UK HMRC Publications & Guidance

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.

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 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.

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.

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.

UK Offices for Community and Common Transit Procedures

HM Revenue & Customs has updated the list of UK offices for Community and Common Transit procedures. The latest update on March 13, 2026, includes new data fields, removes non-live ports, and provides updated contact details for traders and customs officers.

HMRC List of Recognised Payroll Software

HM Revenue & Customs (HMRC) has published a list of payroll software recognised for PAYE reporting. The guidance includes both free and paid-for options, with specific recommendations for businesses with fewer than 10 employees.

Construction Industry Scheme Administration Improvements

HM Revenue & Customs is simplifying the Construction Industry Scheme (CIS) administration, effective April 6, 2026. Key changes include exempting payments to local authorities and requiring nil returns when no subcontractors are paid.

UK VAT Number Service Availability and Issues Update

HM Revenue & Customs has updated guidance on the availability of the Check a UK VAT number online service. The latest update from March 13, 2026, confirms potential service disruptions for new VAT registrations between March 16-20, 2026.