UK HMRC Publications & Guidance

HMRC Analysis of Intra-UK Taxpayer Migration 2010-2023

HM Revenue & Customs has published an analysis of intra-UK taxpayer migration trends between Scotland, Wales, and the rest of the UK from 2010 to 2023. The report details movements of individuals and their declared income over a 12-year period.

Making Tax Digital Industry and Region Data

HM Revenue & Customs has published new statistical data regarding the Making Tax Digital initiative for Income Tax. The data, released on March 17, 2026, provides breakdowns by industry sector and geographic region for the 2023-2024 tax year.

HMRC Guidance on Country-by-Country XML Reports for MNEs

HM Revenue & Customs has published guidance on how multinational enterprises (MNEs) can create and send country-by-country reports in XML format. The guidance outlines the requirements for report creation, submission, and correction, referencing OECD schemas and HMRC business rules.

HMRC Guidance: Register for Multinational Enterprise Country-by-Country Reporting

HM Revenue & Customs (HMRC) has published guidance on how multinational enterprises (MNEs) can register to submit their country-by-country reports. The guidance outlines the necessary information and the online registration process for entities required to report.

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.