Plastic Packaging Tax: Only Post-Consumer Counts in 2027
From 1 April 2027 only post-consumer plastic counts towards the 30% recycled content test. What UK manufacturers and importers should check now.
News + commentary
Takes on regulatory changes that actually matter for practitioners. What the Budget/Statement actually does to your clients, what ICAEW/ACCA updates mean in practice, not in press releases.
News + commentary
Your Accountant's HMRC Login Changes by 15 October 2026
HMRC switches multi-factor authentication on for every tax agent account by 15 October 2026, with no advance warning. What changes, and what does not.
EU's €2 Parcel Fee: What UK Sellers Must Do by November
The EU's €2 handling fee lands on 1 November, stacked on the €3 duty already in force. What UK businesses shipping to EU customers need to change.
Globally Mobile Staff Can Be Excluded From Payrolling
HMRC will let employers keep globally mobile employees off mandatory payrolling from April 2027. The opt-out service opens in November 2026.
Trader Support Service: Pre-Enrol Before 20 October 2026
HMRC switches the Trader Support Service to a new platform on 20 October 2026. If you move goods from GB to Northern Ireland, you must pre-enrol first.
HMRC's CIS Letters: 45 Days to Check Your Deduction Rates
HMRC is writing to CIS contractors who applied the wrong deduction rate in 2025-26. You get 45 days to check your records before a compliance check starts.
Missed Your ERS Return? A £300 Penalty Hits on 6 October
HMRC is issuing £100 late filing penalties for 2025-26 employment related securities returns. A further £300 lands on 6 October 2026. What to do now.
Overseas VAT Group Members Can Now Reclaim UK VAT Directly
HMRC's Brief 8 (2026) changes how non-UK VAT group members reclaim UK VAT from 1 July 2026. Rejected claims can be reopened, but only until 31 August 2027.
Directors' Reports Scrapped: What UK Companies Must Do
The directors' report is being removed for around 440,000 UK companies, and medium-sized firms may lose the strategic report too. What changes, and when.