HMRC have published their Employer Bulletin for August 2026. Key content includes information and deadline reminders for PAYE, Benefits In Kind, mandatory payrolling and Employment-Related Securities (ERS), as well as confirming the recent update to mileage payment rates and providing information for those employing short-term business visitors.
The two voluntary registration phases for HMRC Multi-Factor Authentication (MFA) have now passed. For agents that did not voluntarily register, HMRC will automatically enable MFA.
HMRC are seeking agents' views in a new survey exploring a proposed digital service that would allow agents to report information that may affect their clients' PAYE tax codes.
HMRC have published new advisory fuel rates for company car drivers that apply from 1 September 2026.
In Oakwood Great Oak Ltd v HMRC [2026] TC09979, the First Tier Tribunal (FTT) found that a dilapidated property, although historically used as a dwelling, had 'crossed the line' and was no longer suitable for residential use for Stamp Duty Land Tax (SDLT) purposes. The FTT allowed the taxpayer's appeal, agreeing that non-residential rates of SDLT applied.
In Alan Pontin & Ors v HMRC [2026] TC09985, the First Tier Tribunal (FTT) found that a residential development company that received only rental income was a trading company for Entrepreneurs’ Relief (ER) purposes. The FTT concluded that the company's non-trading activities were not substantial.
Hello,
This week saw the commencement of the second phase of mandatory tax adviser registration, with a three-month registration window now open for agents who have a Self Assessment or Corporation Tax account but do not have an Agent Services Account.
HMRC have now opened the second window for mandatory tax adviser registration. Advisers who have a Self Assessment or Corporation Tax account but do not have an Agent Services Account (ASA) are now eligible for registration.
In Tanglewood Care Services Ltd v HMRC [2026] TC09978, the First Tier Tribunal (FTT) found that work done by a care home in managing Covid-19 was not qualifying Research & Development (R&D) and the company's relief claim was not allowed.
Hello,
This week brings a run of interesting decisions from the tribunals, with an overdrawn director’s loan account, corporate residence, and the Disclosure of Tax Avoidance Scheme (DOTAS) rules being examined in our case summaries.
