VAT Place of Supply Guidance for Oil and Gas Sector
HM Revenue & Customs has published new guidance to help businesses in the oil and gas sector determine the VAT place of supply for services. The guidance covers special rules, general rules, fixed establishment rules, and other factors affecting VAT treatment.
Tax-Free Childcare for Easter Childcare Expenses
HM Revenue & Customs is encouraging working families to sign up for Tax-Free Childcare to save on Easter childcare costs. The scheme allows eligible families to save up to £2,000 per child annually, with government top-ups of £2 for every £8 deposited.
IRS Form 1040-X Instructions Updated
The IRS has updated the instructions for Form 1040-X, Amended U.S. Individual Income Tax Return. The updates clarify the effective date for burden estimates to October 1, 2025, and adjust the average cost per return to $230.
IRS Comment Request on Electronic Payee Statements
The IRS has issued a notice requesting public comments on its agency information collection activities related to electronic payee statements. The comment period is open until May 26, 2026.
North Carolina Property Tax Reform Analysis
The Tax Foundation analyzes North Carolina's property tax system, arguing that levy limits protect taxpayers from rapidly rising property valuations. The analysis suggests reforms should preserve the property tax base while addressing recent pressures on homeowners.
ND Primary Residence Credit Application Deadline
The North Dakota Office of State Tax Commissioner is reminding eligible homeowners to apply for the Primary Residence Credit (PRC) by the April 1, 2026 deadline. This credit, established by House Bill 1158 and expanded by House Bill 1176, can reduce property tax burdens by up to $1600 for qualifying residents.
MTD Income Tax Threshold Reduction to £20k from April 2028
HM Revenue & Customs has announced a reduction in the Making Tax Digital for Income Tax Self Assessment mandation threshold from £30,000 to £20,000, effective from April 2028. This change will extend digital record-keeping and quarterly submission requirements to a wider group of self-employed individuals and landlords.
HMRC and VOA Workforce Management Information February 2026
HM Revenue & Customs (HMRC) and the Valuation Office Agency (VOA) have published their workforce management information for February 2026. This notice provides transparency data on departmental staff numbers and payroll costs, continuing a monthly reporting cycle.
HMRC Senior Officials' Expenses, Hospitality, and Meetings Data
HM Revenue & Customs (HMRC) has published transparency data for senior officials' business expenses, hospitality, and meetings for the period of October to December 2025. This data includes information on senior responsible owners in the Government’s Major Projects Portfolio and their interactions with external individuals and organisations.
HMRC Business Appointment Rules Advice
HM Revenue & Customs (HMRC) has published advice regarding business appointment rules for former senior civil servants and special advisers. This guidance covers the period of October to December 2025 and details outside appointments or employment taken up by these individuals.