PAYE rules for labour supply chains (umbrella companies)
From 6 April 2026, significant changes to PAYE rules will affect umbrella companies, recruitment agencies, and end clients,…
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New 40% First Year Allowance now in force
The new 40% First Year Allowance came into force from 1 January 2026. This marks an important development…
Do you need a company audit in the UK?
Not every UK limited company needs a statutory audit. Many smaller companies qualify for audit exemption, but it…
Protecting your online passwords
With so many online accounts now in daily use, including banking, shopping, email and HMRC services, password security…
Basis period reform – spreading rules for payment
If your business has transitional profits from basis period reform, spreading over five years may reduce the cash…
Struggling to meet tax payments this month?
With the balancing payment and first payment on account both due on 31 January 2026, it is worth…
Selling a second property?
CGT on certain UK residential property sales often has a strict 60-day reporting and payment deadline, so early…
Saving tax using the Marriage Allowance
If one partner earns under £12,570, you could transfer part of their unused personal allowance and cut your…
Annual payroll reporting chores
There are a number of annual payroll reporting issues that employers are required to complete. With the tax year…
Spring Statement 2026
The Chancellor, Rachel Reeves has confirmed that she will deliver the Spring Statement to the House of Commons…
Take care when labelling a bonus as discretionary in a…
The High Court recently issued a ruling regarding the enforceability and interpretation of "discretionary" bonus provisions in employment…
Corporation Tax 19% or 25%?
If your company profits sit between £50,000 and £250,000, marginal relief can soften the jump from 19% to…
