Category Archives: Uncategorised

UK employers with employees who normally work overseas may have PAYE and National Insurance obligations when those employees come to the UK to carry out their duties in the UK on a short-term basis. Employers should consider the position whenever an overseas employee visits the UK to work. The fact that the employee remains employed […]

Some taxpayers have already started to receive Simple Assessment letters from HMRC for the 2025-26 tax year, with a further tranche due to be sent between October and December 2026. Simple Assessment is used where HMRC cannot collect income tax through PAYE or self-assessment. The PA302 letter sets out HMRC’s calculation of the tax due, […]

HMRC has launched an improved online service to make it easier for individuals to register for self-assessment. Anyone who needs to submit a tax return for the first time for the 2025-26 tax year should notify HMRC by 5 October 2026 to avoid a potential penalty. The new service is available through a Personal Tax […]

Making a trading loss whilst not ideal can sometimes generate a tax refund. If you are a self-employed individual or a member of a trading partnerships, a trading loss can potentially be set against other income or capital gains. This can reduce the amount of tax payable and, where tax has already been paid, may […]

If you are a sole trader or landlord who should have joined Making Tax Digital for Income Tax in April but did not sign up, HMRC may now be doing it for you. From September 2026, HMRC began automatically signing up people whose records show qualifying self-employment and property income of more than £50,000 in […]

When a customer takes 60 or 90 days to pay an invoice that should have been settled in 30 days, there is another way of looking at the transaction. You are effectively providing the customer with finance, usually without charging them for it. Late payment remains a significant problem for smaller businesses, although the latest […]

For many businesses, broadband has gradually become as important as electricity. Cloud accounting, video meetings, online backups, customer management systems and increasingly artificial intelligence applications all depend on reliable connectivity. The Government’s latest Project Gigabit progress report, published on 22 September, says gigabit-capable broadband is now available to more than 88% of UK homes and […]

Companies House enforcement has started Companies House identity verification has moved from being something directors can leave on their “to do” list to an issue requiring immediate attention. On 17 September, the Insolvency Service announced the first successful prosecutions involving directors who had failed to comply with the new identity verification requirements. Three directors were […]

Recent employment figures suggest that the number of people on UK payrolls is continuing to fall. That does not necessarily mean your business should reduce its workforce. However, it does provide a useful reminder to look at one of the largest costs faced by many businesses. The important question is not whether other employers are […]