UK HMRC Publications & Guidance

Employer Bulletin: April 2026 Payroll Tax Updates for Employers

HMRC published its April 2026 Employer Bulletin covering key payroll tax updates for UK employers. The bulletin addresses removal of tax relief for non-reimbursed homeworking expenses effective 6 April 2026, Statutory Sick Pay changes, reporting requirements for benefits in kind, and updates to the official rate of interest. The bulletin is part of HMRC's bi-annual guidance cycle providing employers and agents with regulatory updates.

HMRC Vaping Products Duty Stamps Guidance Manual

HMRC Vaping Products Duty Stamps Guidance Manual

Customs Valuation Method 1 - Transaction Value Guidance

HMRC has published guidance on Customs Valuation Method 1 (Transaction Value), the primary method importers must use when valuing goods for import to the UK. The guidance explains that customs value is based on the price actually paid or payable for goods when sold for import to the UK, adjusted in accordance with the Trade Customs and Excise Management Act (TCTA) and CIDEER Regulations. The guidance covers how to establish a valid sale for export, the definitions of transaction value, and examples of acceptable documentation.

Advance Valuation Rulings Guide for Importers

HMRC published guidance on Advance Valuation Rulings (AVRs), which are legally binding decisions on customs valuation methods for imported goods. AVRs are valid for three years and must be applied for before import. Importers must submit complete documentation including transaction details, proposed valuation method, supporting evidence, and confirmation goods are not under legal challenge. HMRC will issue rulings within 90 days of application acceptance.

VCT Statistics 2026: Funds Raised, Investors 2024-2025

HMRC announces release of Venture Capital Trusts Statistics for 2026, covering funds raised and investor numbers for the 2024-2025 tax year. The statistics are scheduled for publication on 21 May 2026 at 9:30am. No compliance obligations are created by this announcement.

Enterprise Investment Scheme and Seed Enterprise Investment Scheme: May 2026 Statistics Announcement

HMRC has announced the release of accredited official statistics on the Enterprise Investment Scheme (EIS) and Seed Enterprise Investment Scheme (SEIS) covering investment data up to the 2024-2025 period. The statistics will be published on 21 May 2026 at 9:30am. The data will cover the number of companies and investors under these venture capital schemes along with investment amounts.

Submit Evidence for Child Benefit via Online Form

HMRC has published guidance for Child Benefit applicants on how to submit requested evidence via an online form. Applicants who receive a letter requesting evidence must submit it within 14 days of receiving the letter. If evidence is not provided within this timeframe, HMRC will make a decision based on existing information. Applicants will receive a response letter within 15 working days confirming eligibility.

Ready, Steady, File! HMRC Newsletter Edition 4

HMRC has published the fourth and final edition of its 'Ready, Steady, File!' newsletter for participants of the Making Tax Digital for Income Tax 2025 testing programme. The newsletter provides updates on latest news, resources, and milestones in the beta testing journey. This edition marks the conclusion of the testing programme newsletter series.

Economic Crime Levy Insolvency Guidance for Practitioners

HMRC published guidance for insolvency practitioners on procedures when an entity liable for the Economic Crime Levy becomes insolvent. The guidance directs practitioners to follow specific reporting procedures to HMRC and provides a link to detailed instructions on GOV.UK. This affects insolvency practitioners handling cases involving entities registered for the Economic Crime Levy.

Cancel Economic Crime Levy Registration After Insolvency

HMRC published guidance enabling insolvency practitioners to cancel Economic Crime Levy registrations for entities that have become insolvent. The guidance applies to trustees in bankruptcy, liquidators, and administrators. The online process requires specific entity details, and HMRC states it will process forms within 28 working days.