News

UK–India National Insurance exemptions

The UK–India Double Contributions Convention (DCC), which came into force on 15 July 2026 alongside the countries’ trade agreement, aims ...
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New rules for Plastic Packaging Tax from April 2027

New rules for Plastic Packaging Tax (PPT) will take effect from 1 April 2027, changing how businesses account for chemically ...
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Advance assurance on R&D claims

HMRC offers small and medium-sized enterprises (SMEs) two voluntary advance assurance services to help provide greater certainty about Research and ...
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HMRC introduces faster National Insurance refunds

HMRC has introduced an automated payment process to speed up refunds for people who may have overpaid National Insurance contributions ...
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New registration rules for payrolling benefits in kind

From 6 April 2027, employers must payroll taxable benefits in kind and expenses in real time, including company cars, car ...
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New HMRC tax assessments for savings interest

HMRC is beginning to issue tax calculation letters (P800) and Simple Assessment notices (PA302) to collect any tax owed on ...
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Outsourced Payroll is not a TUPE Transfer: Lessons from a costly VAT ruling

A recent tribunal decision shows that calling an arrangement a "TUPE transfer" does not make it one. For accounting firms ...
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Could businesses get more choice over software?

Most businesses now depend on several software systems to manage everyday activities such as email, accounting, document preparation, customer records ...
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New proposals could change self-employment rules

Businesses that engage freelancers, contractors and other self-employed workers may need to review their arrangements following a new Government consultation ...
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VAT on education: could providers be entitled to refunds?

Alternative providers of higher and further education may be able to claim refunds of VAT following a recent Court of ...
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Cryptoassets: common tax mistakes to avoid

Cryptoassets can create unexpected tax liabilities. HMRC’s guidance highlights several areas where mistake can be made. Assuming crypto-to-crypto exchanges are ...
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HMRC reveals £42.8 billion outstanding tax debt

HMRC has revealed that it had £42.8 billion in outstanding tax debt at the end of March 2025, equivalent to ...
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Tax to pay when you get a pension

You may have to pay Income Tax on your pension if your total annual taxable income exceeds your Personal Allowance ...
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Paying the 2025-26 Child Benefit tax charge

Taxpayers who need to pay the High Income Child Benefit Charge (HICBC) for 2025-26 may be able to pay it ...
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New tax return requirements for company directors

Company directors who complete a self-assessment tax return should be aware of new mandatory reporting requirements that came into effect ...
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Business confidence rises but is it time to invest?

Business confidence across the UK is showing signs of improvement, although many smaller businesses remain reluctant to commit money to ...
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Late payments: Is your business at risk?

Late payment of invoices remains one of the most persistent problems facing UK small businesses, and recent research suggests the ...
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Corporation tax receipts pass £100 billion

HMRC’s latest Corporation Tax statistics show that receipts from corporate taxes passed £100 billion for the first time in 2025-26 ...
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