{ "name": "UK online seller compliance dates and GOV.UK guidance changes", "source": "GOV.UK Content API", "licence": "Contains public sector information licensed under the Open Government Licence v3.0", "checked_on": "2026-10-05", "generated_at": "2026-10-05T14:35:29+00:00", "pages_watched": 32, "pages_read": 32, "key_dates": [ { "id": "epr-large-h1-2026", "date": "2026-10-01", "date_label": "1 October 2026", "topic": "Packaging (EPR)", "kind": "deadline", "what": "Large producers report packaging data for January to June 2026", "who": "Large producers under EPR for packaging", "quote": "The next deadline for large producers to report packaging data is 1 October 2026.", "path": "/guidance/packaging-data-check-reporting-periods-and-submission-deadlines", "url": "https://www.gov.uk/guidance/packaging-data-check-reporting-periods-and-submission-deadlines", "page_title": "Deadlines for registration and packaging data reporting", "page_updated": "2026-08-19", "state": "confirmed", "confirmed_on": "2026-10-05" }, { "id": "epr-large-h2-2026", "date": "2027-04-01", "date_label": "1 April 2027", "topic": "Packaging (EPR)", "kind": "deadline", "what": "Large producers report packaging data for July to December 2026", "who": "Large producers under EPR for packaging", "quote": "1 July to 31 December 2026 1 April 2027", "quote_display": "Time period: 1 July to 31 December 2026. Deadline for reporting: 1 April 2027. (From the table “Large producers: when to report packaging data”.)", "path": "/guidance/packaging-data-check-reporting-periods-and-submission-deadlines", "url": "https://www.gov.uk/guidance/packaging-data-check-reporting-periods-and-submission-deadlines", "page_title": "Deadlines for registration and packaging data reporting", "page_updated": "2026-08-19", "state": "confirmed", "confirmed_on": "2026-10-05" }, { "id": "epr-small-2026", "date": "2027-04-01", "date_label": "1 April 2027", "topic": "Packaging (EPR)", "kind": "deadline", "what": "Small producers report packaging data for 2026", "who": "Small producers under EPR for packaging", "quote": "The next deadline for small producers to report packaging data is 1 April 2027.", "path": "/guidance/packaging-data-check-reporting-periods-and-submission-deadlines", "url": "https://www.gov.uk/guidance/packaging-data-check-reporting-periods-and-submission-deadlines", "page_title": "Deadlines for registration and packaging data reporting", "page_updated": "2026-08-19", "state": "confirmed", "confirmed_on": "2026-10-05" }, { "id": "epr-resubmit-2025", "date": "2026-09-01", "date_label": "1 September 2026", "topic": "Packaging (EPR)", "kind": "deadline", "what": "Resubmission deadline for 2025 packaging data", "who": "Producers resubmitting 2025 packaging data", "quote": "The new resubmission deadline for 2025 packaging data is 1 September 2026", "path": "/guidance/packaging-data-check-reporting-periods-and-submission-deadlines", "url": "https://www.gov.uk/guidance/packaging-data-check-reporting-periods-and-submission-deadlines", "page_title": "Deadlines for registration and packaging data reporting", "page_updated": "2026-08-19", "state": "confirmed", "confirmed_on": "2026-10-05" }, { "id": "epr-prn-2026", "date": "2027-01-31", "date_label": "31 January 2027", "topic": "Packaging (EPR)", "kind": "deadline", "what": "Last day to acquire PRNs or PERNs for 2026 recycling obligations", "who": "Large organisations under EPR for packaging", "quote": "the deadline for acquiring PRNs or PERNs for recycling obligations relating to the 2026 year will be 31 January 2027.", "path": "/guidance/extended-producer-responsibility-for-packaging-recycling-obligations-and-waste-disposal-fees", "url": "https://www.gov.uk/guidance/extended-producer-responsibility-for-packaging-recycling-obligations-and-waste-disposal-fees", "page_title": "Extended producer responsibility for packaging: recycling obligations and waste disposal fees", "page_updated": "2026-04-07", "state": "confirmed", "confirmed_on": "2026-10-05" }, { "id": "epr-waste-fees", "date": "2025-10-01", "date_label": "October 2025", "topic": "Packaging (EPR)", "kind": "start", "what": "Waste disposal fees payable, on top of recycling obligations", "who": "Large organisations under EPR for packaging", "quote": "Since October 2025, you also need to pay waste disposal costs.", "path": "/guidance/extended-producer-responsibility-for-packaging-recycling-obligations-and-waste-disposal-fees", "url": "https://www.gov.uk/guidance/extended-producer-responsibility-for-packaging-recycling-obligations-and-waste-disposal-fees", "page_title": "Extended producer responsibility for packaging: recycling obligations and waste disposal fees", "page_updated": "2026-04-07", "state": "confirmed", "confirmed_on": "2026-10-05" }, { "id": "epr-small-def", "date": null, "date_label": "Threshold", "topic": "Packaging (EPR)", "kind": "threshold", "what": "Who counts as a small producer (first of two tests)", "who": "Organisations that supply packaging", "quote": "has an annual turnover of more than £1 million and up to £2 million and supplies more than 25 tonnes of packaging in the UK", "path": "/guidance/epr-for-packaging-what-you-must-do-as-a-small-producer", "url": "https://www.gov.uk/guidance/epr-for-packaging-what-you-must-do-as-a-small-producer", "page_title": "EPR for packaging: what you must do as a ‘small producer’", "page_updated": "2026-02-19", "state": "confirmed", "confirmed_on": "2026-10-05" }, { "id": "epr-small-fee", "date": null, "date_label": "Fee", "topic": "Packaging (EPR)", "kind": "fee", "what": "Small producer registration fee, registering directly", "who": "Small producers under EPR for packaging", "quote": "The registration fee is £1,216", "path": "/guidance/epr-for-packaging-what-you-must-do-as-a-small-producer", "url": "https://www.gov.uk/guidance/epr-for-packaging-what-you-must-do-as-a-small-producer", "page_title": "EPR for packaging: what you must do as a ‘small producer’", "page_updated": "2026-02-19", "state": "confirmed", "confirmed_on": "2026-10-05" }, { "id": "epr-small-fee-cs", "date": null, "date_label": "Fee", "topic": "Packaging (EPR)", "kind": "fee", "what": "Small producer registration fee through a compliance scheme", "who": "Small producers under EPR for packaging", "quote": "The fee is £631 if you use a compliance scheme", "path": "/guidance/epr-for-packaging-what-you-must-do-as-a-small-producer", "url": "https://www.gov.uk/guidance/epr-for-packaging-what-you-must-do-as-a-small-producer", "page_title": "EPR for packaging: what you must do as a ‘small producer’", "page_updated": "2026-02-19", "state": "confirmed", "confirmed_on": "2026-10-05" }, { "id": "ppt-rate-2026", "date": "2026-04-01", "date_label": "1 April 2026", "topic": "Plastic Packaging Tax", "kind": "rate", "what": "Plastic Packaging Tax rate from April 2026", "who": "Businesses liable for Plastic Packaging Tax", "quote": "£228.82 per tonne from 1 April 2026", "path": "/guidance/check-if-you-need-to-register-for-plastic-packaging-tax", "url": "https://www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax", "page_title": "Plastic Packaging Tax: steps to take", "page_updated": "2026-02-12", "state": "confirmed", "confirmed_on": "2026-10-05" }, { "id": "drs-2027", "date": "2027-10-01", "date_label": "1 October 2027", "topic": "Deposit Return Scheme", "kind": "start", "what": "Deposit Return Scheme for single-use drink containers starts", "who": "Drinks producers and retailers", "quote": "From 1 October 2027, customers will pay a refundable deposit for certain single-use drink containers under the new Deposit Return Scheme", "path": "/guidance/deposit-return-scheme-drinks-producer-and-retailer-responsibilities", "url": "https://www.gov.uk/guidance/deposit-return-scheme-drinks-producer-and-retailer-responsibilities", "page_title": "Deposit Return Scheme: drinks producer and retailer responsibilities", "page_updated": "2025-01-30", "state": "confirmed", "confirmed_on": "2026-10-05" }, { "id": "weee-dts", "date": null, "date_label": "Threshold", "topic": "Electricals (WEEE)", "kind": "threshold", "what": "Who can join the Distributor Takeback Scheme instead of offering in-store take-back", "who": "Sellers of electrical and electronic equipment", "quote": "If your business sells less than £100,000 of EEE per year or is solely an online EEE retailer, or both, you can join the Distributor Takeback Scheme (DTS).", "path": "/guidance/regulations-waste-electrical-and-electronic-equipment", "url": "https://www.gov.uk/guidance/regulations-waste-electrical-and-electronic-equipment", "page_title": "Regulations: Waste Electrical and Electronic Equipment (WEEE)", "page_updated": "2025-08-12", "state": "confirmed", "confirmed_on": "2026-10-05" }, { "id": "gpsr-ni", "date": "2024-12-13", "date_label": "13 December 2024", "topic": "Product safety", "kind": "start", "what": "EU General Product Safety Regulation replaced the 2005 rules in Northern Ireland", "who": "Anyone selling consumer products into Northern Ireland", "quote": "Regulation (EU) 2023/988 on General Product Safety superseded the General Product Safety Regulations 2005 in NI on 13 December 2024.", "path": "/government/publications/general-product-safety-regulations-northern-ireland", "url": "https://www.gov.uk/government/publications/general-product-safety-regulations-northern-ireland", "page_title": "General product safety regulations: Northern Ireland", "page_updated": "2025-11-04", "state": "confirmed", "confirmed_on": "2026-10-05" }, { "id": "pld-ni-2026", "date": "2026-12-09", "date_label": "9 December 2026", "topic": "Product safety", "kind": "start", "what": "New EU Product Liability Directive applies to products placed on the Northern Ireland market after this date", "who": "Anyone selling products into Northern Ireland", "quote": "In Northern Ireland, the Directive will apply to relevant products placed on the market or put into service in Northern Ireland after 9 December 2026.", "path": "/guidance/product-safety-advice-for-businesses", "url": "https://www.gov.uk/guidance/product-safety-advice-for-businesses", "page_title": "Product safety advice for businesses", "page_updated": "2026-07-21", "state": "confirmed", "confirmed_on": "2026-10-05" }, { "id": "ukca-label-2027", "date": "2027-12-31", "date_label": "31 December 2027", "topic": "Product marking", "kind": "deadline", "what": "UKCA marking may go on a label or accompanying document (instead of the product) until this date", "who": "Manufacturers and importers using the UKCA marking", "quote": "enables the UKCA marking to be placed on a label affixed to the product, or on a document accompanying the product, until 11pm on 31 December 2027.", "path": "/guidance/placing-ukca-or-ce-marked-products-on-the-market-in-great-britain", "url": "https://www.gov.uk/guidance/placing-ukca-or-ce-marked-products-on-the-market-in-great-britain", "page_title": "Placing UKCA or CE marked products on the market in Great Britain", "page_updated": "2026-08-21", "state": "confirmed", "confirmed_on": "2026-10-05" }, { "id": "vat-threshold", "date": null, "date_label": "Threshold", "topic": "VAT", "kind": "threshold", "what": "VAT registration threshold (rolling 12 months)", "who": "UK businesses", "quote": "your total taxable turnover for the last 12 months goes over £90,000 (the VAT threshold)", "path": "/register-for-vat", "url": "https://www.gov.uk/register-for-vat", "page_title": "Register for VAT", "page_updated": "2024-10-10", "state": "confirmed", "confirmed_on": "2026-10-05" }, { "id": "dpr-start", "date": "2024-01-01", "date_label": "1 January 2024", "topic": "Platform reporting", "kind": "start", "what": "Digital platform reporting rules started", "who": "Anyone selling goods or services through a digital platform", "quote": "New rules started in the UK from 1 January 2024 which mean if you sell on digital platforms, the platform operator may need to", "path": "/guidance/selling-goods-or-services-on-a-digital-platform", "url": "https://www.gov.uk/guidance/selling-goods-or-services-on-a-digital-platform", "page_title": "Selling goods or services on a digital platform", "page_updated": "2025-09-22", "state": "confirmed", "confirmed_on": "2026-10-05" }, { "id": "dpr-annual", "date": null, "date_label": "31 January, every year", "recurring": "yearly", "topic": "Platform reporting", "kind": "deadline", "what": "Platforms report the previous calendar year's sellers and income to HMRC", "who": "Sellers on digital platforms, including online marketplaces", "quote": "information collected about you between 1 January 2024 to 31 December 2024 will be reported to HMRC by 31 January 2025.", "path": "/guidance/selling-goods-or-services-on-a-digital-platform", "url": "https://www.gov.uk/guidance/selling-goods-or-services-on-a-digital-platform", "page_title": "Selling goods or services on a digital platform", "page_updated": "2025-09-22", "state": "confirmed", "confirmed_on": "2026-10-05" }, { "id": "dpr-threshold-sales", "date": null, "date_label": "Threshold", "topic": "Platform reporting", "kind": "threshold", "what": "Limit 1 of 2 for not being reported (number of sales)", "who": "Sellers on digital platforms", "quote": "make fewer than 30 sales of goods in a calendar year", "path": "/guidance/selling-goods-or-services-on-a-digital-platform", "url": "https://www.gov.uk/guidance/selling-goods-or-services-on-a-digital-platform", "page_title": "Selling goods or services on a digital platform", "page_updated": "2025-09-22", "state": "confirmed", "confirmed_on": "2026-10-05" }, { "id": "dpr-threshold-value", "date": null, "date_label": "Threshold", "topic": "Platform reporting", "kind": "threshold", "what": "Limit 2 of 2 for not being reported (money received)", "who": "Sellers on digital platforms", "quote": "receive less than 2,000 euros (about £1,700) for those sales", "path": "/guidance/selling-goods-or-services-on-a-digital-platform", "url": "https://www.gov.uk/guidance/selling-goods-or-services-on-a-digital-platform", "page_title": "Selling goods or services on a digital platform", "page_updated": "2025-09-22", "state": "confirmed", "confirmed_on": "2026-10-05" }, { "id": "trading-allowance", "date": null, "date_label": "Threshold", "topic": "Income Tax", "kind": "threshold", "what": "Trading allowance (income above it must be reported to HMRC)", "who": "Individuals selling online", "quote": "more than the £1,000 trading allowance for the tax year (6 April to 5 April)", "path": "/guidance/check-if-you-need-to-tell-hmrc-about-your-income-from-online-platforms", "url": "https://www.gov.uk/guidance/check-if-you-need-to-tell-hmrc-about-your-income-from-online-platforms", "page_title": "Check if you need to tell HMRC about your income from online platforms", "page_updated": "2025-02-13", "state": "confirmed", "confirmed_on": "2026-10-05" }, { "id": "mtd-2026", "date": "2026-04-06", "date_label": "6 April 2026", "topic": "Making Tax Digital", "kind": "start", "what": "Making Tax Digital for Income Tax starts for qualifying income over £50,000", "who": "Sole traders and landlords", "quote": "You need to use Making Tax Digital for Income Tax from 6 April 2026 if your total annual income from self-employment and property is over £50,000.", "path": "/guidance/sign-up-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax", "page_title": "Sign up for Making Tax Digital for Income Tax", "page_updated": "2026-08-24", "state": "confirmed", "confirmed_on": "2026-10-05" }, { "id": "mtd-autosignup", "date": "2026-09-01", "date_label": "From September 2026", "topic": "Making Tax Digital", "kind": "start", "what": "HMRC starts signing up people who must use Making Tax Digital and have not signed up", "who": "Sole traders and landlords", "quote": "From September 2026, HMRC will start to sign up anyone who needs to use Making Tax Digital for Income Tax for the 2026 to 2027 tax year and has not signed themselves up.", "path": "/guidance/sign-up-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax", "page_title": "Sign up for Making Tax Digital for Income Tax", "page_updated": "2026-08-24", "state": "confirmed", "confirmed_on": "2026-10-05" }, { "id": "mtd-penalty-year1", "date": null, "date_label": "Tax year 2026 to 2027", "topic": "Making Tax Digital", "kind": "rule", "what": "No penalty points for late quarterly updates in the first year", "who": "Those required to use Making Tax Digital from 6 April 2026", "quote": "HMRC will not apply penalty points for late quarterly updates for the first tax year (2026 to 2027).", "path": "/guidance/sign-up-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax", "page_title": "Sign up for Making Tax Digital for Income Tax", "page_updated": "2026-08-24", "state": "confirmed", "confirmed_on": "2026-10-05" }, { "id": "mtd-2027", "date": "2027-04-06", "date_label": "6 April 2027", "topic": "Making Tax Digital", "kind": "start", "what": "Making Tax Digital for Income Tax extends to qualifying income over £30,000", "who": "Sole traders and landlords", "quote": "£30,000 for the 2025 to 2026 tax year, you will need to use it from 6 April 2027", "path": "/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "page_title": "Find out if and when you need to use Making Tax Digital for Income Tax", "page_updated": "2026-03-26", "state": "confirmed", "confirmed_on": "2026-10-05" }, { "id": "mtd-2028", "date": "2028-04-06", "date_label": "6 April 2028", "topic": "Making Tax Digital", "kind": "start", "what": "Making Tax Digital for Income Tax extends to qualifying income over £20,000", "who": "Sole traders and landlords", "quote": "£20,000 for the 2026 to 2027 tax year, you will need to use it from 6 April 2028", "path": "/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "page_title": "Find out if and when you need to use Making Tax Digital for Income Tax", "page_updated": "2026-03-26", "state": "confirmed", "confirmed_on": "2026-10-05" }, { "id": "sa-register", "date": null, "date_label": "5 October, every year", "recurring": "yearly", "topic": "Self Assessment", "kind": "deadline", "what": "Tell HMRC you need to file a tax return for the previous tax year", "who": "Newly self-employed sellers and others new to Self Assessment", "quote": "You must tell HMRC by 5 October if you need to complete a tax return for the previous year", "path": "/self-assessment-tax-returns", "url": "https://www.gov.uk/self-assessment-tax-returns", "page_title": "Self Assessment tax returns", "page_updated": "2024-11-05", "state": "confirmed", "confirmed_on": "2026-10-05" }, { "id": "sa-paper-2026", "date": "2026-10-31", "date_label": "31 October 2026", "topic": "Self Assessment", "kind": "deadline", "what": "Paper tax returns for 2025 to 2026 must reach HMRC", "who": "Anyone filing Self Assessment on paper", "quote": "HMRC must receive your paper tax return by 11:59pm on 31 October 2026", "path": "/self-assessment-tax-returns", "url": "https://www.gov.uk/self-assessment-tax-returns", "page_title": "Self Assessment tax returns", "page_updated": "2024-11-05", "state": "confirmed", "confirmed_on": "2026-10-05" }, { "id": "sa-pay", "date": null, "date_label": "31 January, every year", "recurring": "yearly", "topic": "Self Assessment", "kind": "deadline", "what": "Pay your Self Assessment bill", "who": "Anyone in Self Assessment", "quote": "Pay your Self Assessment bill by 31 January.", "path": "/self-assessment-tax-returns", "url": "https://www.gov.uk/self-assessment-tax-returns", "page_title": "Self Assessment tax returns", "page_updated": "2024-11-05", "state": "confirmed", "confirmed_on": "2026-10-05" } ], "changes": [ { "date": "2026-09-11", "note": "The information about what you should do if all your self-employment and property income ceased before 6 April 2026 has been updated.", "page_title": "Work out your qualifying income for Making Tax Digital for Income Tax", "path": "/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2026-08-24", "note": "Information about what happens from September 2026 if you do not sign up to Making Tax Digital for Income Tax has been added.", "page_title": "Sign up for Making Tax Digital for Income Tax", "path": "/guidance/sign-up-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2026-08-21", "note": "Update to the 'declaration of conformity' template. References to ‘EEE’ have been changed to ‘product’.", "page_title": "Placing UKCA or CE marked products on the market in Great Britain", "path": "/guidance/placing-ukca-or-ce-marked-products-on-the-market-in-great-britain", "url": "https://www.gov.uk/guidance/placing-ukca-or-ce-marked-products-on-the-market-in-great-britain", "topic": "Product marking", "organisations": [ "Department for Business, Innovation, Science and Trade", "Department for Business and Trade" ], "first_seen": "baseline" }, { "date": "2026-08-19", "note": "Replaced the file specification for reporting packaging data with a refreshed version. There are no material changes to this content. The tables are easier to navigate and tables 1b, 3b and 4b have been added to make it easier for small producers to create a file.", "page_title": "Report packaging data: create your reporting file", "path": "/guidance/report-packaging-data-create-your-reporting-file", "url": "https://www.gov.uk/guidance/report-packaging-data-create-your-reporting-file", "topic": "Packaging (EPR)", "organisations": [ "Department for Environment, Food & Rural Affairs" ], "first_seen": "baseline" }, { "date": "2026-08-19", "note": "First published.", "page_title": "Report packaging data: create your reporting file", "path": "/guidance/report-packaging-data-create-your-reporting-file", "url": "https://www.gov.uk/guidance/report-packaging-data-create-your-reporting-file", "topic": "Packaging (EPR)", "organisations": [ "Department for Environment, Food & Rural Affairs" ], "first_seen": "baseline" }, { "date": "2026-08-19", "note": "Updated details of registration and packaging reporting deadlines.", "page_title": "Deadlines for registration and packaging data reporting", "path": "/guidance/packaging-data-check-reporting-periods-and-submission-deadlines", "url": "https://www.gov.uk/guidance/packaging-data-check-reporting-periods-and-submission-deadlines", "topic": "Packaging (EPR)", "organisations": [ "Department for Environment, Food & Rural Affairs" ], "first_seen": "baseline" }, { "date": "2026-08-13", "note": "Planned downtime from 5pm on Friday 11 September 2026 to 1pm Tuesday 15 September 2026 has been added.", "page_title": "Sign up for Making Tax Digital for Income Tax", "path": "/guidance/sign-up-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2026-07-21", "note": "\"Important note on future changes in Northern Ireland\" added.", "page_title": "Product safety advice for businesses", "path": "/guidance/product-safety-advice-for-businesses", "url": "https://www.gov.uk/guidance/product-safety-advice-for-businesses", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2026-07-16", "note": "Information has been added explaining that if all your self-employment or property income sources have ceased since you submitted your last Self Assessment tax return, you need to tell HMRC before the start of the next tax year. You’ll then receive a letter confirming that you do not need to use Making Tax Digital for Income Tax. More information about how changes to your Self Assessment tax return after you submit it may affect when you need to use Making Tax Digital for Income Tax has been added. Definitions for ‘ceased income’ and ‘annualise’ have been added. The example for ceasing a single income source has been updated to include property income.", "page_title": "Work out your qualifying income for Making Tax Digital for Income Tax", "path": "/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2026-07-16", "note": "The guidance has been updated to include information about qualifying income. It's also been updated to make clear that volunteers can sign up for this tax year, or the next one. Information about ceased income sources has also been added.", "page_title": "Sign up for Making Tax Digital for Income Tax", "path": "/guidance/sign-up-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2026-07-13", "note": "The message about planned downtime for the Making Tax Digital for Income Tax service has been removed.", "page_title": "Sign up for Making Tax Digital for Income Tax", "path": "/guidance/sign-up-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2026-06-26", "note": "A message about planned downtime for the Making Tax Digital for Income Tax service has been added.", "page_title": "Sign up for Making Tax Digital for Income Tax", "path": "/guidance/sign-up-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2026-05-19", "note": "A message about planned downtime for the Making Tax Digital for Income Tax service has been added.", "page_title": "Sign up for Making Tax Digital for Income Tax", "path": "/guidance/sign-up-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2026-05-15", "note": "List of metrology regulations updated.", "page_title": "Product safety and legal metrology regulations", "path": "/guidance/product-safety-and-legal-metrology-regulations", "url": "https://www.gov.uk/guidance/product-safety-and-legal-metrology-regulations", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2026-05-11", "note": "Updated the charging information. For information on charges in England, we have linked to the Waste (Miscellaneous) (England) Charging Scheme 2018.", "page_title": "Waste batteries: producer responsibility", "path": "/guidance/waste-batteries-producer-responsibility", "url": "https://www.gov.uk/guidance/waste-batteries-producer-responsibility", "topic": "Batteries", "organisations": [ "Environment Agency" ], "first_seen": "baseline" }, { "date": "2026-04-08", "note": "Links added to three product regulation consultations.", "page_title": "Refining the law to better protect consumers", "path": "/guidance/refining-the-law-to-better-protect-consumers", "url": "https://www.gov.uk/guidance/refining-the-law-to-better-protect-consumers", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2026-04-07", "note": "Designated standards information in Section 3 on use of voluntary or mandatory standards updated. Red Ensign link in Section 6 updated.", "page_title": "Placing UKCA or CE marked products on the market in Great Britain", "path": "/guidance/placing-ukca-or-ce-marked-products-on-the-market-in-great-britain", "url": "https://www.gov.uk/guidance/placing-ukca-or-ce-marked-products-on-the-market-in-great-britain", "topic": "Product marking", "organisations": [ "Department for Business, Innovation, Science and Trade", "Department for Business and Trade" ], "first_seen": "baseline" }, { "date": "2026-04-07", "note": "In the regulations, there's a combined recycling obligation for 'paper, board and fibre-based composite material'. We've added that to meet the recycling obligation, you can use any combination of PRNs or PERNs for: \r\n\r\n•\tpaper or board\r\n•\tfibre-based composite material\r\n\r\nWe've also updated the table that sets out 'packaging recycling targets 2025 to 2027'. The targets for 'paper' have been broadened to 'paper, board and fibre-based composite material'.", "page_title": "Extended producer responsibility for packaging: recycling obligations and waste disposal fees", "path": "/guidance/extended-producer-responsibility-for-packaging-recycling-obligations-and-waste-disposal-fees", "url": "https://www.gov.uk/guidance/extended-producer-responsibility-for-packaging-recycling-obligations-and-waste-disposal-fees", "topic": "Packaging (EPR)", "organisations": [ "Department for Environment, Food & Rural Affairs", "Environment Agency" ], "first_seen": "baseline" }, { "date": "2026-04-06", "note": "The guidance has been updated for the 2026 to 2027 tax year. If you’re required to use Making Tax Digital for Income Tax from 6 April 2026, you should sign up now. If you're not required to use it until 6 April 2027, you can choose to sign up voluntarily.", "page_title": "Sign up for Making Tax Digital for Income Tax", "path": "/guidance/sign-up-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2026-03-31", "note": "First published.", "page_title": "Placing UKCA or CE marked products on the market in Great Britain", "path": "/guidance/placing-ukca-or-ce-marked-products-on-the-market-in-great-britain", "url": "https://www.gov.uk/guidance/placing-ukca-or-ce-marked-products-on-the-market-in-great-britain", "topic": "Product marking", "organisations": [ "Department for Business, Innovation, Science and Trade", "Department for Business and Trade" ], "first_seen": "baseline" }, { "date": "2026-03-26", "note": "The ‘Check if you need to use Making Tax Digital for Income Tax’ section has been updated because the tool now asks about the 2026 to 2027 tax year and exemptions.", "page_title": "Find out if and when you need to use Making Tax Digital for Income Tax", "path": "/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2026-03-24", "note": "The message about planned downtime for the Making Tax Digital for Income Tax service has been removed.", "page_title": "Sign up for Making Tax Digital for Income Tax", "path": "/guidance/sign-up-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2026-03-20", "note": "The message about planned downtime for the Making Tax Digital for Income Tax service has been updated.", "page_title": "Sign up for Making Tax Digital for Income Tax", "path": "/guidance/sign-up-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2026-03-12", "note": "The ‘Before you sign up’ section has been updated to include a link to information about penalties for those required to use Making Tax Digital for Income Tax.", "page_title": "Sign up for Making Tax Digital for Income Tax", "path": "/guidance/sign-up-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2026-03-09", "note": "The message about planned downtime for the Making Tax Digital for Income Tax service has been updated.", "page_title": "Sign up for Making Tax Digital for Income Tax", "path": "/guidance/sign-up-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2026-03-07", "note": "A message about planned downtime for the Making Tax Digital for Income Tax service has been added.", "page_title": "Sign up for Making Tax Digital for Income Tax", "path": "/guidance/sign-up-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2026-03-02", "note": "Link added to a technical advisory note for businesses and industry on testing for asbestos in consumer products containing sand such as toys, hobby and decorative products.", "page_title": "Product safety for businesses: A to Z of industry guidance", "path": "/guidance/product-safety-for-businesses-a-to-z-of-industry-guidance", "url": "https://www.gov.uk/guidance/product-safety-for-businesses-a-to-z-of-industry-guidance", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2026-02-25", "note": "Links added to the Grenfell Tower Inquiry Government Annual Report February 2026, and the Construction Products Reform White Paper and associated consultation.", "page_title": "Product safety for businesses: A to Z of industry guidance", "path": "/guidance/product-safety-for-businesses-a-to-z-of-industry-guidance", "url": "https://www.gov.uk/guidance/product-safety-for-businesses-a-to-z-of-industry-guidance", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2026-02-19", "note": "Compliance schemes can now register producers on the report packlaging data service.", "page_title": "EPR for packaging: what you must do as a ‘small producer’", "path": "/guidance/epr-for-packaging-what-you-must-do-as-a-small-producer", "url": "https://www.gov.uk/guidance/epr-for-packaging-what-you-must-do-as-a-small-producer", "topic": "Packaging (EPR)", "organisations": [ "Department for Environment, Food & Rural Affairs" ], "first_seen": "baseline" }, { "date": "2026-02-12", "note": "The new rate for Plastic Packaging Tax from 1 April 2026 is £228.82 per tonne.", "page_title": "Plastic Packaging Tax: steps to take", "path": "/guidance/check-if-you-need-to-register-for-plastic-packaging-tax", "url": "https://www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax", "topic": "Plastic Packaging Tax", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2026-02-12", "note": "You can now accept 2025 December waste PRNs and PERNs to meet your 2026 recycling obligations in the Report Packaging Data service. We have removed a section of this guidance that said this functionality was not available yet.", "page_title": "Extended producer responsibility for packaging: recycling obligations and waste disposal fees", "path": "/guidance/extended-producer-responsibility-for-packaging-recycling-obligations-and-waste-disposal-fees", "url": "https://www.gov.uk/guidance/extended-producer-responsibility-for-packaging-recycling-obligations-and-waste-disposal-fees", "topic": "Packaging (EPR)", "organisations": [ "Department for Environment, Food & Rural Affairs", "Environment Agency" ], "first_seen": "baseline" }, { "date": "2026-01-30", "note": "Added translation", "page_title": "Charging VAT on goods sold direct to customers in the UK", "path": "/guidance/charging-vat-on-goods-sold-direct-to-customers-in-the-uk", "url": "https://www.gov.uk/guidance/charging-vat-on-goods-sold-direct-to-customers-in-the-uk", "topic": "VAT", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2026-01-29", "note": "The guidance has been updated to explain that if you get a share of profit from a partnership as an individual partner, this does not count towards your qualifying income. Additionally, you still need to include that share of profit in your end of year tax return through your compatible software.", "page_title": "Work out your qualifying income for Making Tax Digital for Income Tax", "path": "/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2026-01-29", "note": "The list of exemptions has been removed and a link has been added to another page with updated information about exemptions.", "page_title": "Find out if and when you need to use Making Tax Digital for Income Tax", "path": "/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2026-01-06", "note": "Guidance has been updated to make clear that if you receive qualifying care relief, you will not need to use Making Tax Digital for Income Tax before April 2027.", "page_title": "Work out your qualifying income for Making Tax Digital for Income Tax", "path": "/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2025-12-17", "note": "Guidance has been updated to make clear who needs to use Making Tax Digital for Income Tax from April 2026 and what they need to sign up. It has also been updated to confirm that anyone signing up must be registered for Self Assessment and have submitted a tax return in the last 2 years. Information about penalties has been updated. Information about exemptions has been added.", "page_title": "Sign up for Making Tax Digital for Income Tax", "path": "/guidance/sign-up-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2025-12-17", "note": "The guidance now includes further details on permanent and temporary exemptions for Making Tax Digital for Income Tax. It explains which exemptions are automatic and which you need to apply for.", "page_title": "Find out if and when you need to use Making Tax Digital for Income Tax", "path": "/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2025-12-16", "note": "Page updated to improve clarity and to include reference to the Regulatory Position statement issued by the Environment Agency about collecting and reporting paper and plastic bags supplied in England.", "page_title": "EPR for packaging: what you must do as a ‘small producer’", "path": "/guidance/epr-for-packaging-what-you-must-do-as-a-small-producer", "url": "https://www.gov.uk/guidance/epr-for-packaging-what-you-must-do-as-a-small-producer", "topic": "Packaging (EPR)", "organisations": [ "Department for Environment, Food & Rural Affairs" ], "first_seen": "baseline" }, { "date": "2025-12-16", "note": "Information updated throughout to clarify reporting dates and include links to updated regulatory position statements for all 4 nations. The EA statement now includes information about collecting and reporting data about paper and plastic bags supplied in England.", "page_title": "Deadlines for registration and packaging data reporting", "path": "/guidance/packaging-data-check-reporting-periods-and-submission-deadlines", "url": "https://www.gov.uk/guidance/packaging-data-check-reporting-periods-and-submission-deadlines", "topic": "Packaging (EPR)", "organisations": [ "Department for Environment, Food & Rural Affairs" ], "first_seen": "baseline" }, { "date": "2025-12-05", "note": "This update explains that you cannot accept any PRNs or PERNS to meet 2026 recycling obligations on the Report Packaging Data (RPD) service is updated. Any you accept will go towards your 2025 obligations.", "page_title": "Extended producer responsibility for packaging: recycling obligations and waste disposal fees", "path": "/guidance/extended-producer-responsibility-for-packaging-recycling-obligations-and-waste-disposal-fees", "url": "https://www.gov.uk/guidance/extended-producer-responsibility-for-packaging-recycling-obligations-and-waste-disposal-fees", "topic": "Packaging (EPR)", "organisations": [ "Department for Environment, Food & Rural Affairs", "Environment Agency" ], "first_seen": "baseline" }, { "date": "2025-11-24", "note": "Guidance has been updated to clarify which sources of income do and do not count toward qualifying income. \r\n\r\nInformation about ‘Ceased income sources’, ‘Amendments to your Self Assessment tax return’, ‘If you use averaging relief’, ‘One off transactions in UK land’ and ‘If you get income from UK Real Estate Investment Trusts (UK REITS) or a Property Authorised Investment Fund (PAIFs)’ has been added.\r\n\r\nInformation about ‘If your accounting period is longer or shorter than 12 months’, ‘If you're a carer that is eligible for qualifying care relief’ and ‘How your tax residence affects your qualifying income’ has also been updated.", "page_title": "Work out your qualifying income for Making Tax Digital for Income Tax", "path": "/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2025-11-04", "note": "Factsheet and detailed guidance amended to clarify that establishing whether the supply of a product is done in the course of a commercial activity must be assessed on a case-by-case basis.", "page_title": "General product safety regulations: Northern Ireland", "path": "/government/publications/general-product-safety-regulations-northern-ireland", "url": "https://www.gov.uk/government/publications/general-product-safety-regulations-northern-ireland", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2025-10-31", "note": "Updating link to the base fees and taking table from there.", "page_title": "Extended producer responsibility for packaging: recycling obligations and waste disposal fees", "path": "/guidance/extended-producer-responsibility-for-packaging-recycling-obligations-and-waste-disposal-fees", "url": "https://www.gov.uk/guidance/extended-producer-responsibility-for-packaging-recycling-obligations-and-waste-disposal-fees", "topic": "Packaging (EPR)", "organisations": [ "Department for Environment, Food & Rural Affairs", "Environment Agency" ], "first_seen": "baseline" }, { "date": "2025-10-20", "note": "Updating deadline information for the next reporting period, including information about registration deadlines.", "page_title": "Deadlines for registration and packaging data reporting", "path": "/guidance/packaging-data-check-reporting-periods-and-submission-deadlines", "url": "https://www.gov.uk/guidance/packaging-data-check-reporting-periods-and-submission-deadlines", "topic": "Packaging (EPR)", "organisations": [ "Department for Environment, Food & Rural Affairs" ], "first_seen": "baseline" }, { "date": "2025-09-29", "note": "Information about who is exempt from Making Tax Digital for Income Tax has been added.", "page_title": "Find out if and when you need to use Making Tax Digital for Income Tax", "path": "/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2025-09-22", "note": "The link for digital platform operators to find out how to report sellers to HMRC has been updated.", "page_title": "Selling goods or services on a digital platform", "path": "/guidance/selling-goods-or-services-on-a-digital-platform", "url": "https://www.gov.uk/guidance/selling-goods-or-services-on-a-digital-platform", "topic": "Platform reporting", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2025-08-12", "note": "Updated the extent of obligation to include operators of online marketplaces (OMPs) who place EEE on the UK market from non-UK based suppliers. Updated the type of business who can join the DTS to include solely online retailers and exclude vape retailers.", "page_title": "Regulations: Waste Electrical and Electronic Equipment (WEEE)", "path": "/guidance/regulations-waste-electrical-and-electronic-equipment", "url": "https://www.gov.uk/guidance/regulations-waste-electrical-and-electronic-equipment", "topic": "Electricals (WEEE)", "organisations": [ "Office for Product Safety and Standards", "Department for Environment, Food & Rural Affairs" ], "first_seen": "baseline" }, { "date": "2025-08-05", "note": "Example 5 related to fast food packaging has been amended to clarify how to classify and report this packaging type.", "page_title": "Extended producer responsibility for packaging: how to assess household and non-household packaging", "path": "/guidance/extended-producer-responsibility-for-packaging-how-to-assess-household-and-non-household-packaging", "url": "https://www.gov.uk/guidance/extended-producer-responsibility-for-packaging-how-to-assess-household-and-non-household-packaging", "topic": "Packaging (EPR)", "organisations": [ "Department for Environment, Food & Rural Affairs", "Environment Agency", "Natural Resources Wales" ], "first_seen": "baseline" }, { "date": "2025-07-22", "note": "Page updated following Royal Assent of the Product Regulation and Metrology Act 2025.", "page_title": "Refining the law to better protect consumers", "path": "/guidance/refining-the-law-to-better-protect-consumers", "url": "https://www.gov.uk/guidance/refining-the-law-to-better-protect-consumers", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2025-07-11", "note": "Update so that references to the calculations show that the launch of this functionality has been slightly delayed.", "page_title": "Extended producer responsibility for packaging: recycling obligations and waste disposal fees", "path": "/guidance/extended-producer-responsibility-for-packaging-recycling-obligations-and-waste-disposal-fees", "url": "https://www.gov.uk/guidance/extended-producer-responsibility-for-packaging-recycling-obligations-and-waste-disposal-fees", "topic": "Packaging (EPR)", "organisations": [ "Department for Environment, Food & Rural Affairs", "Environment Agency" ], "first_seen": "baseline" }, { "date": "2025-06-20", "note": "Clarified how to check if you're an overseas seller or established in the UK.", "page_title": "Charging VAT when using an online marketplace to sell goods to customers in the UK", "path": "/guidance/charging-vat-when-using-an-online-marketplace-to-sell-goods-to-customers-in-the-uk", "url": "https://www.gov.uk/guidance/charging-vat-when-using-an-online-marketplace-to-sell-goods-to-customers-in-the-uk", "topic": "VAT", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2025-06-20", "note": "Clarified how to check if you're an overseas seller or established in the UK for VAT.", "page_title": "Charging VAT on goods sold direct to customers in the UK", "path": "/guidance/charging-vat-on-goods-sold-direct-to-customers-in-the-uk", "url": "https://www.gov.uk/guidance/charging-vat-on-goods-sold-direct-to-customers-in-the-uk", "topic": "VAT", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2025-06-19", "note": "Updating to explain that all drinks containers must be recorded as 'household drink containers', and adding details about packaging types to use, to match the information given in the 'Packaging data: what to collect for extended producer responsibility'.", "page_title": "EPR for packaging: what you must do as a ‘small producer’", "path": "/guidance/epr-for-packaging-what-you-must-do-as-a-small-producer", "url": "https://www.gov.uk/guidance/epr-for-packaging-what-you-must-do-as-a-small-producer", "topic": "Packaging (EPR)", "organisations": [ "Department for Environment, Food & Rural Affairs" ], "first_seen": "baseline" }, { "date": "2025-06-11", "note": "This adds some information on what happens to the recycling obligations of groups and subsidiaries if their structure changes over the course of a year and provides a link to more detailed guidance", "page_title": "Extended producer responsibility for packaging: recycling obligations and waste disposal fees", "path": "/guidance/extended-producer-responsibility-for-packaging-recycling-obligations-and-waste-disposal-fees", "url": "https://www.gov.uk/guidance/extended-producer-responsibility-for-packaging-recycling-obligations-and-waste-disposal-fees", "topic": "Packaging (EPR)", "organisations": [ "Department for Environment, Food & Rural Affairs", "Environment Agency" ], "first_seen": "baseline" }, { "date": "2025-05-22", "note": "Information about what Making Tax Digital for Income Tax is has been updated.", "page_title": "Sign up for Making Tax Digital for Income Tax", "path": "/guidance/sign-up-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2025-05-22", "note": "The guidance has been updated to confirm if you have qualifying income over £20,000 you will need to use Making Tax Digital for Income Tax, and that the government is introducing legislation to confirm when you will need to start using the service from. The information about who does not need to use the service has been moved up the page. Information about what to do before you start using the service has been updated to link to our step by step guidance and to tell you what should happen before the start of the tax year.", "page_title": "Find out if and when you need to use Making Tax Digital for Income Tax", "path": "/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2025-05-01", "note": "Link added to guidance on the Furniture and Furnishings (Fire) (Safety) (Amendment) Regulations 2025.", "page_title": "Product safety for businesses: A to Z of industry guidance", "path": "/guidance/product-safety-for-businesses-a-to-z-of-industry-guidance", "url": "https://www.gov.uk/guidance/product-safety-for-businesses-a-to-z-of-industry-guidance", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2025-05-01", "note": "First published.", "page_title": "EPR for packaging: what you must do as a ‘small producer’", "path": "/guidance/epr-for-packaging-what-you-must-do-as-a-small-producer", "url": "https://www.gov.uk/guidance/epr-for-packaging-what-you-must-do-as-a-small-producer", "topic": "Packaging (EPR)", "organisations": [ "Department for Environment, Food & Rural Affairs" ], "first_seen": "baseline" }, { "date": "2025-04-25", "note": "Updates to the 'types of possible evidence for packaging supplied directly to a business or public institution’ section of the guidance, including examples. Small amendment to clarify when you can class primary and shipment packaging as non household. Small addition under the 'evidence for products that are designed for business or public institution use only' section to clarify that labelling alone is not sufficient evidence.", "page_title": "Extended producer responsibility for packaging: how to assess household and non-household packaging", "path": "/guidance/extended-producer-responsibility-for-packaging-how-to-assess-household-and-non-household-packaging", "url": "https://www.gov.uk/guidance/extended-producer-responsibility-for-packaging-how-to-assess-household-and-non-household-packaging", "topic": "Packaging (EPR)", "organisations": [ "Department for Environment, Food & Rural Affairs", "Environment Agency", "Natural Resources Wales" ], "first_seen": "baseline" }, { "date": "2025-04-22", "note": "A link to the household waste electrical and electronic equipment collection targets has been added.", "page_title": "Regulations: Waste Electrical and Electronic Equipment (WEEE)", "path": "/guidance/regulations-waste-electrical-and-electronic-equipment", "url": "https://www.gov.uk/guidance/regulations-waste-electrical-and-electronic-equipment", "topic": "Electricals (WEEE)", "organisations": [ "Office for Product Safety and Standards", "Department for Environment, Food & Rural Affairs" ], "first_seen": "baseline" }, { "date": "2025-04-15", "note": "Factsheet extended to include a quick way to check the obligations of your business and four case studies, and detailed guidance updated to clarify the scope of the regulations and the exemptions.", "page_title": "General product safety regulations: Northern Ireland", "path": "/government/publications/general-product-safety-regulations-northern-ireland", "url": "https://www.gov.uk/government/publications/general-product-safety-regulations-northern-ireland", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2025-04-05", "note": "The 'Who cannot sign up voluntarily' section has been updated to remove those who have income from a furnished holiday let.", "page_title": "Sign up for Making Tax Digital for Income Tax", "path": "/guidance/sign-up-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2025-04-03", "note": "Information about when penalties will be applied has been clarified. Information about identification checks that may happen when you sign up and about what you need to do if you want to sign up early or sign up in the future has been added.", "page_title": "Sign up for Making Tax Digital for Income Tax", "path": "/guidance/sign-up-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2025-04-03", "note": "The 1 April reporting deadline has passed. This edition updates tenses accordingly.", "page_title": "Deadlines for registration and packaging data reporting", "path": "/guidance/packaging-data-check-reporting-periods-and-submission-deadlines", "url": "https://www.gov.uk/guidance/packaging-data-check-reporting-periods-and-submission-deadlines", "topic": "Packaging (EPR)", "organisations": [ "Department for Environment, Food & Rural Affairs" ], "first_seen": "baseline" }, { "date": "2025-03-31", "note": "First published.", "page_title": "Refining the law to better protect consumers", "path": "/guidance/refining-the-law-to-better-protect-consumers", "url": "https://www.gov.uk/guidance/refining-the-law-to-better-protect-consumers", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2025-03-31", "note": "The new rate for Plastic Packaging Tax from 1 April 2025 is £223.69 per tonne.", "page_title": "Plastic Packaging Tax: steps to take", "path": "/guidance/check-if-you-need-to-register-for-plastic-packaging-tax", "url": "https://www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax", "topic": "Plastic Packaging Tax", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2025-03-24", "note": "GB guide updated to include actions you need to take if your Approved Body resigns.", "page_title": "Toys (Safety) Regulations 2011", "path": "/government/publications/toys-safety-regulations-2011", "url": "https://www.gov.uk/government/publications/toys-safety-regulations-2011", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2025-03-20", "note": "Link added to safety advice on laser consumer products from the UK Health Security Agency.", "page_title": "Product safety for businesses: A to Z of industry guidance", "path": "/guidance/product-safety-for-businesses-a-to-z-of-industry-guidance", "url": "https://www.gov.uk/guidance/product-safety-for-businesses-a-to-z-of-industry-guidance", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2025-03-12", "note": "Changed the email address for Office for Product Safety and Standards to opss.enquiries@businessandtrade.gov.uk.", "page_title": "Waste batteries: producer responsibility", "path": "/guidance/waste-batteries-producer-responsibility", "url": "https://www.gov.uk/guidance/waste-batteries-producer-responsibility", "topic": "Batteries", "organisations": [ "Environment Agency" ], "first_seen": "baseline" }, { "date": "2025-03-07", "note": "Clarified that waste disposal fees only need to be paid for packaging that is classed as household, commonly binned packaging, or glass household drinks containers, with links to the guidance on household and non-household packaging.", "page_title": "Extended producer responsibility for packaging: recycling obligations and waste disposal fees", "path": "/guidance/extended-producer-responsibility-for-packaging-recycling-obligations-and-waste-disposal-fees", "url": "https://www.gov.uk/guidance/extended-producer-responsibility-for-packaging-recycling-obligations-and-waste-disposal-fees", "topic": "Packaging (EPR)", "organisations": [ "Department for Environment, Food & Rural Affairs", "Environment Agency" ], "first_seen": "baseline" }, { "date": "2025-02-28", "note": "Added recycling targets for 2023 to 2025. Updated guidance about managing PRNs and PERNs on the EPR for packaging service.", "page_title": "Extended producer responsibility for packaging: recycling obligations and waste disposal fees", "path": "/guidance/extended-producer-responsibility-for-packaging-recycling-obligations-and-waste-disposal-fees", "url": "https://www.gov.uk/guidance/extended-producer-responsibility-for-packaging-recycling-obligations-and-waste-disposal-fees", "topic": "Packaging (EPR)", "organisations": [ "Department for Environment, Food & Rural Affairs", "Environment Agency" ], "first_seen": "baseline" }, { "date": "2025-02-26", "note": "Links added to the Government response to the Grenfell Tower Inquiry and the Construction Products Reform Green Paper.", "page_title": "Product safety for businesses: A to Z of industry guidance", "path": "/guidance/product-safety-for-businesses-a-to-z-of-industry-guidance", "url": "https://www.gov.uk/guidance/product-safety-for-businesses-a-to-z-of-industry-guidance", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2025-02-25", "note": "Guidance has been updated to clarify what sources of income do and do not count towards your qualifying income. Information has been added on how HMRC will assess your income based on your Self Assessment tax return and when your accounting period is longer or shorter than 12 months. Information has been added about what you need to do if you already use Making Tax Digital for Income Tax and you start a new business. What’s included in your qualifying income has been updated with information about income where transactions in UK land rules apply. What’s not included in your qualifying income has been updated with information about basis period reform. Information about tax residency has been updated to clarify what contributes to your qualifying income if you are UK tax resident and not UK resident.", "page_title": "Work out your qualifying income for Making Tax Digital for Income Tax", "path": "/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2025-02-25", "note": "Removing date sensitive guidance for December 2024 and January 2025. Emphasising that obligations have to be met per material. Explaining how managing PRNs and PERNs will work through the EPR for packaging service.", "page_title": "Extended producer responsibility for packaging: recycling obligations and waste disposal fees", "path": "/guidance/extended-producer-responsibility-for-packaging-recycling-obligations-and-waste-disposal-fees", "url": "https://www.gov.uk/guidance/extended-producer-responsibility-for-packaging-recycling-obligations-and-waste-disposal-fees", "topic": "Packaging (EPR)", "organisations": [ "Department for Environment, Food & Rural Affairs", "Environment Agency" ], "first_seen": "baseline" }, { "date": "2025-02-19", "note": "First published.", "page_title": "Deadlines for registration and packaging data reporting", "path": "/guidance/packaging-data-check-reporting-periods-and-submission-deadlines", "url": "https://www.gov.uk/guidance/packaging-data-check-reporting-periods-and-submission-deadlines", "topic": "Packaging (EPR)", "organisations": [ "Department for Environment, Food & Rural Affairs" ], "first_seen": "baseline" }, { "date": "2025-02-13", "note": "Selling goods, providing a service and creating online content sections have been updated. If your total income is more than the £1,000 trading allowance for the tax year (6 April to 5 April), you'll need to tell us about it.", "page_title": "Check if you need to tell HMRC about your income from online platforms", "path": "/guidance/check-if-you-need-to-tell-hmrc-about-your-income-from-online-platforms", "url": "https://www.gov.uk/guidance/check-if-you-need-to-tell-hmrc-about-your-income-from-online-platforms", "topic": "Platform reporting", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2025-02-03", "note": "The list of who cannot voluntarily sign up for Making Tax Digital for Income Tax has been updated.", "page_title": "Sign up for Making Tax Digital for Income Tax", "path": "/guidance/sign-up-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2025-02-03", "note": "Guidance has been updated to confirm the tool will not ask about foreign income and that you can use the tool on behalf of someone else. Guidance about if you need to use the service from 6 April 2027 has been updated to confirm what will happen ahead of 6 April 2027.", "page_title": "Find out if and when you need to use Making Tax Digital for Income Tax", "path": "/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2025-01-30", "note": "Added a link to the legislation for these regulations.", "page_title": "Deposit Return Scheme: drinks producer and retailer responsibilities", "path": "/guidance/deposit-return-scheme-drinks-producer-and-retailer-responsibilities", "url": "https://www.gov.uk/guidance/deposit-return-scheme-drinks-producer-and-retailer-responsibilities", "topic": "Deposit Return Scheme", "organisations": [ "Department for Environment, Food & Rural Affairs" ], "first_seen": "baseline" }, { "date": "2025-01-27", "note": "First published.", "page_title": "Deposit Return Scheme: drinks producer and retailer responsibilities", "path": "/guidance/deposit-return-scheme-drinks-producer-and-retailer-responsibilities", "url": "https://www.gov.uk/guidance/deposit-return-scheme-drinks-producer-and-retailer-responsibilities", "topic": "Deposit Return Scheme", "organisations": [ "Department for Environment, Food & Rural Affairs" ], "first_seen": "baseline" }, { "date": "2024-12-30", "note": "A section on what information sellers will receive from online platforms has been added.", "page_title": "Selling goods or services on a digital platform", "path": "/guidance/selling-goods-or-services-on-a-digital-platform", "url": "https://www.gov.uk/guidance/selling-goods-or-services-on-a-digital-platform", "topic": "Platform reporting", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2024-12-19", "note": "First published.", "page_title": "Extended producer responsibility for packaging: recycling obligations and waste disposal fees", "path": "/guidance/extended-producer-responsibility-for-packaging-recycling-obligations-and-waste-disposal-fees", "url": "https://www.gov.uk/guidance/extended-producer-responsibility-for-packaging-recycling-obligations-and-waste-disposal-fees", "topic": "Packaging (EPR)", "organisations": [ "Department for Environment, Food & Rural Affairs", "Environment Agency" ], "first_seen": "baseline" }, { "date": "2024-12-17", "note": "A link has been added to leave feedback about this guidance. Information has been added to make it clearer when you must tell HMRC about income you've received.", "page_title": "Check if you need to tell HMRC about your income from online platforms", "path": "/guidance/check-if-you-need-to-tell-hmrc-about-your-income-from-online-platforms", "url": "https://www.gov.uk/guidance/check-if-you-need-to-tell-hmrc-about-your-income-from-online-platforms", "topic": "Platform reporting", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2024-12-13", "note": "Page updated to reflect the introduction of new general product safety regulations in Northern Ireland, with other minor amendments.", "page_title": "Product safety for businesses: A to Z of industry guidance", "path": "/guidance/product-safety-for-businesses-a-to-z-of-industry-guidance", "url": "https://www.gov.uk/guidance/product-safety-for-businesses-a-to-z-of-industry-guidance", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2024-12-13", "note": "Page updated to reflect the introduction of new general product safety regulations in Northern Ireland, with other minor amendments.", "page_title": "Product safety advice for businesses", "path": "/guidance/product-safety-advice-for-businesses", "url": "https://www.gov.uk/guidance/product-safety-advice-for-businesses", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2024-12-13", "note": "Guide updated to reflect the introduction of new general product safety regulations in Northern Ireland.", "page_title": "General product safety regulations: Great Britain", "path": "/government/publications/general-product-safety-regulations-2005", "url": "https://www.gov.uk/government/publications/general-product-safety-regulations-2005", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2024-12-11", "note": "Guides revised following legislation to extend recognition of CE marking on products being placed on the Great Britain market which came into effect on 1 October 2024.", "page_title": "Toys (Safety) Regulations 2011", "path": "/government/publications/toys-safety-regulations-2011", "url": "https://www.gov.uk/government/publications/toys-safety-regulations-2011", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2024-12-03", "note": "First published.", "page_title": "General product safety regulations: Northern Ireland", "path": "/government/publications/general-product-safety-regulations-northern-ireland", "url": "https://www.gov.uk/government/publications/general-product-safety-regulations-northern-ireland", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2024-12-02", "note": "Added translation", "page_title": "Check if you need to tell HMRC about your income from online platforms", "path": "/guidance/check-if-you-need-to-tell-hmrc-about-your-income-from-online-platforms", "url": "https://www.gov.uk/guidance/check-if-you-need-to-tell-hmrc-about-your-income-from-online-platforms", "topic": "Platform reporting", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2024-11-28", "note": "First published.", "page_title": "Check if you need to tell HMRC about your income from online platforms", "path": "/guidance/check-if-you-need-to-tell-hmrc-about-your-income-from-online-platforms", "url": "https://www.gov.uk/guidance/check-if-you-need-to-tell-hmrc-about-your-income-from-online-platforms", "topic": "Platform reporting", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2024-11-18", "note": "The Autumn Budget 2024 announced that Making Tax Digital for Income Tax will be extended to sole traders and landlords with qualifying income over £20,000 by the end of this Parliament.", "page_title": "Find out if and when you need to use Making Tax Digital for Income Tax", "path": "/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2024-11-08", "note": "Clarifying that packaging can be classified as non household if it's supplied to a business or public institution which is the end user of the packaging, not 'the end user of the goods contained in the packaging' as the previous version stated.", "page_title": "Extended producer responsibility for packaging: how to assess household and non-household packaging", "path": "/guidance/extended-producer-responsibility-for-packaging-how-to-assess-household-and-non-household-packaging", "url": "https://www.gov.uk/guidance/extended-producer-responsibility-for-packaging-how-to-assess-household-and-non-household-packaging", "topic": "Packaging (EPR)", "organisations": [ "Department for Environment, Food & Rural Affairs", "Environment Agency", "Natural Resources Wales" ], "first_seen": "baseline" }, { "date": "2024-10-16", "note": "Information about when you need to use Making Tax Digital for Income Tax has been added. A link to an interactive guidance tool to check if you need to use Making Tax Digital for Income Tax has been added. Guidance about what is included in your qualifying income has been removed from this page.", "page_title": "Find out if and when you need to use Making Tax Digital for Income Tax", "path": "/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2024-10-15", "note": "Added translation", "page_title": "Work out your qualifying income for Making Tax Digital for Income Tax", "path": "/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2024-08-01", "note": "Information added to confirm that you need to sign up each income source for Making Tax Digital for Income Tax if you have multiple sources of income.", "page_title": "Sign up for Making Tax Digital for Income Tax", "path": "/guidance/sign-up-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2024-07-31", "note": "First published.", "page_title": "Selling goods or services on a digital platform", "path": "/guidance/selling-goods-or-services-on-a-digital-platform", "url": "https://www.gov.uk/guidance/selling-goods-or-services-on-a-digital-platform", "topic": "Platform reporting", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2024-07-31", "note": "Information added to confirm how HMRC assess your qualifying income for a tax year and how we assess your qualifying income if you jointly own a property and only receive notice of your share of the income after expenses have been deducted.", "page_title": "Find out if and when you need to use Making Tax Digital for Income Tax", "path": "/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2024-04-26", "note": "On Monday 22 April information for users who want to voluntarily sign up now was updated as you can now use the sign up service instead of a software provider. Information about who can and cannot sign up voluntarily was updated.", "page_title": "Sign up for Making Tax Digital for Income Tax", "path": "/guidance/sign-up-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2024-04-23", "note": "The VAT threshold has increased from £85,000 a year to £90,000 a year.", "page_title": "Businesses selling goods in the UK using online marketplaces", "path": "/guidance/vat-overseas-businesses-using-an-online-marketplace-to-sell-goods-in-the-uk", "url": "https://www.gov.uk/guidance/vat-overseas-businesses-using-an-online-marketplace-to-sell-goods-in-the-uk", "topic": "VAT", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2024-04-22", "note": "Information about who will and who will not need to sign up has been updated.", "page_title": "Find out if and when you need to use Making Tax Digital for Income Tax", "path": "/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2024-03-11", "note": "First published.", "page_title": "Extended producer responsibility for packaging: how to assess household and non-household packaging", "path": "/guidance/extended-producer-responsibility-for-packaging-how-to-assess-household-and-non-household-packaging", "url": "https://www.gov.uk/guidance/extended-producer-responsibility-for-packaging-how-to-assess-household-and-non-household-packaging", "topic": "Packaging (EPR)", "organisations": [ "Department for Environment, Food & Rural Affairs", "Environment Agency", "Natural Resources Wales" ], "first_seen": "baseline" }, { "date": "2024-01-03", "note": "Link to the VAT 1 form in the section 'Registering for VAT' has been removed.", "page_title": "Businesses selling goods in the UK using online marketplaces", "path": "/guidance/vat-overseas-businesses-using-an-online-marketplace-to-sell-goods-in-the-uk", "url": "https://www.gov.uk/guidance/vat-overseas-businesses-using-an-online-marketplace-to-sell-goods-in-the-uk", "topic": "VAT", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2024-01-02", "note": "The rate of tax from 1 April 2024 has been added and is £217.85 per tonne.", "page_title": "Plastic Packaging Tax: steps to take", "path": "/guidance/check-if-you-need-to-register-for-plastic-packaging-tax", "url": "https://www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax", "topic": "Plastic Packaging Tax", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2023-12-20", "note": "The guidance has been updated to clarify when you will need to sign up for Making Tax Digital for Income Tax and when you will not need to.", "page_title": "Find out if and when you need to use Making Tax Digital for Income Tax", "path": "/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2023-12-11", "note": "Link added to a video for retailers explaining their legal obligations in relation to the takeback of single use vapes.", "page_title": "Regulations: Waste Electrical and Electronic Equipment (WEEE)", "path": "/guidance/regulations-waste-electrical-and-electronic-equipment", "url": "https://www.gov.uk/guidance/regulations-waste-electrical-and-electronic-equipment", "topic": "Electricals (WEEE)", "organisations": [ "Office for Product Safety and Standards", "Department for Environment, Food & Rural Affairs" ], "first_seen": "baseline" }, { "date": "2023-11-07", "note": "Minor changes to the NI guide to reflect the Government’s announcement on 1 August to extend recognition indefinitely of CE marking in certain product sectors for placing goods on the GB market.", "page_title": "Toys (Safety) Regulations 2011", "path": "/government/publications/toys-safety-regulations-2011", "url": "https://www.gov.uk/government/publications/toys-safety-regulations-2011", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2023-11-07", "note": "Link added to new guide on the equipment for explosive atmospheres regulations for Northern Ireland, as amended in August 2023.", "page_title": "Product safety for businesses: A to Z of industry guidance", "path": "/guidance/product-safety-for-businesses-a-to-z-of-industry-guidance", "url": "https://www.gov.uk/guidance/product-safety-for-businesses-a-to-z-of-industry-guidance", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2023-05-04", "note": "Guides updated with minor amendments and references to the Windsor Framework.", "page_title": "Toys (Safety) Regulations 2011", "path": "/government/publications/toys-safety-regulations-2011", "url": "https://www.gov.uk/government/publications/toys-safety-regulations-2011", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2023-05-04", "note": "Guides updated with minor amendments and references to the Windsor Framework.", "page_title": "General product safety regulations: Great Britain", "path": "/government/publications/general-product-safety-regulations-2005", "url": "https://www.gov.uk/government/publications/general-product-safety-regulations-2005", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2023-03-31", "note": "You must now look back 12 months from the last day of the month, to check how much finished plastic packaging components you manufactured and imported, instead of looking back from 1 April 2022.", "page_title": "Plastic Packaging Tax: steps to take", "path": "/guidance/check-if-you-need-to-register-for-plastic-packaging-tax", "url": "https://www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax", "topic": "Plastic Packaging Tax", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2023-03-20", "note": "Replaced the online form and address for the Office for Product Safety and Standards with telephone: 0121 345 1201 and email: OPSS.enquiries@beis.gov.uk.", "page_title": "Waste batteries: producer responsibility", "path": "/guidance/waste-batteries-producer-responsibility", "url": "https://www.gov.uk/guidance/waste-batteries-producer-responsibility", "topic": "Batteries", "organisations": [ "Environment Agency" ], "first_seen": "baseline" }, { "date": "2023-03-15", "note": "The rate of tax from 1 April 2023 has been added and is £210.82 per tonne.", "page_title": "Plastic Packaging Tax: steps to take", "path": "/guidance/check-if-you-need-to-register-for-plastic-packaging-tax", "url": "https://www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax", "topic": "Plastic Packaging Tax", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2023-03-08", "note": "Added translation", "page_title": "Charging VAT when using an online marketplace to sell goods to customers in the UK", "path": "/guidance/charging-vat-when-using-an-online-marketplace-to-sell-goods-to-customers-in-the-uk", "url": "https://www.gov.uk/guidance/charging-vat-when-using-an-online-marketplace-to-sell-goods-to-customers-in-the-uk", "topic": "VAT", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2023-03-08", "note": "Added translation", "page_title": "Charging VAT on goods sold direct to customers in the UK", "path": "/guidance/charging-vat-on-goods-sold-direct-to-customers-in-the-uk", "url": "https://www.gov.uk/guidance/charging-vat-on-goods-sold-direct-to-customers-in-the-uk", "topic": "VAT", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2023-01-09", "note": "Guide footnotes updated to reference the Product Safety and Metrology (Amendment and Transitional Provisions) Regulations 2022.", "page_title": "Toys (Safety) Regulations 2011", "path": "/government/publications/toys-safety-regulations-2011", "url": "https://www.gov.uk/government/publications/toys-safety-regulations-2011", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2023-01-09", "note": "Welsh translation added.", "page_title": "Sign up for Making Tax Digital for Income Tax", "path": "/guidance/sign-up-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2022-12-19", "note": "The date for helping to test and develop Making Tax Digital for Income Tax has been extended to 6 April 2026.", "page_title": "Sign up for Making Tax Digital for Income Tax", "path": "/guidance/sign-up-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2022-12-19", "note": "Thresholds for meeting the requirements for Making Tax Digital for Income Tax have been added for April 2026 and April 2027.", "page_title": "Find out if and when you need to use Making Tax Digital for Income Tax", "path": "/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2022-11-30", "note": "The steps to take and what you will need before using Making Tax Digital for Income Tax have been updated. The criteria for voluntarily signing up now has also been updated.", "page_title": "Sign up for Making Tax Digital for Income Tax", "path": "/guidance/sign-up-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2022-11-17", "note": "GB guide updated to reflect the further extension of the transition period for UKCA marking.", "page_title": "Toys (Safety) Regulations 2011", "path": "/government/publications/toys-safety-regulations-2011", "url": "https://www.gov.uk/government/publications/toys-safety-regulations-2011", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2022-11-17", "note": "GB guide updated to reflect the further extension of the transition period for UKCA marking.", "page_title": "General product safety regulations: Great Britain", "path": "/government/publications/general-product-safety-regulations-2005", "url": "https://www.gov.uk/government/publications/general-product-safety-regulations-2005", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2022-08-26", "note": "Information to check if you can voluntarily sign up now has been added. Information on what to do after you’ve signed up has been removed as this is covered in the Using Making Tax Digital for Income Tax guidance.", "page_title": "Sign up for Making Tax Digital for Income Tax", "path": "/guidance/sign-up-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2022-08-26", "note": "Information has been added for you to check if you can use Making Tax Digital for Income Tax. Additional information has been added for what is included in your qualifying income, how you should report other income and how residence and domicile affect your qualifying income.", "page_title": "Find out if and when you need to use Making Tax Digital for Income Tax", "path": "/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2022-07-26", "note": "GB guide updated to take account of the Government’s announcement on 20 June of changes to make it simpler for businesses to apply the new UKCA marking.", "page_title": "Toys (Safety) Regulations 2011", "path": "/government/publications/toys-safety-regulations-2011", "url": "https://www.gov.uk/government/publications/toys-safety-regulations-2011", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2022-07-26", "note": "GB guide updated.", "page_title": "General product safety regulations: Great Britain", "path": "/government/publications/general-product-safety-regulations-2005", "url": "https://www.gov.uk/government/publications/general-product-safety-regulations-2005", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2022-05-10", "note": "Guides amended to clarify what actions businesses must take if non-compliance with the regulations is found.", "page_title": "Toys (Safety) Regulations 2011", "path": "/government/publications/toys-safety-regulations-2011", "url": "https://www.gov.uk/government/publications/toys-safety-regulations-2011", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2022-05-10", "note": "Guides amended to clarify what actions businesses must take if non-compliance with the regulations is found.", "page_title": "General product safety regulations: Great Britain", "path": "/government/publications/general-product-safety-regulations-2005", "url": "https://www.gov.uk/government/publications/general-product-safety-regulations-2005", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2022-03-15", "note": "GB and NI guides converted to HTML format for accessibility reasons.", "page_title": "Toys (Safety) Regulations 2011", "path": "/government/publications/toys-safety-regulations-2011", "url": "https://www.gov.uk/government/publications/toys-safety-regulations-2011", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2022-03-15", "note": "GB and NI guides converted to HTML format for accessibility reasons.", "page_title": "General product safety regulations: Great Britain", "path": "/government/publications/general-product-safety-regulations-2005", "url": "https://www.gov.uk/government/publications/general-product-safety-regulations-2005", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2022-02-07", "note": "Added translation", "page_title": "Plastic Packaging Tax: steps to take", "path": "/guidance/check-if-you-need-to-register-for-plastic-packaging-tax", "url": "https://www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax", "topic": "Plastic Packaging Tax", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2022-01-06", "note": "Section 5 of the guidance for Great Britain amended to clarify the manufacturer's labelling requirements.", "page_title": "Toys (Safety) Regulations 2011", "path": "/government/publications/toys-safety-regulations-2011", "url": "https://www.gov.uk/government/publications/toys-safety-regulations-2011", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2021-12-30", "note": "A link to guidance on how to carry out due diligence has been added.", "page_title": "Plastic Packaging Tax: steps to take", "path": "/guidance/check-if-you-need-to-register-for-plastic-packaging-tax", "url": "https://www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax", "topic": "Plastic Packaging Tax", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2021-12-20", "note": "Information on what you'll need and before you sign up for Making Tax Digital for Income Tax has been updated.", "page_title": "Sign up for Making Tax Digital for Income Tax", "path": "/guidance/sign-up-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2021-12-17", "note": "A link to information about which records and accounts you must keep for Plastic Packaging Tax has been added.", "page_title": "Plastic Packaging Tax: steps to take", "path": "/guidance/check-if-you-need-to-register-for-plastic-packaging-tax", "url": "https://www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax", "topic": "Plastic Packaging Tax", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2021-11-16", "note": "Guides updated to clarify product labelling requirements, reflect the extension of the transition period for UKCA marking, and refer to EU Market Surveillance Regulation 2019/1020, now in force in Northern Ireland.", "page_title": "Toys (Safety) Regulations 2011", "path": "/government/publications/toys-safety-regulations-2011", "url": "https://www.gov.uk/government/publications/toys-safety-regulations-2011", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2021-11-04", "note": "Updated information on what to do after you've signed up.", "page_title": "Sign up for Making Tax Digital for Income Tax", "path": "/guidance/sign-up-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2021-11-04", "note": "First published.", "page_title": "Plastic Packaging Tax: steps to take", "path": "/guidance/check-if-you-need-to-register-for-plastic-packaging-tax", "url": "https://www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax", "topic": "Plastic Packaging Tax", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2021-10-11", "note": "You only need to follow the Making Tax Digital for Income Tax rules for your UK self-employment and property income if you're resident or domiciled outside the UK.", "page_title": "Find out if and when you need to use Making Tax Digital for Income Tax", "path": "/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2021-10-08", "note": "Added translation", "page_title": "Sign up for Making Tax Digital for Income Tax", "path": "/guidance/sign-up-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2021-10-07", "note": "Added translation", "page_title": "Find out if and when you need to use Making Tax Digital for Income Tax", "path": "/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2021-10-03", "note": "First published.", "page_title": "Making cosmetic products available to consumers in Great Britain", "path": "/guidance/making-cosmetic-products-available-to-consumers-in-great-britain", "url": "https://www.gov.uk/guidance/making-cosmetic-products-available-to-consumers-in-great-britain", "topic": "Product safety", "organisations": [ "Department for Business, Innovation, Science and Trade", "Department for Business and Trade", "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2021-09-22", "note": "First published.", "page_title": "Find out if and when you need to use Making Tax Digital for Income Tax", "path": "/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2021-06-08", "note": "Information has been added to let you know that if you use an agent they can send you an authorisation request link.", "page_title": "Sign up for Making Tax Digital for Income Tax", "path": "/guidance/sign-up-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2021-01-28", "note": "Business Readiness Leaflet providing guidance to business on following the end of the EU Transition Period, has been added", "page_title": "Product safety advice for businesses", "path": "/guidance/product-safety-advice-for-businesses", "url": "https://www.gov.uk/guidance/product-safety-advice-for-businesses", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2021-01-15", "note": "Lists updated with EU Exit Regulations.", "page_title": "Product safety and legal metrology regulations", "path": "/guidance/product-safety-and-legal-metrology-regulations", "url": "https://www.gov.uk/guidance/product-safety-and-legal-metrology-regulations", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2021-01-01", "note": "First published.", "page_title": "Toys (Safety) Regulations 2011", "path": "/government/publications/toys-safety-regulations-2011", "url": "https://www.gov.uk/government/publications/toys-safety-regulations-2011", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2021-01-01", "note": "Updated at the end of the transition period to reflect minor amendments to the regulations, which do not impact on how to comply.", "page_title": "Regulations: Waste Electrical and Electronic Equipment (WEEE)", "path": "/guidance/regulations-waste-electrical-and-electronic-equipment", "url": "https://www.gov.uk/guidance/regulations-waste-electrical-and-electronic-equipment", "topic": "Electricals (WEEE)", "organisations": [ "Office for Product Safety and Standards", "Department for Environment, Food & Rural Affairs" ], "first_seen": "baseline" }, { "date": "2021-01-01", "note": "First published.", "page_title": "General product safety regulations: Great Britain", "path": "/government/publications/general-product-safety-regulations-2005", "url": "https://www.gov.uk/government/publications/general-product-safety-regulations-2005", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2020-12-31", "note": "Guide updated with more information on seller VAT obligations from 1 January 2021. Chinese translation also removed.", "page_title": "Businesses selling goods in the UK using online marketplaces", "path": "/guidance/vat-overseas-businesses-using-an-online-marketplace-to-sell-goods-in-the-uk", "url": "https://www.gov.uk/guidance/vat-overseas-businesses-using-an-online-marketplace-to-sell-goods-in-the-uk", "topic": "VAT", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2020-10-27", "note": "EU Exit Update", "page_title": "Regulations: Waste Electrical and Electronic Equipment (WEEE)", "path": "/guidance/regulations-waste-electrical-and-electronic-equipment", "url": "https://www.gov.uk/guidance/regulations-waste-electrical-and-electronic-equipment", "topic": "Electricals (WEEE)", "organisations": [ "Office for Product Safety and Standards", "Department for Environment, Food & Rural Affairs" ], "first_seen": "baseline" }, { "date": "2020-07-23", "note": "Register for a webinar on 29 July for information on the Making Tax Digital for Income Tax pilot.", "page_title": "Sign up for Making Tax Digital for Income Tax", "path": "/guidance/sign-up-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2020-04-03", "note": "Link added to OPSS COVID-19 guidance for businesses on placing hand cleaning and sanitising products on the UK market.", "page_title": "Product safety for businesses: A to Z of industry guidance", "path": "/guidance/product-safety-for-businesses-a-to-z-of-industry-guidance", "url": "https://www.gov.uk/guidance/product-safety-for-businesses-a-to-z-of-industry-guidance", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2020-02-21", "note": "Welsh translation has been added.", "page_title": "Sign up for Making Tax Digital for Income Tax", "path": "/guidance/sign-up-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2020-02-10", "note": "First published.", "page_title": "Sign up for Making Tax Digital for Income Tax", "path": "/guidance/sign-up-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2019-09-23", "note": "Link added to guidance on how product safety regulations will change after Brexit.", "page_title": "Product safety for businesses: A to Z of industry guidance", "path": "/guidance/product-safety-for-businesses-a-to-z-of-industry-guidance", "url": "https://www.gov.uk/guidance/product-safety-for-businesses-a-to-z-of-industry-guidance", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2019-09-20", "note": "Link added to guidance on how to place manufactured goods on the UK market after Brexit.", "page_title": "Product safety advice for businesses", "path": "/guidance/product-safety-advice-for-businesses", "url": "https://www.gov.uk/guidance/product-safety-advice-for-businesses", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2019-05-08", "note": "Update added with what should be done when you do not need to complete a tax return.", "page_title": "Tax-free allowances on property and trading income", "path": "/guidance/tax-free-allowances-on-property-and-trading-income", "url": "https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income", "topic": "Income Tax", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2019-04-17", "note": "First published.", "page_title": "Product safety and legal metrology regulations", "path": "/guidance/product-safety-and-legal-metrology-regulations", "url": "https://www.gov.uk/guidance/product-safety-and-legal-metrology-regulations", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2019-03-29", "note": "First published.", "page_title": "Product safety for businesses: A to Z of industry guidance", "path": "/guidance/product-safety-for-businesses-a-to-z-of-industry-guidance", "url": "https://www.gov.uk/guidance/product-safety-for-businesses-a-to-z-of-industry-guidance", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2019-03-29", "note": "First published.", "page_title": "Product safety advice for businesses", "path": "/guidance/product-safety-advice-for-businesses", "url": "https://www.gov.uk/guidance/product-safety-advice-for-businesses", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "first_seen": "baseline" }, { "date": "2018-12-18", "note": "Updated to reflect changes to the scope of the regulations.", "page_title": "Regulations: Waste Electrical and Electronic Equipment (WEEE)", "path": "/guidance/regulations-waste-electrical-and-electronic-equipment", "url": "https://www.gov.uk/guidance/regulations-waste-electrical-and-electronic-equipment", "topic": "Electricals (WEEE)", "organisations": [ "Office for Product Safety and Standards", "Department for Environment, Food & Rural Affairs" ], "first_seen": "baseline" }, { "date": "2018-09-25", "note": "The Department for Business, Energy and Industrial Strategy (BEIS) is now known as the Office for Product Safety and Standards.", "page_title": "Waste batteries: producer responsibility", "path": "/guidance/waste-batteries-producer-responsibility", "url": "https://www.gov.uk/guidance/waste-batteries-producer-responsibility", "topic": "Batteries", "organisations": [ "Environment Agency" ], "first_seen": "baseline" }, { "date": "2018-07-31", "note": "VAT registration section updated to include how to register for VAT.", "page_title": "Businesses selling goods in the UK using online marketplaces", "path": "/guidance/vat-overseas-businesses-using-an-online-marketplace-to-sell-goods-in-the-uk", "url": "https://www.gov.uk/guidance/vat-overseas-businesses-using-an-online-marketplace-to-sell-goods-in-the-uk", "topic": "VAT", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2018-04-13", "note": "A Chinese translation of the guidance has been added.", "page_title": "Businesses selling goods in the UK using online marketplaces", "path": "/guidance/vat-overseas-businesses-using-an-online-marketplace-to-sell-goods-in-the-uk", "url": "https://www.gov.uk/guidance/vat-overseas-businesses-using-an-online-marketplace-to-sell-goods-in-the-uk", "topic": "VAT", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2018-04-05", "note": "Updated to clarify the trading and property allowances and who qualifies.", "page_title": "Tax-free allowances on property and trading income", "path": "/guidance/tax-free-allowances-on-property-and-trading-income", "url": "https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income", "topic": "Income Tax", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2018-03-15", "note": "Updated with changes announced in the Autumn 2017 Budget for sellers that use online marketplaces.", "page_title": "Businesses selling goods in the UK using online marketplaces", "path": "/guidance/vat-overseas-businesses-using-an-online-marketplace-to-sell-goods-in-the-uk", "url": "https://www.gov.uk/guidance/vat-overseas-businesses-using-an-online-marketplace-to-sell-goods-in-the-uk", "topic": "VAT", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2018-01-08", "note": "First published.", "page_title": "Regulations: Waste Electrical and Electronic Equipment (WEEE)", "path": "/guidance/regulations-waste-electrical-and-electronic-equipment", "url": "https://www.gov.uk/guidance/regulations-waste-electrical-and-electronic-equipment", "topic": "Electricals (WEEE)", "organisations": [ "Office for Product Safety and Standards", "Department for Environment, Food & Rural Affairs" ], "first_seen": "baseline" }, { "date": "2017-04-06", "note": "First published.", "page_title": "Tax-free allowances on property and trading income", "path": "/guidance/tax-free-allowances-on-property-and-trading-income", "url": "https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income", "topic": "Income Tax", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2017-02-22", "note": "A Chinese version of this webpage is available", "page_title": "Businesses selling goods in the UK using online marketplaces", "path": "/guidance/vat-overseas-businesses-using-an-online-marketplace-to-sell-goods-in-the-uk", "url": "https://www.gov.uk/guidance/vat-overseas-businesses-using-an-online-marketplace-to-sell-goods-in-the-uk", "topic": "VAT", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2016-09-15", "note": "First published.", "page_title": "Businesses selling goods in the UK using online marketplaces", "path": "/guidance/vat-overseas-businesses-using-an-online-marketplace-to-sell-goods-in-the-uk", "url": "https://www.gov.uk/guidance/vat-overseas-businesses-using-an-online-marketplace-to-sell-goods-in-the-uk", "topic": "VAT", "organisations": [ "HM Revenue & Customs" ], "first_seen": "baseline" }, { "date": "2016-02-09", "note": "Updated to provide a link to the delegation of approved/appropriate person form.", "page_title": "Waste batteries: producer responsibility", "path": "/guidance/waste-batteries-producer-responsibility", "url": "https://www.gov.uk/guidance/waste-batteries-producer-responsibility", "topic": "Batteries", "organisations": [ "Environment Agency" ], "first_seen": "baseline" }, { "date": "2015-12-08", "note": "New email address for the Department for Business Innovation and Skills (BIS): enquiries@bis.gsi.gov.uk", "page_title": "Waste batteries: producer responsibility", "path": "/guidance/waste-batteries-producer-responsibility", "url": "https://www.gov.uk/guidance/waste-batteries-producer-responsibility", "topic": "Batteries", "organisations": [ "Environment Agency" ], "first_seen": "baseline" }, { "date": "2014-06-25", "note": "First published.", "page_title": "Waste batteries: producer responsibility", "path": "/guidance/waste-batteries-producer-responsibility", "url": "https://www.gov.uk/guidance/waste-batteries-producer-responsibility", "topic": "Batteries", "organisations": [ "Environment Agency" ], "first_seen": "baseline" } ], "pages": [ { "path": "/guidance/waste-batteries-producer-responsibility", "url": "https://www.gov.uk/guidance/waste-batteries-producer-responsibility", "title": "Waste batteries: producer responsibility", "topic": "Batteries", "organisations": [ "Environment Agency" ], "document_type": "detailed_guide", "first_published": "2014-06-26", "public_updated": "2026-05-11", "change_history": [ { "date": "2026-05-11", "note": "Updated the charging information. For information on charges in England, we have linked to the Waste (Miscellaneous) (England) Charging Scheme 2018." }, { "date": "2025-03-12", "note": "Changed the email address for Office for Product Safety and Standards to opss.enquiries@businessandtrade.gov.uk." }, { "date": "2023-03-20", "note": "Replaced the online form and address for the Office for Product Safety and Standards with telephone: 0121 345 1201 and email: OPSS.enquiries@beis.gov.uk." }, { "date": "2018-09-25", "note": "The Department for Business, Energy and Industrial Strategy (BEIS) is now known as the Office for Product Safety and Standards." }, { "date": "2016-02-09", "note": "Updated to provide a link to the delegation of approved/appropriate person form." }, { "date": "2015-12-08", "note": "New email address for the Department for Business Innovation and Skills (BIS): enquiries@bis.gsi.gov.uk" }, { "date": "2014-06-25", "note": "First published." } ] }, { "path": "/accepting-returns-and-giving-refunds", "url": "https://www.gov.uk/accepting-returns-and-giving-refunds", "title": "Accepting returns and giving refunds: the law", "topic": "Consumer law", "organisations": [ "Competition and Markets Authority", "Department for Business, Innovation, Science and Trade", "Department for Business, Energy & Industrial Strategy" ], "document_type": "answer", "first_published": "2012-11-01", "public_updated": "2015-08-18", "change_history": [] }, { "path": "/online-and-distance-selling-for-businesses", "url": "https://www.gov.uk/online-and-distance-selling-for-businesses", "title": "Online and distance selling ", "topic": "Consumer law", "organisations": [ "Department for Business, Innovation, Science and Trade", "Department for Business, Energy & Industrial Strategy" ], "document_type": "guide", "first_published": "2012-10-15", "public_updated": "2015-09-14", "change_history": [] }, { "path": "/guidance/deposit-return-scheme-drinks-producer-and-retailer-responsibilities", "url": "https://www.gov.uk/guidance/deposit-return-scheme-drinks-producer-and-retailer-responsibilities", "title": "Deposit Return Scheme: drinks producer and retailer responsibilities", "topic": "Deposit Return Scheme", "organisations": [ "Department for Environment, Food & Rural Affairs" ], "document_type": "detailed_guide", "first_published": "2025-01-27", "public_updated": "2025-01-30", "change_history": [ { "date": "2025-01-30", "note": "Added a link to the legislation for these regulations." }, { "date": "2025-01-27", "note": "First published." } ] }, { "path": "/electricalwaste-producer-supplier-responsibilities", "url": "https://www.gov.uk/electricalwaste-producer-supplier-responsibilities", "title": "Electrical waste: retailer and distributor responsibilities", "topic": "Electricals (WEEE)", "organisations": [ "Department for Business, Innovation, Science and Trade", "Department for Business, Energy & Industrial Strategy", "Environment Agency" ], "document_type": "guide", "first_published": "2012-10-09", "public_updated": "2015-04-02", "change_history": [] }, { "path": "/guidance/regulations-waste-electrical-and-electronic-equipment", "url": "https://www.gov.uk/guidance/regulations-waste-electrical-and-electronic-equipment", "title": "Regulations: Waste Electrical and Electronic Equipment (WEEE)", "topic": "Electricals (WEEE)", "organisations": [ "Office for Product Safety and Standards", "Department for Environment, Food & Rural Affairs" ], "document_type": "detailed_guide", "first_published": "2018-01-08", "public_updated": "2025-08-12", "change_history": [ { "date": "2025-08-12", "note": "Updated the extent of obligation to include operators of online marketplaces (OMPs) who place EEE on the UK market from non-UK based suppliers. Updated the type of business who can join the DTS to include solely online retailers and exclude vape retailers." }, { "date": "2025-04-22", "note": "A link to the household waste electrical and electronic equipment collection targets has been added." }, { "date": "2023-12-11", "note": "Link added to a video for retailers explaining their legal obligations in relation to the takeback of single use vapes." }, { "date": "2021-01-01", "note": "Updated at the end of the transition period to reflect minor amendments to the regulations, which do not impact on how to comply." }, { "date": "2020-10-27", "note": "EU Exit Update" }, { "date": "2018-12-18", "note": "Updated to reflect changes to the scope of the regulations." }, { "date": "2018-01-08", "note": "First published." } ] }, { "path": "/guidance/tax-free-allowances-on-property-and-trading-income", "url": "https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income", "title": "Tax-free allowances on property and trading income", "topic": "Income Tax", "organisations": [ "HM Revenue & Customs" ], "document_type": "detailed_guide", "first_published": "2017-04-07", "public_updated": "2019-05-08", "change_history": [ { "date": "2019-05-08", "note": "Update added with what should be done when you do not need to complete a tax return." }, { "date": "2018-04-05", "note": "Updated to clarify the trading and property allowances and who qualifies." }, { "date": "2017-04-06", "note": "First published." } ] }, { "path": "/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax", "title": "Find out if and when you need to use Making Tax Digital for Income Tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "document_type": "detailed_guide", "first_published": "2021-09-23", "public_updated": "2026-03-26", "change_history": [ { "date": "2026-03-26", "note": "The ‘Check if you need to use Making Tax Digital for Income Tax’ section has been updated because the tool now asks about the 2026 to 2027 tax year and exemptions." }, { "date": "2026-01-29", "note": "The list of exemptions has been removed and a link has been added to another page with updated information about exemptions." }, { "date": "2025-12-17", "note": "The guidance now includes further details on permanent and temporary exemptions for Making Tax Digital for Income Tax. It explains which exemptions are automatic and which you need to apply for." }, { "date": "2025-09-29", "note": "Information about who is exempt from Making Tax Digital for Income Tax has been added." }, { "date": "2025-05-22", "note": "The guidance has been updated to confirm if you have qualifying income over £20,000 you will need to use Making Tax Digital for Income Tax, and that the government is introducing legislation to confirm when you will need to start using the service from. The information about who does not need to use the service has been moved up the page. Information about what to do before you start using the service has been updated to link to our step by step guidance and to tell you what should happen before the start of the tax year." }, { "date": "2025-02-03", "note": "Guidance has been updated to confirm the tool will not ask about foreign income and that you can use the tool on behalf of someone else. Guidance about if you need to use the service from 6 April 2027 has been updated to confirm what will happen ahead of 6 April 2027." }, { "date": "2024-11-18", "note": "The Autumn Budget 2024 announced that Making Tax Digital for Income Tax will be extended to sole traders and landlords with qualifying income over £20,000 by the end of this Parliament." }, { "date": "2024-10-16", "note": "Information about when you need to use Making Tax Digital for Income Tax has been added. A link to an interactive guidance tool to check if you need to use Making Tax Digital for Income Tax has been added. Guidance about what is included in your qualifying income has been removed from this page." }, { "date": "2024-07-31", "note": "Information added to confirm how HMRC assess your qualifying income for a tax year and how we assess your qualifying income if you jointly own a property and only receive notice of your share of the income after expenses have been deducted." }, { "date": "2024-04-22", "note": "Information about who will and who will not need to sign up has been updated." }, { "date": "2023-12-20", "note": "The guidance has been updated to clarify when you will need to sign up for Making Tax Digital for Income Tax and when you will not need to." }, { "date": "2022-12-19", "note": "Thresholds for meeting the requirements for Making Tax Digital for Income Tax have been added for April 2026 and April 2027." }, { "date": "2022-08-26", "note": "Information has been added for you to check if you can use Making Tax Digital for Income Tax. Additional information has been added for what is included in your qualifying income, how you should report other income and how residence and domicile affect your qualifying income." }, { "date": "2021-10-11", "note": "You only need to follow the Making Tax Digital for Income Tax rules for your UK self-employment and property income if you're resident or domiciled outside the UK." }, { "date": "2021-10-07", "note": "Added translation" }, { "date": "2021-09-22", "note": "First published." } ] }, { "path": "/guidance/sign-up-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax", "title": "Sign up for Making Tax Digital for Income Tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "document_type": "detailed_guide", "first_published": "2020-02-10", "public_updated": "2026-08-24", "change_history": [ { "date": "2026-08-24", "note": "Information about what happens from September 2026 if you do not sign up to Making Tax Digital for Income Tax has been added." }, { "date": "2026-08-13", "note": "Planned downtime from 5pm on Friday 11 September 2026 to 1pm Tuesday 15 September 2026 has been added." }, { "date": "2026-07-16", "note": "The guidance has been updated to include information about qualifying income. It's also been updated to make clear that volunteers can sign up for this tax year, or the next one. Information about ceased income sources has also been added." }, { "date": "2026-07-13", "note": "The message about planned downtime for the Making Tax Digital for Income Tax service has been removed." }, { "date": "2026-06-26", "note": "A message about planned downtime for the Making Tax Digital for Income Tax service has been added." }, { "date": "2026-05-19", "note": "A message about planned downtime for the Making Tax Digital for Income Tax service has been added." }, { "date": "2026-04-06", "note": "The guidance has been updated for the 2026 to 2027 tax year. If you’re required to use Making Tax Digital for Income Tax from 6 April 2026, you should sign up now. If you're not required to use it until 6 April 2027, you can choose to sign up voluntarily." }, { "date": "2026-03-24", "note": "The message about planned downtime for the Making Tax Digital for Income Tax service has been removed." }, { "date": "2026-03-20", "note": "The message about planned downtime for the Making Tax Digital for Income Tax service has been updated." }, { "date": "2026-03-12", "note": "The ‘Before you sign up’ section has been updated to include a link to information about penalties for those required to use Making Tax Digital for Income Tax." }, { "date": "2026-03-09", "note": "The message about planned downtime for the Making Tax Digital for Income Tax service has been updated." }, { "date": "2026-03-07", "note": "A message about planned downtime for the Making Tax Digital for Income Tax service has been added." }, { "date": "2025-12-17", "note": "Guidance has been updated to make clear who needs to use Making Tax Digital for Income Tax from April 2026 and what they need to sign up. It has also been updated to confirm that anyone signing up must be registered for Self Assessment and have submitted a tax return in the last 2 years. Information about penalties has been updated. Information about exemptions has been added." }, { "date": "2025-05-22", "note": "Information about what Making Tax Digital for Income Tax is has been updated." }, { "date": "2025-04-05", "note": "The 'Who cannot sign up voluntarily' section has been updated to remove those who have income from a furnished holiday let." }, { "date": "2025-04-03", "note": "Information about when penalties will be applied has been clarified. Information about identification checks that may happen when you sign up and about what you need to do if you want to sign up early or sign up in the future has been added." }, { "date": "2025-02-03", "note": "The list of who cannot voluntarily sign up for Making Tax Digital for Income Tax has been updated." }, { "date": "2024-08-01", "note": "Information added to confirm that you need to sign up each income source for Making Tax Digital for Income Tax if you have multiple sources of income." }, { "date": "2024-04-26", "note": "On Monday 22 April information for users who want to voluntarily sign up now was updated as you can now use the sign up service instead of a software provider. Information about who can and cannot sign up voluntarily was updated." }, { "date": "2023-01-09", "note": "Welsh translation added." }, { "date": "2022-12-19", "note": "The date for helping to test and develop Making Tax Digital for Income Tax has been extended to 6 April 2026." }, { "date": "2022-11-30", "note": "The steps to take and what you will need before using Making Tax Digital for Income Tax have been updated. The criteria for voluntarily signing up now has also been updated." }, { "date": "2022-08-26", "note": "Information to check if you can voluntarily sign up now has been added. Information on what to do after you’ve signed up has been removed as this is covered in the Using Making Tax Digital for Income Tax guidance." }, { "date": "2021-12-20", "note": "Information on what you'll need and before you sign up for Making Tax Digital for Income Tax has been updated." }, { "date": "2021-11-04", "note": "Updated information on what to do after you've signed up." }, { "date": "2021-10-08", "note": "Added translation" }, { "date": "2021-06-08", "note": "Information has been added to let you know that if you use an agent they can send you an authorisation request link." }, { "date": "2020-07-23", "note": "Register for a webinar on 29 July for information on the Making Tax Digital for Income Tax pilot." }, { "date": "2020-02-21", "note": "Welsh translation has been added." }, { "date": "2020-02-10", "note": "First published." } ] }, { "path": "/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax", "url": "https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax", "title": "Work out your qualifying income for Making Tax Digital for Income Tax", "topic": "Making Tax Digital", "organisations": [ "HM Revenue & Customs" ], "document_type": "detailed_guide", "first_published": "2024-10-16", "public_updated": "2026-09-11", "change_history": [ { "date": "2026-09-11", "note": "The information about what you should do if all your self-employment and property income ceased before 6 April 2026 has been updated." }, { "date": "2026-07-16", "note": "Information has been added explaining that if all your self-employment or property income sources have ceased since you submitted your last Self Assessment tax return, you need to tell HMRC before the start of the next tax year. You’ll then receive a letter confirming that you do not need to use Making Tax Digital for Income Tax. More information about how changes to your Self Assessment tax return after you submit it may affect when you need to use Making Tax Digital for Income Tax has been added. Definitions for ‘ceased income’ and ‘annualise’ have been added. The example for ceasing a single income source has been updated to include property income." }, { "date": "2026-01-29", "note": "The guidance has been updated to explain that if you get a share of profit from a partnership as an individual partner, this does not count towards your qualifying income. Additionally, you still need to include that share of profit in your end of year tax return through your compatible software." }, { "date": "2026-01-06", "note": "Guidance has been updated to make clear that if you receive qualifying care relief, you will not need to use Making Tax Digital for Income Tax before April 2027." }, { "date": "2025-11-24", "note": "Guidance has been updated to clarify which sources of income do and do not count toward qualifying income. \r\n\r\nInformation about ‘Ceased income sources’, ‘Amendments to your Self Assessment tax return’, ‘If you use averaging relief’, ‘One off transactions in UK land’ and ‘If you get income from UK Real Estate Investment Trusts (UK REITS) or a Property Authorised Investment Fund (PAIFs)’ has been added.\r\n\r\nInformation about ‘If your accounting period is longer or shorter than 12 months’, ‘If you're a carer that is eligible for qualifying care relief’ and ‘How your tax residence affects your qualifying income’ has also been updated." }, { "date": "2025-02-25", "note": "Guidance has been updated to clarify what sources of income do and do not count towards your qualifying income. Information has been added on how HMRC will assess your income based on your Self Assessment tax return and when your accounting period is longer or shorter than 12 months. Information has been added about what you need to do if you already use Making Tax Digital for Income Tax and you start a new business. What’s included in your qualifying income has been updated with information about income where transactions in UK land rules apply. What’s not included in your qualifying income has been updated with information about basis period reform. Information about tax residency has been updated to clarify what contributes to your qualifying income if you are UK tax resident and not UK resident." }, { "date": "2024-10-15", "note": "Added translation" } ] }, { "path": "/guidance/packaging-data-check-reporting-periods-and-submission-deadlines", "url": "https://www.gov.uk/guidance/packaging-data-check-reporting-periods-and-submission-deadlines", "title": "Deadlines for registration and packaging data reporting", "topic": "Packaging (EPR)", "organisations": [ "Department for Environment, Food & Rural Affairs" ], "document_type": "detailed_guide", "first_published": "2025-02-19", "public_updated": "2026-08-19", "change_history": [ { "date": "2026-08-19", "note": "Updated details of registration and packaging reporting deadlines." }, { "date": "2025-12-16", "note": "Information updated throughout to clarify reporting dates and include links to updated regulatory position statements for all 4 nations. The EA statement now includes information about collecting and reporting data about paper and plastic bags supplied in England." }, { "date": "2025-10-20", "note": "Updating deadline information for the next reporting period, including information about registration deadlines." }, { "date": "2025-04-03", "note": "The 1 April reporting deadline has passed. This edition updates tenses accordingly." }, { "date": "2025-02-19", "note": "First published." } ] }, { "path": "/guidance/epr-for-packaging-what-you-must-do-as-a-small-producer", "url": "https://www.gov.uk/guidance/epr-for-packaging-what-you-must-do-as-a-small-producer", "title": "EPR for packaging: what you must do as a ‘small producer’", "topic": "Packaging (EPR)", "organisations": [ "Department for Environment, Food & Rural Affairs" ], "document_type": "detailed_guide", "first_published": "2025-05-02", "public_updated": "2026-02-19", "change_history": [ { "date": "2026-02-19", "note": "Compliance schemes can now register producers on the report packlaging data service." }, { "date": "2025-12-16", "note": "Page updated to improve clarity and to include reference to the Regulatory Position statement issued by the Environment Agency about collecting and reporting paper and plastic bags supplied in England." }, { "date": "2025-06-19", "note": "Updating to explain that all drinks containers must be recorded as 'household drink containers', and adding details about packaging types to use, to match the information given in the 'Packaging data: what to collect for extended producer responsibility'." }, { "date": "2025-05-01", "note": "First published." } ] }, { "path": "/guidance/extended-producer-responsibility-for-packaging-how-to-assess-household-and-non-household-packaging", "url": "https://www.gov.uk/guidance/extended-producer-responsibility-for-packaging-how-to-assess-household-and-non-household-packaging", "title": "Extended producer responsibility for packaging: how to assess household and non-household packaging", "topic": "Packaging (EPR)", "organisations": [ "Department for Environment, Food & Rural Affairs", "Environment Agency", "Natural Resources Wales" ], "document_type": "detailed_guide", "first_published": "2024-03-11", "public_updated": "2025-08-05", "change_history": [ { "date": "2025-08-05", "note": "Example 5 related to fast food packaging has been amended to clarify how to classify and report this packaging type." }, { "date": "2025-04-25", "note": "Updates to the 'types of possible evidence for packaging supplied directly to a business or public institution’ section of the guidance, including examples. Small amendment to clarify when you can class primary and shipment packaging as non household. Small addition under the 'evidence for products that are designed for business or public institution use only' section to clarify that labelling alone is not sufficient evidence." }, { "date": "2024-11-08", "note": "Clarifying that packaging can be classified as non household if it's supplied to a business or public institution which is the end user of the packaging, not 'the end user of the goods contained in the packaging' as the previous version stated." }, { "date": "2024-03-11", "note": "First published." } ] }, { "path": "/guidance/extended-producer-responsibility-for-packaging-recycling-obligations-and-waste-disposal-fees", "url": "https://www.gov.uk/guidance/extended-producer-responsibility-for-packaging-recycling-obligations-and-waste-disposal-fees", "title": "Extended producer responsibility for packaging: recycling obligations and waste disposal fees", "topic": "Packaging (EPR)", "organisations": [ "Department for Environment, Food & Rural Affairs", "Environment Agency" ], "document_type": "detailed_guide", "first_published": "2024-12-19", "public_updated": "2026-04-07", "change_history": [ { "date": "2026-04-07", "note": "In the regulations, there's a combined recycling obligation for 'paper, board and fibre-based composite material'. We've added that to meet the recycling obligation, you can use any combination of PRNs or PERNs for: \r\n\r\n•\tpaper or board\r\n•\tfibre-based composite material\r\n\r\nWe've also updated the table that sets out 'packaging recycling targets 2025 to 2027'. The targets for 'paper' have been broadened to 'paper, board and fibre-based composite material'." }, { "date": "2026-02-12", "note": "You can now accept 2025 December waste PRNs and PERNs to meet your 2026 recycling obligations in the Report Packaging Data service. We have removed a section of this guidance that said this functionality was not available yet." }, { "date": "2025-12-05", "note": "This update explains that you cannot accept any PRNs or PERNS to meet 2026 recycling obligations on the Report Packaging Data (RPD) service is updated. Any you accept will go towards your 2025 obligations." }, { "date": "2025-10-31", "note": "Updating link to the base fees and taking table from there." }, { "date": "2025-07-11", "note": "Update so that references to the calculations show that the launch of this functionality has been slightly delayed." }, { "date": "2025-06-11", "note": "This adds some information on what happens to the recycling obligations of groups and subsidiaries if their structure changes over the course of a year and provides a link to more detailed guidance" }, { "date": "2025-03-07", "note": "Clarified that waste disposal fees only need to be paid for packaging that is classed as household, commonly binned packaging, or glass household drinks containers, with links to the guidance on household and non-household packaging." }, { "date": "2025-02-28", "note": "Added recycling targets for 2023 to 2025. Updated guidance about managing PRNs and PERNs on the EPR for packaging service." }, { "date": "2025-02-25", "note": "Removing date sensitive guidance for December 2024 and January 2025. Emphasising that obligations have to be met per material. Explaining how managing PRNs and PERNs will work through the EPR for packaging service." }, { "date": "2024-12-19", "note": "First published." } ] }, { "path": "/guidance/report-packaging-data-create-your-reporting-file", "url": "https://www.gov.uk/guidance/report-packaging-data-create-your-reporting-file", "title": "Report packaging data: create your reporting file", "topic": "Packaging (EPR)", "organisations": [ "Department for Environment, Food & Rural Affairs" ], "document_type": "detailed_guide", "first_published": "2026-08-19", "public_updated": "2026-08-19", "change_history": [ { "date": "2026-08-19", "note": "Replaced the file specification for reporting packaging data with a refreshed version. There are no material changes to this content. The tables are easier to navigate and tables 1b, 3b and 4b have been added to make it easier for small producers to create a file." }, { "date": "2026-08-19", "note": "First published." } ] }, { "path": "/guidance/check-if-you-need-to-register-for-plastic-packaging-tax", "url": "https://www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax", "title": "Plastic Packaging Tax: steps to take", "topic": "Plastic Packaging Tax", "organisations": [ "HM Revenue & Customs" ], "document_type": "detailed_guide", "first_published": "2021-11-04", "public_updated": "2026-02-12", "change_history": [ { "date": "2026-02-12", "note": "The new rate for Plastic Packaging Tax from 1 April 2026 is £228.82 per tonne." }, { "date": "2025-03-31", "note": "The new rate for Plastic Packaging Tax from 1 April 2025 is £223.69 per tonne." }, { "date": "2024-01-02", "note": "The rate of tax from 1 April 2024 has been added and is £217.85 per tonne." }, { "date": "2023-03-31", "note": "You must now look back 12 months from the last day of the month, to check how much finished plastic packaging components you manufactured and imported, instead of looking back from 1 April 2022." }, { "date": "2023-03-15", "note": "The rate of tax from 1 April 2023 has been added and is £210.82 per tonne." }, { "date": "2022-02-07", "note": "Added translation" }, { "date": "2021-12-30", "note": "A link to guidance on how to carry out due diligence has been added." }, { "date": "2021-12-17", "note": "A link to information about which records and accounts you must keep for Plastic Packaging Tax has been added." }, { "date": "2021-11-04", "note": "First published." } ] }, { "path": "/guidance/check-if-you-need-to-tell-hmrc-about-your-income-from-online-platforms", "url": "https://www.gov.uk/guidance/check-if-you-need-to-tell-hmrc-about-your-income-from-online-platforms", "title": "Check if you need to tell HMRC about your income from online platforms", "topic": "Platform reporting", "organisations": [ "HM Revenue & Customs" ], "document_type": "detailed_guide", "first_published": "2024-11-28", "public_updated": "2025-02-13", "change_history": [ { "date": "2025-02-13", "note": "Selling goods, providing a service and creating online content sections have been updated. If your total income is more than the £1,000 trading allowance for the tax year (6 April to 5 April), you'll need to tell us about it." }, { "date": "2024-12-17", "note": "A link has been added to leave feedback about this guidance. Information has been added to make it clearer when you must tell HMRC about income you've received." }, { "date": "2024-12-02", "note": "Added translation" }, { "date": "2024-11-28", "note": "First published." } ] }, { "path": "/guidance/selling-goods-or-services-on-a-digital-platform", "url": "https://www.gov.uk/guidance/selling-goods-or-services-on-a-digital-platform", "title": "Selling goods or services on a digital platform", "topic": "Platform reporting", "organisations": [ "HM Revenue & Customs" ], "document_type": "detailed_guide", "first_published": "2024-08-01", "public_updated": "2025-09-22", "change_history": [ { "date": "2025-09-22", "note": "The link for digital platform operators to find out how to report sellers to HMRC has been updated." }, { "date": "2024-12-30", "note": "A section on what information sellers will receive from online platforms has been added." }, { "date": "2024-07-31", "note": "First published." } ] }, { "path": "/guidance/placing-ukca-or-ce-marked-products-on-the-market-in-great-britain", "url": "https://www.gov.uk/guidance/placing-ukca-or-ce-marked-products-on-the-market-in-great-britain", "title": "Placing UKCA or CE marked products on the market in Great Britain", "topic": "Product marking", "organisations": [ "Department for Business, Innovation, Science and Trade", "Department for Business and Trade" ], "document_type": "detailed_guide", "first_published": "2026-03-31", "public_updated": "2026-08-21", "change_history": [ { "date": "2026-08-21", "note": "Update to the 'declaration of conformity' template. References to ‘EEE’ have been changed to ‘product’." }, { "date": "2026-04-07", "note": "Designated standards information in Section 3 on use of voluntary or mandatory standards updated. Red Ensign link in Section 6 updated." }, { "date": "2026-03-31", "note": "First published." } ] }, { "path": "/government/publications/general-product-safety-regulations-2005", "url": "https://www.gov.uk/government/publications/general-product-safety-regulations-2005", "title": "General product safety regulations: Great Britain", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "document_type": "statutory_guidance", "first_published": "2021-01-01", "public_updated": "2024-12-13", "change_history": [ { "date": "2024-12-13", "note": "Guide updated to reflect the introduction of new general product safety regulations in Northern Ireland." }, { "date": "2023-05-04", "note": "Guides updated with minor amendments and references to the Windsor Framework." }, { "date": "2022-11-17", "note": "GB guide updated to reflect the further extension of the transition period for UKCA marking." }, { "date": "2022-07-26", "note": "GB guide updated." }, { "date": "2022-05-10", "note": "Guides amended to clarify what actions businesses must take if non-compliance with the regulations is found." }, { "date": "2022-03-15", "note": "GB and NI guides converted to HTML format for accessibility reasons." }, { "date": "2021-01-01", "note": "First published." } ] }, { "path": "/government/publications/general-product-safety-regulations-northern-ireland", "url": "https://www.gov.uk/government/publications/general-product-safety-regulations-northern-ireland", "title": "General product safety regulations: Northern Ireland", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "document_type": "guidance", "first_published": "2024-12-03", "public_updated": "2025-11-04", "change_history": [ { "date": "2025-11-04", "note": "Factsheet and detailed guidance amended to clarify that establishing whether the supply of a product is done in the course of a commercial activity must be assessed on a case-by-case basis." }, { "date": "2025-04-15", "note": "Factsheet extended to include a quick way to check the obligations of your business and four case studies, and detailed guidance updated to clarify the scope of the regulations and the exemptions." }, { "date": "2024-12-03", "note": "First published." } ] }, { "path": "/guidance/making-cosmetic-products-available-to-consumers-in-great-britain", "url": "https://www.gov.uk/guidance/making-cosmetic-products-available-to-consumers-in-great-britain", "title": "Making cosmetic products available to consumers in Great Britain", "topic": "Product safety", "organisations": [ "Department for Business, Innovation, Science and Trade", "Department for Business and Trade", "Office for Product Safety and Standards" ], "document_type": "detailed_guide", "first_published": "2021-10-04", "public_updated": "2021-10-04", "change_history": [ { "date": "2021-10-03", "note": "First published." } ] }, { "path": "/guidance/product-safety-advice-for-businesses", "url": "https://www.gov.uk/guidance/product-safety-advice-for-businesses", "title": "Product safety advice for businesses", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "document_type": "detailed_guide", "first_published": "2019-03-29", "public_updated": "2026-07-21", "change_history": [ { "date": "2026-07-21", "note": "\"Important note on future changes in Northern Ireland\" added." }, { "date": "2024-12-13", "note": "Page updated to reflect the introduction of new general product safety regulations in Northern Ireland, with other minor amendments." }, { "date": "2021-01-28", "note": "Business Readiness Leaflet providing guidance to business on following the end of the EU Transition Period, has been added" }, { "date": "2019-09-20", "note": "Link added to guidance on how to place manufactured goods on the UK market after Brexit." }, { "date": "2019-03-29", "note": "First published." } ] }, { "path": "/guidance/product-safety-and-legal-metrology-regulations", "url": "https://www.gov.uk/guidance/product-safety-and-legal-metrology-regulations", "title": "Product safety and legal metrology regulations", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "document_type": "detailed_guide", "first_published": "2019-04-17", "public_updated": "2026-05-15", "change_history": [ { "date": "2026-05-15", "note": "List of metrology regulations updated." }, { "date": "2021-01-15", "note": "Lists updated with EU Exit Regulations." }, { "date": "2019-04-17", "note": "First published." } ] }, { "path": "/guidance/product-safety-for-businesses-a-to-z-of-industry-guidance", "url": "https://www.gov.uk/guidance/product-safety-for-businesses-a-to-z-of-industry-guidance", "title": "Product safety for businesses: A to Z of industry guidance", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "document_type": "detailed_guide", "first_published": "2019-03-29", "public_updated": "2026-03-02", "change_history": [ { "date": "2026-03-02", "note": "Link added to a technical advisory note for businesses and industry on testing for asbestos in consumer products containing sand such as toys, hobby and decorative products." }, { "date": "2026-02-25", "note": "Links added to the Grenfell Tower Inquiry Government Annual Report February 2026, and the Construction Products Reform White Paper and associated consultation." }, { "date": "2025-05-01", "note": "Link added to guidance on the Furniture and Furnishings (Fire) (Safety) (Amendment) Regulations 2025." }, { "date": "2025-03-20", "note": "Link added to safety advice on laser consumer products from the UK Health Security Agency." }, { "date": "2025-02-26", "note": "Links added to the Government response to the Grenfell Tower Inquiry and the Construction Products Reform Green Paper." }, { "date": "2024-12-13", "note": "Page updated to reflect the introduction of new general product safety regulations in Northern Ireland, with other minor amendments." }, { "date": "2023-11-07", "note": "Link added to new guide on the equipment for explosive atmospheres regulations for Northern Ireland, as amended in August 2023." }, { "date": "2020-04-03", "note": "Link added to OPSS COVID-19 guidance for businesses on placing hand cleaning and sanitising products on the UK market." }, { "date": "2019-09-23", "note": "Link added to guidance on how product safety regulations will change after Brexit." }, { "date": "2019-03-29", "note": "First published." } ] }, { "path": "/guidance/refining-the-law-to-better-protect-consumers", "url": "https://www.gov.uk/guidance/refining-the-law-to-better-protect-consumers", "title": "Refining the law to better protect consumers", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "document_type": "detailed_guide", "first_published": "2025-04-01", "public_updated": "2026-04-08", "change_history": [ { "date": "2026-04-08", "note": "Links added to three product regulation consultations." }, { "date": "2025-07-22", "note": "Page updated following Royal Assent of the Product Regulation and Metrology Act 2025." }, { "date": "2025-03-31", "note": "First published." } ] }, { "path": "/government/publications/toys-safety-regulations-2011", "url": "https://www.gov.uk/government/publications/toys-safety-regulations-2011", "title": "Toys (Safety) Regulations 2011", "topic": "Product safety", "organisations": [ "Office for Product Safety and Standards" ], "document_type": "statutory_guidance", "first_published": "2021-01-01", "public_updated": "2025-03-24", "change_history": [ { "date": "2025-03-24", "note": "GB guide updated to include actions you need to take if your Approved Body resigns." }, { "date": "2024-12-11", "note": "Guides revised following legislation to extend recognition of CE marking on products being placed on the Great Britain market which came into effect on 1 October 2024." }, { "date": "2023-11-07", "note": "Minor changes to the NI guide to reflect the Government’s announcement on 1 August to extend recognition indefinitely of CE marking in certain product sectors for placing goods on the GB market." }, { "date": "2023-05-04", "note": "Guides updated with minor amendments and references to the Windsor Framework." }, { "date": "2023-01-09", "note": "Guide footnotes updated to reference the Product Safety and Metrology (Amendment and Transitional Provisions) Regulations 2022." }, { "date": "2022-11-17", "note": "GB guide updated to reflect the further extension of the transition period for UKCA marking." }, { "date": "2022-07-26", "note": "GB guide updated to take account of the Government’s announcement on 20 June of changes to make it simpler for businesses to apply the new UKCA marking." }, { "date": "2022-05-10", "note": "Guides amended to clarify what actions businesses must take if non-compliance with the regulations is found." }, { "date": "2022-03-15", "note": "GB and NI guides converted to HTML format for accessibility reasons." }, { "date": "2022-01-06", "note": "Section 5 of the guidance for Great Britain amended to clarify the manufacturer's labelling requirements." }, { "date": "2021-11-16", "note": "Guides updated to clarify product labelling requirements, reflect the extension of the transition period for UKCA marking, and refer to EU Market Surveillance Regulation 2019/1020, now in force in Northern Ireland." }, { "date": "2021-01-01", "note": "First published." } ] }, { "path": "/self-assessment-tax-returns", "url": "https://www.gov.uk/self-assessment-tax-returns", "title": "Self Assessment tax returns", "topic": "Self Assessment", "organisations": [ "HM Revenue & Customs" ], "document_type": "guide", "first_published": "2012-07-03", "public_updated": "2024-11-05", "change_history": [] }, { "path": "/guidance/vat-overseas-businesses-using-an-online-marketplace-to-sell-goods-in-the-uk", "url": "https://www.gov.uk/guidance/vat-overseas-businesses-using-an-online-marketplace-to-sell-goods-in-the-uk", "title": "Businesses selling goods in the UK using online marketplaces", "topic": "VAT", "organisations": [ "HM Revenue & Customs" ], "document_type": "detailed_guide", "first_published": "2016-09-16", "public_updated": "2024-04-23", "change_history": [ { "date": "2024-04-23", "note": "The VAT threshold has increased from £85,000 a year to £90,000 a year." }, { "date": "2024-01-03", "note": "Link to the VAT 1 form in the section 'Registering for VAT' has been removed." }, { "date": "2020-12-31", "note": "Guide updated with more information on seller VAT obligations from 1 January 2021. Chinese translation also removed." }, { "date": "2018-07-31", "note": "VAT registration section updated to include how to register for VAT." }, { "date": "2018-04-13", "note": "A Chinese translation of the guidance has been added." }, { "date": "2018-03-15", "note": "Updated with changes announced in the Autumn 2017 Budget for sellers that use online marketplaces." }, { "date": "2017-02-22", "note": "A Chinese version of this webpage is available" }, { "date": "2016-09-15", "note": "First published." } ] }, { "path": "/guidance/charging-vat-on-goods-sold-direct-to-customers-in-the-uk", "url": "https://www.gov.uk/guidance/charging-vat-on-goods-sold-direct-to-customers-in-the-uk", "title": "Charging VAT on goods sold direct to customers in the UK", "topic": "VAT", "organisations": [ "HM Revenue & Customs" ], "document_type": "detailed_guide", "first_published": "2023-03-08", "public_updated": "2026-01-30", "change_history": [ { "date": "2026-01-30", "note": "Added translation" }, { "date": "2025-06-20", "note": "Clarified how to check if you're an overseas seller or established in the UK for VAT." }, { "date": "2023-03-08", "note": "Added translation" } ] }, { "path": "/guidance/charging-vat-when-using-an-online-marketplace-to-sell-goods-to-customers-in-the-uk", "url": "https://www.gov.uk/guidance/charging-vat-when-using-an-online-marketplace-to-sell-goods-to-customers-in-the-uk", "title": "Charging VAT when using an online marketplace to sell goods to customers in the UK", "topic": "VAT", "organisations": [ "HM Revenue & Customs" ], "document_type": "detailed_guide", "first_published": "2023-03-08", "public_updated": "2025-06-20", "change_history": [ { "date": "2025-06-20", "note": "Clarified how to check if you're an overseas seller or established in the UK." }, { "date": "2023-03-08", "note": "Added translation" } ] }, { "path": "/register-for-vat", "url": "https://www.gov.uk/register-for-vat", "title": "Register for VAT", "topic": "VAT", "organisations": [ "HM Revenue & Customs" ], "document_type": "guide", "first_published": "2022-05-16", "public_updated": "2024-10-10", "change_history": [] } ] }