- Latest 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 to prevent employees and employers paying social security

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 recycled plastic and removing pre-consumer plastic waste as an eligible

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 Development (R&D) tax relief claims before they

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. The process has been in use since early summer, according to

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 fuel, vans, van fuel, and employer-provided medical benefits. Most other

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 bank and building society interest earned during the 2025-26 tax year.
Some

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 and their HR teams, the case reminds them that employment status

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 and internal communication, and as these systems

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 aimed at tackling bogus self-employment

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 Appeal ruling, although the position remains subject to further legal

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 tax-free. Exchanging one type of

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 5% of total tax receipts. The figures appear in its corporate report, The HMRC tax debt