HMRC Announcements SMO & CO Kent

hmrc announcements

Transparency data: Sixth Trade Specialised Committee on Customs Cooperation and Rules of Origin agenda
on 06/11/2026 at 2:30 pm
Agenda for the sixth meeting of the UK-EU Trade Specialised Committee on Customs Cooperation and Rules of Origin under the Trade and Cooperation Agreement.
Guidance: NCTS: software developers
on 06/11/2026 at 2:28 pm
List of companies who advised the New Computerised Transit System (NCTS) project team of their plans to develop commercial software solutions for NCTS.
Guidance: Rates and allowances: HMRC interest rates for late and early payments
on 06/11/2026 at 2:22 pm
Find the interest rates that apply on late or early payments across all tax regimes.
Exporting controlled goods from Great Britain during HMRC system issues
on 06/11/2026 at 2:13 pm
Find out which controlled goods follow the normal export declaration rules if HMRC apply continuity plans due to system issues.
Stamp Taxes on Shares Manual
on 06/11/2026 at 1:39 pm
Guidance on Stamp Taxes on Shares and other Securities – Stamp Duty and Stamp Duty Reserve Tax (SDRT)
HMRC interest rates update
on 06/11/2026 at 1:22 pm
HMRC interest rates for late payments will be revised following the Bank of England interest rate increase to 4.00%.
Guidance: Rates and allowances: Inheritance Tax thresholds and interest rates
on 06/11/2026 at 12:39 pm
Find the Inheritance Tax thresholds (or nil rate bands) from 1914, and see changes to Inheritance Tax interest rates from October 1988.
Electric vehicle charging point sites — practice notes
on 06/11/2026 at 12:12 pm
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
Rating Manual section 5a: valuation of all property classes
on 06/11/2026 at 12:12 pm
Guidance for Valuation Officers.
Electric vehicle charging point sites
on 06/11/2026 at 12:12 pm
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
Guidance: External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service
on 06/11/2026 at 11:25 am
Find the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for an external temporary storage facility […]
Policy paper: Prohibition of promotion of certain tax avoidance arrangements
on 06/11/2026 at 10:49 am
HMRC guidance on sections 159 to 165 of the Finance Act 2026 to introduce new rules that prohibit the promotion of certain tax avoidance arrangements (POP).
Corporate report: HMRC’s engagement forums
on 06/11/2026 at 10:47 am
Forums that facilitate HMRC’s engagement with stakeholders.
HMRC email updates, videos and webinars for VAT
on 06/11/2026 at 10:28 am
Learn more about VAT including accounting schemes, VAT Returns and keeping records.
Policy paper: Income Tax treatment of image rights payments connected to employment
on 06/11/2026 at 10:00 am
This tax information and impact note is about the tax treatment of image rights payments connected to an employment.
COTAX Manual
on 06/11/2026 at 9:44 am
All aspects of company taxation including appeals, enquiries, payments and penalties
Guidance: Simplified Process for Internal Market Movements (SPIMM): Category of goods guidance
on 06/11/2026 at 9:41 am
Find out details about the different types of Category 1, Category 2 and Standard goods.
Form: Submit an EMCS fallback change of destination (FCoD) by email
on 06/11/2026 at 9:22 am
Use the FCoD form for duty paid or duty suspended goods when the destination needs to be changed under the fallback procedures in Excise Notices 197 and 204b.
Guidance: Corporation Tax: assessments (CT220 Notes)
on 06/11/2026 at 8:59 am
Why assessments are issued and what to do if you receive one.
Banking Manual
on 06/11/2026 at 8:27 am
Guidance on bank specific taxes and issues

Client Testimonials

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SIMPLE THE BEST We have been with SMO and Co Chartered Certified Accountants since we founded our business 12 years. ago. SMO and Co Chartered Certified Accountants are very knowledgeable and always rise to the challenge. Their knowledge with regards to the current and upcoming changes in legislation is spot on.

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Rogols Solicitors