Update on HMRC’s performance
HMRC has updated is performance data for the year from April 2025 to March 2026 to include data for February 2026. The figures suggest that HMRC is getting closer to meeting some of its key performance targets. However, concerns remain about some aspects of HMRC performance, including its handling of post, as explained in an earlier article.
Self Assessment: special cases
HMRC has published details of special cases and exclusions for online filing of the SA tax return for 2025/26 for individuals and for partnership returns. The documents for trusts will follow in May 2026.
Further information
Corporation tax late filing penalties
HMRC has advised that companies that file their tax returns late may receive penalty notices later than usual. This is because HMRC is updating its systems for the increases in penalty amounts, effective from 1 April 2026.
HMRC’s overlap relief service to close
HMRC has announced that its online service to obtain overlap relief figures will close on 31 May 2026. If overlap relief information is needed after that date, HMRC suggests that the taxpayer (or their agent) checks their records and considers using HMRC’s overlap relief calculator.
Contacting HMRC with trusts queries
HMRC has introduced a dedicated number for queries about trusts: 0300 322 9640. ICAEW’s guide on contacting HMRC has been updated to include the new number.
Further information
HMRC one-to-many campaign
HMRC is writing to businesses who engage “behind camera” workers to remind them of the need to ensure that the workers’ employment status is correct. The letter provides a summary of the rules supported by links to further guidance.
VAT road fuel scale charges
HMRC has published details of the VAT road fuel scale charges applying with effect from 1 May 2026.
Post clearance amendments on import declarations
HMRC has updated its guidance on amending or cancelling an import declaration. The updated guidance sets out the information that must be provided where a post clearance request is made to change the importer details. ICAEW understands that businesses with outstanding requests will be contacted by HMRC with an update on their case.
Tax Faculty
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