Significant change to the pensions automatic enrolment regime, extending enrolment to younger workers, and removing the lower earnings threshold for qualifying earnings, has been on the horizon for some time. Here’s the latest.
HMRC publicises areas of error in claims for plant and machinery allowances
HMRC is publicising areas of error when claiming plant and machinery allowances to help keep on the right side of the rule.
Staff tips: when do new employer duties begin?
A new Code of Practice on the fair and transparent distribution of tips was published and laid before Parliament. Here’s the latest.
Travel expenses for flexible and hybrid workers
Travel costs make up a large part of necessary expenditure for many businesses. With the shift to some form of out of office working […]
If HMRC ask you to prove your main residence, could you?
If HMRC ask you to prove your main residence, could you? This is a very important question when it comes to Capital Gains Tax (CGT) and Private Residence Relief.
HMRC shifts ground on training costs
Updated HMRC guidance makes interesting reading if you are self-employed and decide to upskill. Is the training tax deductible — or not? There are […]
What constitutes Scottish taxpayer status?
Correctly identifying Scottish taxpayer status matters. With Scottish Income Tax rates and bands steadily diverging from those in the rest of the UK, employers […]
Changes to the reporting of taxable benefits
From April 2026, it’s expected that employers will be required to report and pay Income Tax and Class 1A National Insurance contributions on benefits in kind in real time, via payroll software.
