News

Latest HMRC News

• Capital Gains Manual

  HMRC is reviewing the CG Manual to ensure it provides HMRC’s interpretation of relevant legislation where there is more than one reasonable view of how rules work.Where material in the CG Manual isn’t providing an interpretation, that material is being removed. Where appropriate, material will be reproduced elsewhere and linked from the CG Manual.

• Guidance: Customs civil penalties

  Find out about the law and regulations for customs civil penalties.

• Tell HMRC an entity liable for the Economic Crime Levy has become insolvent

  Cancel an organisation or individual's registration for the Economic Crime Levy and send any final returns to HMRC, if they've become insolvent.

• Find your Local Housing Allowance rates

  How to find the Local Housing Allowance (LHA) rates for your local area.

• Guidance: Approved offshore reporting funds

  Find a list of offshore funds that have applied for and been approved as reporting funds.

• Research: Local reference rents, listed by BRMA and property size (October 2026)

  Local reference rent (LRR) levels by number of rooms and broad rental market areas (BRMA) for residential properties in England in October 2026.

• Guidance: VAT online: service availability and issues

  Check the availability and any issues affecting the VAT online service.

• Guidance: Making Tax Digital for Income Tax: service availability and issues

  Check the availability and any issues affecting the Making Tax Digital for Income Tax service.

• Statutory guidance: Reference documents for The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020

  Find the documents for details of the conditions in which a 'good' may be eligible for a relief from the standard tariff rate.

• Statutory guidance: Reference document for authorised use: eligible goods and authorised uses

  List of eligible goods and their authorised uses.