Tax news in brief

Recovery of the winter fuel payment

HMRC has published guidance explaining how it will recover the winter fuel payment (or the pension age winter heating payment in Scotland) from wealthier pensioners. As explained in an earlier article, payments made in winter 2025/26 will be recovered in full by HMRC from pensioners with total income of more than £35,000. HMRC’s guidance includes a calculator that can be used to determine if the payment will be recovered and confirms the method of recovery:

• For taxpayers in self assessment, the payment should be included in the tax return for 2025/26. HMRC intends to pre-populate the return with the amount to be recovered where the return is filed online.
  
  
• For  taxpayers not in self assessment, HMRC will update the person’s pay as you earn (PAYE) tax code for 2026/27 to include the amount to be recovered.

Update to the customs declaration service

HMRC has informed ICAEW that the Get customs declaration data for imports and exports service is now available to use. The service is free and can be used to request reports based on data held in the customs declaration service. HMRC says that the reports may help with:

• checking that customs declarations are accurate;
• supporting audits or investigations;
• reviewing declarations submitted on the business' behalf; and
• monitoring import and export activity over time.

The service can be used by importers/exporters, declarants (eg, customs agents) and third parties (eg, an accountant). The service is in public beta having been in private beta between 28 August 2025 and 7 November 2025. HMRC says that fixes for issues identified during private beta have been scheduled for implementation.