Ballot Box Partition Classification Guidance
HM Revenue & Customs has published new guidance on the classification of ballot box partitions. The guidance specifies the Combined Nomenclature (CN) code 7616 99 90 for unassembled ballot box partition kits, consisting of aluminium profiles and fasteners.
Voluntary National Insurance Contributions Abroad Changes
HM Revenue & Customs has updated guidance on voluntary National Insurance contributions for periods abroad. Effective April 6, 2026, voluntary Class 2 NICs for periods outside the UK will be abolished, and requirements for Class 3 NICs will change.
HMRC Guidance: Changes to Voluntary National Insurance for Time Abroad
HM Revenue & Customs has updated guidance on voluntary National Insurance contributions for periods abroad, effective April 6, 2026. The changes will eliminate voluntary Class 2 contributions for time abroad and introduce new eligibility criteria for Class 3 contributions.
HMRC Guidance on Publishing Tax Adviser Misconduct Details
HMRC will begin publishing details of tax advisers who have committed misconduct and received a sanction from April 1, 2026. This guidance outlines the types of information that may be published and the process for notification and response.
HMRC Stronger Action Against Tax Advisers
HMRC will implement stronger actions against tax advisers engaging in sanctionable conduct from April 1, 2026. This guidance outlines the definition of sanctionable conduct, the process for investigation, and the penalties that can be imposed, including financial penalties based on potential lost revenue and public disclosure of details for significant penalties.
HMRC Guidance: Pillar 2 Top-up Taxes Software
HM Revenue & Customs has published guidance on choosing commercial software for reporting Domestic Top-up Tax and Multinational Top-up Tax under Pillar 2. The guidance outlines the requirements for software and lists providers currently developing compatible products.