HLAS

€3 fixed customs duty will apply Starting 1 July 2026, a fixed customs duty of €3 will be applied to small parcels valued at less than €150 exported to the EU. The rate will be applied to all goods exported to the EU by non-EU businesses that are registered in the EU’s Import One-Stop Shop (IOSS) for VAT purposes. Whether the rate will also be applied to goods sold by traders that are not registered in the IOSS remains under review. The new fixed customs duty is a temporary measure that will stay in place until a permanent solution to [...]

Passkeys may provide stronger protection than traditional 2SV The National Cyber Security Centre (NCSC) announced at CYBERUK 2026 in Glasgow that it will begin recommending the use of passkeys wherever a service supports them, and two-step verification (2SV) where it does not. A passkey is a way to sign in that does not use a password. Instead, your account is linked to a device you own, such as a phone or computer. When you log in, the service asks your device to confirm it is you, and you approve this by unlocking the device with a fingerprint, face scan or [...]

Farmers and other red diesel users to also benefit The government have announced some fuel duty and road tax changes which are designed to assist with the increased costs caused by the Middle East conflict. A 5p fuel duty cut has been in place since March 2022. The relief was due to end between September this year and March 2027. It has now been confirmed that the cut will be extended until the end of the year. Hauliers are being given a 12-month road tax holiday. The normal annual charge of £600 for a typical heavy lorry and £912 for [...]

ICO publishes final guidance The Information Commissioner's Office (ICO) has published final guidance on the new ‘charitable purposes soft opt-in’ provision introduced by the Data (Use and Access) Act 2025. The provision means that charities can send direct marketing by electronic mail, including emails, texts and direct messages on social media, to people who have expressed an interest in or offered to support to an organisation’s charitable purpose, without needing to obtain consent first, providing strict requirements have been met. The new guidance sets out how charities can use the provision and the safeguards they need to put in place. [...]

Originally proposed in last autumn’s Budget, HM Revenue & Customs (HMRC) have introduced a targeted advance assurance service for Research and Development (R&D) tax relief claims. The service, which is a pilot, aims to provide businesses with clarity on complex or high-risk areas before they make a claim. HMRC are now offering two types of advance assurance for R&D claims. The new service will run alongside the existing full claim advance assurance service. Full claim advance assurance has not been popular and only applies to companies that are claiming R&D tax relief for the first time. However, targeted advance assurance [...]

No extension to statutory due dates when they fall on weekends or bank holidays Incorrect advice provided by Artificial Intelligence (AI) and other websites is contributing to a growing trend of late VAT return filing and payment. HM Revenue & Customs (HMRC) are reminding VAT-registered businesses that there is no extension to the statutory due dates when they fall on weekends or bank holidays. HMRC’s systems do allow for VAT returns to be submitted at weekends or on bank holidays. However, if a business cannot do that, then the return must be submitted by the last working day before the [...]

How the new tax could work in practice The government has opened a consultation on the details for the High Value Council Tax Surcharge (HVCTS) that is expected to come into force in England from 1 April 2028. HVCTS will apply to owners of residential properties in England worth £2 million or more and is payable in addition to the existing Council Tax. It is estimated that the charge will affect less than 1% of properties. The consultation reveals the proposed details on how HVCTS will work in practice, showing how properties will be identified, valued and placed in a [...]

A recent survey commissioned by Acas has highlighted the growing impact mental health is having on sickness absence across UK workplaces. According to the research, almost one in three employers report that stress, anxiety, depression, or other mental health concerns are now among the reasons employees give for taking time off work. While minor illnesses such as coughs, colds, and flu remain the most common cause of absence, mental wellbeing is becoming an increasingly important issue for employers to address proactively. New Sick Pay Rules Came Into Effect in April 2026 Alongside growing awareness around employee wellbeing, changes introduced under [...]

The way businesses create and process invoices is set to change significantly over the next few years, as HM Revenue & Customs (HMRC) moves towards mandatory e-invoicing for VAT invoices from 2029. Although the rules are still being developed, businesses are being encouraged to start preparing early. What Is E-Invoicing? E-invoicing refers to invoices that are sent and received in a structured digital format that allows them to be processed automatically by accounting systems. Unlike traditional PDF invoices sent via email, true e-invoices are designed to integrate directly with bookkeeping and finance software, helping to streamline administration and reduce manual [...]

New consumer protection rules expected to take effect from spring 2027 are set to significantly change how subscription services are marketed, renewed, and cancelled in the UK. The changes are designed to tackle so-called “subscription traps” and make it easier for consumers to understand exactly what they are signing up for — and how to cancel if they choose to. For businesses operating subscription-based models, these updates could require important changes to customer journeys, renewal processes, and terms and conditions. What Will Change? Under the new rules, businesses offering subscriptions will need to provide: clearer and simpler pre-contract information, reminders [...]