Employees who join their employer’s pensions salary sacrifice scheme stop paying pension contributions and instead sacrifice part of their gross salary in return for higher employer pension contributions. This means that both employers’ and employees’ National Insurance Contributions (NICs) are saved whilst maintaining the same amount of pensions savings. This is because employers’ pension contributions […]

If you are a sole trader or landlord with combined turnover from trade and property exceeding £50,000 in 2024/25, you’re likely to be mandated into Making Tax Digital (MTD) from 6 April 2026. Individuals with lower income will be mandated at later dates. We have covered the general MTD requirements in previous newsletters, but it’s […]

A recent First Tier Tribunal case gave us a useful reminder of the rules governing the VAT treatment of private tuition. In Rushby Dance & Fitness Centre v HMRC (TC09534), the lead appellant and three other dance tutors unsuccessfully argued that their dance classes qualified as VAT-exempt private tuition. The exemption for private tuition is […]

Date What’s Due 1 July Corporation Tax for year to 30/09/2024, unless quarterly instalments apply 5 July Last date for agreeing PAYE settlement agreements for 2024/25 employee benefits 5 July Deadline for agents and tenants to submit returns of rent paid to non-resident landlords and tax deducted for 2024/25 6 July Deadline for forms P11D […]

On 28 April 2025, the Government made several tax policy announcements, launched consultations and confirmed previously announced developments. Key points included: Mandatory payrolling of benefits in kind (BIKs) will be delayed until 6 April 2027. This is to give more time for software providers, employers and tax agents to prepare for the change. The mandate was […]

P11D forms for reporting expenses and benefits in kind provided to employees and directors in 2024/25 need to be submitted by 6 July 2025. Note that paper forms are no longer acceptable; the return must be made online using PAYE Online for employers or commercial software. Remember that reimbursed expenses no longer need to be […]

The deadline for reporting shares and securities and share options issued to employees for 2024/25 is 6 July 2025. This is the same as the deadline for reporting expenses and benefits provided to employees on form P11D for 2024/25. Employers must submit their employment-related securities annual returns online and attach the appropriate spreadsheet template if […]

HMRC have published Tax Avoidance Spotlight 70 ‘VAT grouping structure arrangements used by care providers’, highlighting tax avoidance arrangements used by state-regulated care providers to reclaim VAT. The VAT legislation exempts supplies of welfare services where they are made by either a charity or a state-regulated care provider. The impact for the charity or state-regulated care provider is […]

The table below sets out the HMRC advisory fuel rates from 1 June 2025. These are the suggested reimbursement rates for employees’ private mileage using their company car. Where the employer does not pay for any fuel for the company car these are the amounts that can be reimbursed in respect of business journeys without […]

Date What’s Due 1 June Corporation Tax for year to 31/08/2024, unless quarterly instalments apply 19 June PAYE & NIC deductions, and CIS return and tax, for month to 05/06/2025 (due 22/06 if you pay electronically) 1 July Corporation Tax for year to 30/09/2024, unless quarterly instalments apply 5 July Last date for agreeing PAYE […]