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Sole traders and landlords with annual income above £30,000 are urged by HMRC to start preparing for Making Tax Digital, ensuring their record‑keeping and digital submission systems are ready ahead of forthcoming requirements.
HMRC urges customers to begin their Self Assessment tax returns well before the 31 January deadline to reduce stress, avoid last-minute problems and meet filing obligations on time.
A new Vaping Products Duty came into force on 1 October 2026, introducing a specific tax regime for vaping products; the announcement signals changes to how the sector will be taxed though details of rates and scope are in the implementing legislation.