source document ↗
United Kingdom HM Revenue & Customs Governance & Accountability ✓ 13 claims 20 Oct 2026

HMRC publishes National Insurance Fund accounts for 2025 to 2026

HMRC has updated its National Insurance Fund Accounts page with the Great Britain and Northern Ireland reports for the year ended 31 March 2026. This briefing covers what was published, under what statutory authority, and what the documents are stated to contain, for readers who track the Fund's annual reporting cycle.

  • The Great Britain National Insurance Fund Account for the year ended 31 March 2026 was published as HC 639, ISBN 978-1-5286-6791-3, running 33 pages.
  • The Northern Ireland National Insurance Fund Account for the year ended 31 March 2026 was published as HC 640, ISBN 978-1-5286-6792-0, running 34 pages.
  • Both accounts were presented to Parliament pursuant to section 161(2) of the Social Security Administration Act 1992.
  • Reports from previous years have been archived and are now accessible only via The National Archives.
  • The page states the accounts present receipts and payments for the financial year along with the balance on the Fund at year end.
Source document
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HMRC HM Revenue & Customs Source document ↗
United Kingdom HM Revenue & Customs Prudential & Capital ✓ 15 claims 19 Oct 2026

HMRC's latest ROPS list adds 25 schemes, removes 17, as EEA parity rule beds in

HMRC maintains a notification list of overseas pension schemes that have told it they meet the recognised overseas pension scheme (ROPS) conditions. The latest refresh added 25 schemes, removed 17 and amended one. For advisers handling overseas transfers, the operative detail is not the names but the disclaimer: presence on the list is a self-certification, not an HMRC warranty against UK tax.

  • The 15 October 2026 update added 25 schemes, removed 17 and amended one on the ROPS notification list.
  • HMRC updates the list on the 1st and 15th of each month, deferring to the next working day where that falls on a weekend or UK public holiday.
  • HMRC states it cannot guarantee entries are ROPS or that transfers will be free of UK tax, and will usually pursue UK tax charges and interest, plus penalties in appropriate cases, even where a scheme appears on the list.
  • From 6 April 2025, Overseas Pension Schemes and ROPS established in the EEA must meet the same conditions as schemes in the rest of the world.
  • HMRC may remove schemes at short notice while reviews are carried out, for example where fraudulent activity is suspected.
Source document
0:15
HMRC HM Revenue & Customs Source document ↗
United Kingdom HM Revenue & Customs Governance & Accountability ✓ 14 claims 18 Oct 2026

HMRC again amends application process for approving premises to examine goods declared for export

HMRC has amended, for the second time in three months, the process for seeking approval of premises used to examine goods declared for export under the Customs (Import Duty) (EU Exit) Regulations 2018. The notices carry the force of law. Traders and customs agents relying on approved examination sites should check the current application requirements against the latest version.

  • The 8 October 2026 update amends the application process for approval of premises used to examine goods declared for export.
  • An 8 July 2026 update introduced a revised application process requiring applications to be made electronically using the specified online form.
  • The notices made under the Regulations have the force of law and were first published on 31 December 2020.
  • A 6 February 2025 update separately changed the process for approving premises as an appropriate place for examining goods declared for export under Regulation 40(6A).
Source document
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HMRC HM Revenue & Customs Source document ↗
United Kingdom HM Revenue & Customs Governance & Accountability ✓ 16 claims 16 Oct 2026

HMRC lifts CWG2 car-or-van hire rate to 55p per mile in latest employer guidance update

HMRC's CWG2 is the detailed employer guide to PAYE and National Insurance for less common situations. The page carries a long-running change log, most recently updated on 15 October 2026 to revise a mileage rate. Payroll and reward teams use it to track in-year legislative and procedural changes across the current and recent tax-year versions.

  • The 15 October 2026 update changes the section 5.4.2 'car or van' hire rate from 44 per mile to 55 per mile in the 2026 to 2027 guide.
  • A new section 2.2.6 'Relevant accretions' was added to the 2026 to 2027 guide on 21 September 2026.
  • India was added on 7 July 2026 to the section 4.5 list of countries with which the UK has a social security agreement.
  • The page currently links HTML versions of the guide covering tax years 2021 to 2022 through 2026 to 2027, with the 2019 to 2020 version removed.
  • First published on 6 April 2014, the guide covers PAYE and National Insurance in less common employer situations.
Source document
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HMRC HM Revenue & Customs Source document ↗
United Kingdom HM Revenue & Customs Governance & Accountability ✓ 12 claims 16 Oct 2026

HMRC rewrites voluntary disclosure guidance to cover workers wrongly treated as self-employed

HMRC has updated its guidance on making a voluntary disclosure of unpaid tax, first published in 2016. The latest change broadens the section on how to correct errors and now addresses cases where someone should have treated a worker as an employee for tax purposes. The update sits within a long-running series of amendments to the same guide. This item sets out what the current version says and where it has moved.

  • The 15 October 2026 update revised the 'Ways to make a disclosure' section to cover errors to correct, information to provide, and cases where a worker should have been treated as an employee for tax purposes.
  • On 6 April 2026 and 7 April 2025, tax year references were updated in the 'Income Tax returns' and 'If you failed to notify HMRC that you'd started in business' sections.
  • Disclosure and contact postal addresses were changed on both 5 October 2026 and 8 April 2026 across several sections of the guide.
  • The guide was first published on 5 September 2016 and has since added disclosure routes for R&D relief claimed in error, cryptoassets and till-system misuse.
Source document
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HMRC HM Revenue & Customs Source document ↗
United Kingdom HM Revenue & Customs Governance & Accountability ✓ 16 claims 15 Oct 2026

HMRC publishes CT600 V3 (2027) RIM artefacts for Corporation Tax software developers

A short item for the people who actually build Corporation Tax filing software. HMRC has added the next-year CT600 artefact set and reshuffled the live and test versions. It binds no taxpayer directly but sets the technical rails for every CT600 return filed through commercial and in-house software. Here is what moved and what to watch on the implementation status.

  • CT600 V3 (2026) Artefacts V1.995 was renamed to CT600 V3 (2027) Artefacts V1.995 on 12 October 2026.
  • V1.995 (version date 25 September 2026) is awaiting implementation into LTS, TPVS and live.
  • CT600 V3 (2026) Artefacts V1.994 and CT600 V2 (2009) Artefacts V3.99 are currently in LTS, TPVS and live.
Source document
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HMRC HM Revenue & Customs Source document ↗
United Kingdom HM Revenue & Customs Governance & Accountability ✓ 21 claims 15 Oct 2026

HMRC winds down VAT Notice 700/56, migrating insolvency rules to practitioner's handbook

HMRC's VAT Notice 700/56, the reference for insolvency practitioners appointed over VAT-registered businesses, is being progressively dismantled and replaced by a new Insolvency practitioner's handbook. The 12 October 2026 update strips out cash accounting guidance. For office holders who rely on this notice for dividends, Crown set-off, VAT grouping and PAYE on straddling payments, the practical question is where the authoritative text now lives.

  • The 12 October 2026 update removed section 11 cash accounting content, replacing it with a link to the Insolvency practitioner's handbook.
  • Sections 1, 2, 3, 4, 5, 6, 7, 10, 15, 17, 18 and 23 have already been migrated to the handbook across 2026 updates.
  • HMRC states set-off enquiries will not usually be initiated for credits below £250, and Crown set-off will not apply where a credit is secured by a valid fixed charge.
Source document
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HMRC HM Revenue & Customs Source document ↗
United Kingdom HM Revenue & Customs 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.
Source document
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HMRC HM Revenue & Customs Source document ↗
United Kingdom HM Revenue & Customs 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.
  • category
  • governance
Source document
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HMRC HM Revenue & Customs Source document ↗
United Kingdom HM Revenue & Customs 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.
Source document
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HMRC HM Revenue & Customs Source document ↗
United Kingdom HM Revenue & Customs 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.
Source document
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HMRC HM Revenue & Customs Source document ↗
United Kingdom HM Revenue & Customs 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.
Source document
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HMRC HM Revenue & Customs Source document ↗
United Kingdom HM Revenue & Customs 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.
Source document