11 September 2026
Chancellor delivers speech on growth
On 7 September 2026, Chancellor of the Exchequer John Healey MP delivered his Growth Speech, in which he set out his plan to drive growth across the UK. The government also published an accompanying press release. In his speech, Healey set out the government’s approach to growth, which includes partnerships with businesses to drive productivity and growth through more investment, innovation and jobs. The speech included a package of measures to tackle barriers to growth, including plans to reduce the number of government consultations. This is in line with the government’s new Simplification and Agency of Government approach, which seeks to reduce administrative burdens and encourage faster decision-making. There was little mention of tax policy in the speech, other than the reconfirmation of the government’s plans to set out a roadmap to fiscal devolution at the Budget.
HMRC guidance widens obligations for directors to report unpaid positions
HMRC have updated their Self-Assessment tax return guidance (SA150) and notes for employment pages (SA102 notes) concerning unpaid directorships. The revised SA150 guidance requires directors of almost any UK company, including dormant companies, to complete the SA102 pages, unless the position is an unpaid one for a registered charity or a community interest company. Previously, this was generally only required for directors receiving income. Detailed information, such as the company’s registration numbers and any shareholdings in the company are only required for directors of close companies.
OECD publishes annual report on tax policy reforms
The OECD has published the latest in its annual series of tax policy reports, Tax Policy Reforms 2026. The report describes tax reforms announced and enacted in 2025 across 92 OECD and Inclusive Framework jurisdictions, and highlights how policy objectives have become more diverse than in recent years, reflecting “significant differences in domestic conditions, fiscal space and policy priorities.” This year’s report highlights that corporate income tax (CIT) measures remained focused on investment and competitiveness, and that the average combined CIT rate remained broadly stable for the third consecutive year.
Scottish government publishes five-year programme
On 1 September 2026, the Scottish government published its Programme for Government 2026 to 2031, detailing its plans for the next five years. The document includes several tax-related matters, including setting private jet tax rates and advocating for a revised energy profits levy, as well as exploring ways to expand Revenue Scotland’s revenue functions.
Temporary VAT zero rate for domestic electricity – Statutory Instrument
Following the government’s announcement on 21 July 2026, The Value Added Tax (Supplies of Domestic Electricity) Order 2026, with an accompanying tax information and impact note, has now been made to introduce a zero rate for domestic supplies of electricity in Great Britain from 1 October 2026 to 31 March 2027; currently subject to the reduced rate of 5%. (The order does not apply to Northern Ireland.) The zero rate applies to supplies for ‘qualifying use’, which covers ‘domestic use’ (supplies to homes and certain residential settings and supplies below a de minimis threshold) and non-business use by a charity. The definition of ‘qualifying use’ is the same as for currently reduced rated supplies of electricity. HMRC have issued RCB 10 (2026): Temporary zero rate of VAT for domestic electricity in Great Britain to explain the application of the zero rate. The RCB includes how to deal with billing periods that span 1 October 2026, namely suppliers may determine VAT liability on the date of the energy’s consumption, with meter readings being HMRC’s recommended approach, although other methods may be used if they provide a fair and reasonable outcome. (Contact: Zoe Hawes)
RCB 8 (2026): VAT refunds for non-UK businesses in a VAT group
HMRC have published Revenue and Customs Brief 8 (2026) (RCB), on changes to how non-UK businesses that are members of a VAT group outside the UK claim refunds of UK VAT. A non-UK business is a business that is not UK VAT-registered, does not have a business establishment or a fixed establishment in the UK, and does not make supplies in the UK. Before 1 January 2021, EU-established businesses that were part of a non-UK VAT group could submit UK VAT refund claims in their own name, but non-EU-established businesses had to submit claims through their VAT group’s representative member. From 1 January 2021, all non-UK businesses that were members of a VAT group had to submit claims through the representative member. In some cases, such as where the representative member was UK VAT-registered, the non-UK business was not able to claim a VAT refund. HMRC’s policy has now changed, and non-UK businesses that are members of a VAT group must submit their own UK VAT refund claims, not via the representative member. As a transitional measure, HMRC will accept claims for VAT incurred in the 2025/2026 year (1 July 2025 to 30 June 2026), due by 31 December 2026, from either the business that incurred the VAT or the representative member. HMRC have also said that they will review refund claims for VAT incurred from 1 January 2021 that were rejected because the representative member did not submit the claim, provided the business asks HMRC to do so before 31 August 2027. The RCB includes details of how to ask HMRC to review a claim. VAT Notice 723A, Refunds of UK VAT for non-UK businesses, has been updated accordingly. This is also a timely reminder to submit claims for the 2025/2026 year by 31 December 2026. (Contact: Alistair Lord)
EMEA Dbriefs webcasts
The next EMEA Dbriefs webcast will take place on Tuesday 15 September 2026 at 12.00 BST/13.00 CEST. In HMRC Annual Report 2025/26, hosted by Paul Dennis, our panel will discuss key themes and priorities from HMRC’s Annual Report 2025/26. We will cover HMRC’s growing use of AI and data analytics to identify tax risks, as well as the implications of HMRC’s significant investment in compliance activity to support efforts to reduce the tax gap.
In a second EMEA Dbriefs webcast next week, UK tax update - September, our panel will discuss topical tax developments of relevance to UK businesses in relation to corporate taxes, employment taxes and indirect taxes. The webcast will take place on Thursday 17 September 2026 at 12.00 BST/13.00 CET.