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Winter Fuel Payment Tax Equality Impact Assessment

HMRC published a screening Equality Impact Assessment for the Income Tax charge on Winter Fuel Payments. The assessment examines whether the policy may unlawfully discriminate against individuals with protected characteristics under equality legislation. This document supports policy decision-making processes and demonstrates that equality considerations have been factored into the government's approach.

NI Parental Bereavement Pay Equality Impact Assessment

HMRC published a screening equality impact assessment for Statutory Parental Bereavement Pay in Northern Ireland on 6 April 2026. The assessment examines potential differential impacts on protected characteristics under equality legislation, supporting the enhancement of parental leave and pay provisions including miscarriage and day-one rights to bereavement pay.

Administrative Changes to Creative Industry Tax Reliefs

HMRC has issued an Equality Impact Assessment for administrative changes to UK creative industry tax reliefs. The audio-visual reliefs (Film, High End Television, Animation, Children's TV, Video Games) transitioned to Expenditure Credits from 1 January 2024, while cultural reliefs (Theatre, Orchestra, Museums & Galleries) changed from European to UK eligible expenditure from 1 April 2024. A new mandatory online Creatives Form must accompany CT600/CT600P claims. Productions starting after April 2025 must use the new model; existing productions may continue under current rules until 31 March 2027.

Tax relief updates for creative and audio-visual sectors

HMRC announced administrative changes to all creative industries tax reliefs effective 1 April 2026. The updates include modifications to correct anomalies and prevent abuse within the relief framework. An Equality Impact Assessment was completed to ensure the changes do not discriminate against protected characteristic groups.

Electronic Tax Communications Consent Directions

HMRC issued new directions (SI 2003/282) on electronic communications consent procedures, revoking the previous directions from 8 March 2018. The directions specify that registered users of Self Assessment Online or Making Tax Digital for Income Tax services must provide or withdraw consent through HMRC Online Services. Other persons may provide consent in writing. The new directions take effect on 1 April 2026.

Directions on Electronic Communications for Tax Purposes

HMRC issued updated directions under the Income and Corporation Taxes (Electronic Communications) Regulations 2003, replacing the 2014 directions with revised procedures for secure mailbox delivery of tax information. The new directions take effect from 1 April 2026 and apply to registered users of Self Assessment Online and Making Tax Digital for Income Tax services.

HMRC Directions for Employees on Job Expenses Relief

HM Revenue & Customs (HMRC) has published directions for employees on how to notify the agency of deductible job expenses and claim Income Tax relief. These directions are issued under the Taxes Management Act 1970 and the Income Tax (Pay As You Earn) Regulations 2003.

VAT Import One Stop Shop Scheme: Screening Equality Impact Assessment

HM Revenue & Customs has published a Screening Equality Impact Assessment for the VAT Import One Stop Shop scheme for intermediaries. This assessment, published on March 12, 2026, details the consideration of equality impacts on groups with protected characteristics.

Consultation on Extending Uncertain Tax Treatment Regime

HM Revenue & Customs has launched a consultation proposing to extend the Uncertain Tax Treatment (UTT) regime. The proposal aims to capture more legal interpretation uncertainties across various taxes and apply to wealthy individuals and trusts with tax advantages over £5 million. The consultation closes on June 4, 2026.

HMRC Call for Evidence on Business Systems Integration

HM Revenue & Customs (HMRC) has opened a call for evidence to gather views on how business systems integration can simplify record-keeping for businesses. The consultation closes on June 4, 2026, and aims to identify practical steps for government and industry.

HMRC Directions on Electronic Communications for Tax

HM Revenue & Customs (HMRC) has published directions regarding the use of electronic communications for tax regulations, specifically for returns made via the Self Assessment Online service. These directions clarify the methods and requirements for submitting tax information electronically.

Company Tax Returns Consultation

HM Revenue & Customs has launched a consultation on modernising and standardising company tax returns. The consultation seeks feedback on proposed delivery timescales and enforcement mechanisms for prescribed content, format, and data tagging of Corporation Tax computations, as well as mandatory online filing of amendments. The consultation closes on June 2, 2026.

ISA Regulations Amended for Long Term Asset Funds and cETNs

HM Revenue & Customs has amended the Individual Savings Account Regulations 2026 to allow investments in Long Term Asset Funds and cryptoasset exchange traded notes (cETNs) within ISAs. These changes aim to extend investor choice while managing risks associated with digital finance.

Child Trust Funds: cETNs Banned from April 2026

HM Revenue & Customs has issued the Child Trust Funds (Amendment) Regulations 2026, which will ban cryptoasset exchange traded notes (cETNs) from being held in Child Trust Funds effective April 6, 2026. Existing holdings can remain in the account.

Tax Note: Power to Permit Regulations for 2024-2025 Tax Year

HM Revenue & Customs has updated the power to permit regulations for the 2024-2025 tax year. This measure allows new regulations made under the Finance Act 2024 to take effect retroactively and extends the expiration of the power to June 30, 2026. Regulations made will be subject to affirmative parliamentary procedure.

Finance Bill 2025-26 Report Stage Explanatory Notes

HM Revenue & Customs has published explanatory notes and tax information for government amendments to the Finance Bill 2025-26 at its report stage. These notes detail changes related to the abolition of the Lifetime Allowance and tax implications for certain pension interests and umbrella companies.

Fuel Duty Cut Extended to August 2026

HM Revenue & Customs has extended the temporary cut in fuel duty rates until the end of August 2026. Fuel duty rates will gradually return to March 2022 levels through phased increases starting September 1, 2026.

Advance Corporation Tax Reform

HM Revenue & Customs is reforming the Advance Corporation Tax (ACT) regime, repealing shadow ACT rules. This change allows unrelieved surplus ACT balances to be offset against Corporation Tax liabilities without restrictions, effective from April 1, 2026.

New £2.5 million allowance for property tax relief

New £2.5 million allowance for property tax relief

Technical Amendments to Residence-Based Tax Regime

HM Revenue & Customs has published technical amendments to the residence-based tax regime introduced in the Finance Act 2025. These amendments aim to ensure the regime operates as originally intended without altering the underlying policy. The changes affect Income Tax, Capital Gains Tax, and Inheritance Tax.

Minor Changes to Employer Provided Benefits Policy

HM Revenue & Customs has published minor changes to employer-provided benefits policy and administration. This notice confirms updates related to measure numbers B25-11-062 and B25-11-063.