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ARTICLE · 15 OCTOBER 2026

Tax Bites - October 2026

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RPC's Tax Bites delivers monthly updates on critical UK tax developments, including HMRC guidance changes, tribunal decisions on employment status and film partnerships, and evolving compliance requirements. This edition examines landmark cases that clarify the boundaries between employment and self-employment, explores when film production expenditure qualifies for tax relief, and analyzes HMRC's approach to payment reallocation and penalties.

United KingdomTax
Adam Craggs
Adam Craggs
Daniel Williams
Daniel Williams

Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.

News

HMRC publishes Guidance on identifying abusive tax arrangements

HMRC has published Guidance on how the General Anti-Abuse Rule (GAAR) Advisory Panel's opinion on Disguised Remuneration arrangements using dual payments can be used to determine when arrangements may be considered abusive tax arrangements.

Read the Guidance on identifying abusive tax arrangements.

HMRC updates its CIS Guidance

HMRC has updated its Guidance on claiming a refund of Construction Industry Scheme (CIS) deductions.

HMRC has added information to its Guidance regarding how CIS refunds work, when companies can claim them, when evidence should be uploaded with a claim, how to use CIS deductions to pay another tax, and what happens after a claim is submitted.

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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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