HMRC has introduced a mandatory online registration portal for tax advisers who interact with HMRC on behalf of clients. The portal becomes operational from 18 May 2026 and must be fully functional by 31 March 2027. Advisers have three months from the opening of the registration window to apply for an Agent Services Account (ASA).
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Law360 · about 2 hours ago
A London tribunal ruled that Barclays' British branch was skeletal and did not constitute a fixed establishment for VAT grouping purposes, resulting in the loss of Barclays' appeal. The decision clarifies the application of UK fixed establishment rules for foreign entities.
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HM Revenue & Customs has introduced a temporary reduced VAT rate of 5% for qualifying children's meals, tickets and family attractions. The rate applies from 25 June 2026 until 1 September 2026. After that, the standard rate will resume.
Scottish Financial News · about 17 hours ago
HMRC has removed VAT on eligible goods donated by VAT‑registered businesses to registered charities, effective 8 June 2026. The relief includes a monetary cap per item and prohibits charities from reclaiming VAT on donated goods. Businesses should keep detailed records of donated items.
Cumbria Crack · 1 day ago
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Bournemouth Echo · 2 days ago
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HMRC has updated Notice 742A to clarify the treatment of opted land and buildings, including the requirement to account for output tax on assets remaining on hand at the point of VAT registration cancellation and the removal of a temporary change to the notification time limit. The notice also outlines whether optors need HMRC permission before exercising the option and how to notify HMRC of the decision.
Key Takeaways
The registration portal opens on 18 May 2026.
The system must be fully operational by 31 March 2027.
Advisers have three months from the start of the registration window to apply for an ASA.
Primary source
Read the full article at 1stopVATThis summary was published on VATfaqs.com on 9 June 2026. It relates to VAT developments in United Kingdom. The original source is 1stopVAT.
