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MTD for Income Tax: Is Your Record-Keeping Ready for Quarterly Reporting?

The introduction of Making Tax Digital for Income Tax Self Assessment (MTD for ITSA) marks a significant change for self-employed individuals and landlords with certain levels of qualifying income. Businesses…
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P11Ds Filed? Don’t Forget Your Class 1A NIC Payment

P11Ds were due for submission on 6 July. However, once benefits and expenses have been reported to HMRC, employers must also ensure that any Class 1A National Insurance Contributions (NICs)…
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Could Your Retirement and Estate Plans Benefit From a Fresh Review?

Retirement planning in the UK is becoming increasingly complex with major changes to pensions, inheritance tax and the wider fiscal framework. Planning for the future, and for the next generation,…
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Over 110,000 taxpayers yet to register for MTD

More than 110,000 unrepresented taxpayers who must register for Making Tax Digital (MTD) from April 2026 have still not done so, according to the Low Incomes Tax Reform Group (LITRG).…
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Expansion of ‘uncertain tax treatment’ rules cause for concern

Government plans to extend the rules requiring some taxpayers to declare ‘uncertain’ tax positions risk creating more uncertainty, compliance burdens and tax disputes according to the CIOT. The uncertain tax…
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Phased rollout of payrolling for employee benefits a ‘welcome step’

The decision to phase in the mandatory payrolling of benefits in kind is a ‘welcome step’ to allow employers and payroll software providers more time to prepare for significant changes,…
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Latest guidance for employers

HMRC has published the latest issue of the Employer Bulletin. The February issue has information on various topics, including: end of year reporting payrolling employees’ benefits and expenses get ready…
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Advisory fuel rates for company cars

New company car advisory fuel rates have been published and took effect from 1 March 2025. The guidance states: ‘you can use the previous rates for up to one month from…
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Parliamentary watchdog accuses HMRC of deliberately ‘degrading’ phone services

Parliament’s spending watchdog has accused HMRC of deliberately running down its phone services to force people to go online, according to a report. The Public Accounts Committee’s (PAC) report into…
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Government commissions review of the Loan Charge

The government has commissioned an independent review of the Loan Charge. The Exchequer Secretary to the Treasury made a Written Ministerial Statement announcing that Ray McCann, a former President of…
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CIOT calls on government to rewrite unfair VAT rules

The Chartered Institute of Taxation (CIOT) is calling on the government to address unfair tax rules as interest rates on late payments rise. The CIOT is urging the government to…
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Pension reforms to ‘unlock billions’ for government growth agenda

New rules that will give more flexibility over how occupational defined benefit pension schemes are managed, according to the government. The government said this will remove blockages that are inhibiting…
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MTD for Income Tax: Is Your Record-Keeping Ready for Quarterly Reporting?

The introduction of Making Tax Digital for Income Tax Self Assessment (MTD for ITSA) marks a significant change for self-employed individuals and landlords with certain levels of qualifying income. Businesses…
Read more

P11Ds Filed? Don’t Forget Your Class 1A NIC Payment

P11Ds were due for submission on 6 July. However, once benefits and expenses have been reported to HMRC, employers must also ensure that any Class 1A National Insurance Contributions (NICs)…
Read more

Could Your Retirement and Estate Plans Benefit From a Fresh Review?

Retirement planning in the UK is becoming increasingly complex with major changes to pensions, inheritance tax and the wider fiscal framework. Planning for the future, and for the next generation,…
Read more

Autumn Budget 2025

The Chancellor, Rachel Reeves, presented her 2025 Budget to Parliament on 26 November 2025. She made it clear that this would be an Autumn Budget that focused on fairness, with…
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FW Smith Riches & Co Recognised for Client Service Excellence

FW Smith Riches & Co, a London-based firm of ICAEW Chartered Accountants with roots dating back to the 1880s, has been shortlisted for the Client Service Award (Medium and Large…
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Spring Statement 2025

Chancellor Rachel Reeves delivered the Spring Statement on Wednesday 26th March 2025, outlining the economic priorities of the Labour Government and reaffirming a commitment to fiscal discipline and long-term investment.…
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