CK newsletters
In-depth insights from our experts
Each quarter, we explore a topical subject that is impacting our clients. Read our recent guides to learn more about key changes and financial considerations.
2026
2026
Tax fall-out from change to financial reporting standards
Businesses impacted by change to the main financial reporting standard, FRS 102, should be alert to the potential for repercussions for their tax position as ...
Read More →
2026
Family fun with temporary summer VAT rate
But for the hospitality businesses impacted, another set of rules to get right. To make family days out more affordable and support businesses, the government ...
Read More →
2026
HMRC ups game with state-of-the-art AI
HMRC has recently partnered with British-based data analytics and AI leaders, Quantexa, in a £175 million deal. Quantexa works with public sector organisations globally on ...
Read More →
2026
Inheritance Tax: navigating the exemptions
With the extension of Inheritance Tax (IHT) to most unused pension funds and pension death benefits from April 2027, IHT is very much in the ...
Read More →
2026
Business Asset Disposal Relief claims under scrutiny
HMRC is currently looking at claims to Business Asset Disposal Relief (BADR) made in the 2024/25 Self Assessment tax return. What is BADR? BADR (formerly ...
Read More →
2026
Research and Development: errors to avoid
Fly-by-night ‘experts’ land wholesale beer business with tax bill of over £500,000. A company undertaking an innovative research and development (R&D) project may be able ...
Read More →
2026
Late payment crackdown confirmed
New legislation to tackle late payments is currently going through parliament. The Bill will introduce: a new 60-day cap on payment terms for larger firms ...
Read More →
2026
HMRC targets close companies
The proposals stand to impact profit extraction, recording and financial management for many owner-managed businesses. Hard on the heels of the requirement for directors of ...
Read More →
2026
Tax codes, and why everyone should check them
Some 5.6 million PAYE taxpayers overpaid HMRC last year. Overall, this meant that HMRC was overpaid by £3.5 billion, according to the freedom of information ...
Read More →
2026
New era for Statutory Sick Pay
The Employment Rights Act 2025 is bringing major change to the workplace. According to a poll for workplace expert, Acas, the new rights on Statutory ...
Read More →
2026
Tax relief for employees
They say what you win on the swings, you lose on the roundabouts. It certainly seems to be true of the latest changes to the ...
Read More →
2026
Low value exports to the EU: new rules
New rules apply to low value consignments entering the EU from 1 July 2026. The problem At present, small parcels valued at less than EUR ...
Read More →
2026
State Pension age: what employers should be doing now
State Pension age is now going up from 66 to 67 years. The change impacts both men and women, and is being phased in over ...
Read More →
2026
New VAT treatment for business donations to charity
Business donating goods to charities may now benefit from new rules. Latest position With effect from 1 April 2026, businesses donating goods to registered charities ...
Read More →
2026
Your divorce and your pension
Pensions can be one of the most valuable assets you own, yet the Money and Pensions Service recently highlighted the fact that only four in ...
Read More →
2026
Companies: changes to keep on top of
These include new identity verification requirements from Companies House under the Economic Crime and Corporate Transparency Act 2023 (ECCTA). Identity verification The ECCTA makes it ...
Read More →
2026
VAT: HMRC gets the last laugh
What a case at the Tax Tribunal about the supply of 8g canisters of nitrous oxide (N20) for culinary use tells us about the VAT ...
Read More →
2026
Smart data swells the tax take
What you should know about HMRC’s use of algorithms. Imagine an IT tool that helps find potential tax fraud and transaction errors, and identifies criminal ...
Read More →
2026
New process to tell HMRC about VAT errors
Errors on the VAT return will now be notified online to HMRC in most cases. The old VAT652 form, previously used for this, has been ...
Read More →
2026
Making Tax Digital for Income Tax
It’s a new obligation for some taxpayers to report income and expenses to HMRC digitally every three months. And it’s now only weeks away. Making ...
Read More →
2026
VAT: HMRC gets the last laugh
What a case at the Tax Tribunal about the supply of 8g canisters of nitrous oxide (N20) for culinary use tells us about the VAT ...
Read More →
2026
Smart data swells the tax take
What you should know about HMRC’s use of algorithms. Imagine an IT tool that helps find potential tax fraud and transaction errors, and identifies criminal ...
Read More →
2026
New process to tell HMRC about VAT errors
Errors on the VAT return will now be notified online to HMRC in most cases. The old VAT652 form, previously used for this, has been ...
Read More →
2026
Making Tax Digital for Income Tax
It’s a new obligation for some taxpayers to report income and expenses to HMRC digitally every three months. And it’s now only weeks away. Making ...
Read More →
2026
Inheritance Tax: welcome changes
Changes to the availability of agricultural property relief (APR) and business property relief (BPR) are expected from 6 April 2026, as first announced at the Autumn ...
Read More →
2026
High Income Child Benefit Charge
HMRC is now providing the option to pay High Income Child Benefit Charge (HICBC) through PAYE, by having your tax code adjusted, instead of needing ...
Read More →
2026
All change for charities
New regulations that trustees and staff of charities and community amateur sports clubs (CASCs) need to be aware of. Various changes to charity compliance measures ...
Read More →
2026
AI: no substitute for professional advice
Check AI output before you rely on it, taxpayer warned. It was just one strand in a bad day for taxpayer, Mr Gunnarsson. HMRC had ...
Read More →
2026
Tax codes, and why everyone should check them
Some 5.6 million PAYE taxpayers overpaid HMRC last year. Overall, this meant that HMRC was overpaid by £3.5 billion, according to the freedom of information ...
Read More →
2026
New era for Statutory Sick Pay
The Employment Rights Act 2025 is bringing major change to the workplace. According to a poll for workplace expert, Acas, the new rights on Statutory ...
Read More →
2026
Tax relief for employees
They say what you win on the swings, you lose on the roundabouts. It certainly seems to be true of the latest changes to the ...
Read More →
2026
Low value exports to the EU: new rules
New rules apply to low value consignments entering the EU from 1 July 2026. The problem At present, small parcels valued at less than EUR ...
Read More →
2026
State Pension age: what employers should be doing now
State Pension age is now going up from 66 to 67 years. The change impacts both men and women, and is being phased in over ...
Read More →
2026
New VAT treatment for business donations to charity
Business donating goods to charities may now benefit from new rules. Latest position With effect from 1 April 2026, businesses donating goods to registered charities ...
Read More →
2026
Your divorce and your pension
Pensions can be one of the most valuable assets you own, yet the Money and Pensions Service recently highlighted the fact that only four in ...
Read More →
2026
Companies: changes to keep on top of
These include new identity verification requirements from Companies House under the Economic Crime and Corporate Transparency Act 2023 (ECCTA). Identity verification The ECCTA makes it ...
Read More →
2026
Tax fall-out from change to financial reporting standards
Businesses impacted by change to the main financial reporting standard, FRS 102, should be alert to the potential for repercussions for their tax position as ...
Read More →
2026
Family fun with temporary summer VAT rate
But for the hospitality businesses impacted, another set of rules to get right. To make family days out more affordable and support businesses, the government ...
Read More →
2026
HMRC ups game with state-of-the-art AI
HMRC has recently partnered with British-based data analytics and AI leaders, Quantexa, in a £175 million deal. Quantexa works with public sector organisations globally on ...
Read More →
2026
Inheritance Tax: navigating the exemptions
With the extension of Inheritance Tax (IHT) to most unused pension funds and pension death benefits from April 2027, IHT is very much in the ...
Read More →
2026
Business Asset Disposal Relief claims under scrutiny
HMRC is currently looking at claims to Business Asset Disposal Relief (BADR) made in the 2024/25 Self Assessment tax return. What is BADR? BADR (formerly ...
Read More →
2026
Research and Development: errors to avoid
Fly-by-night ‘experts’ land wholesale beer business with tax bill of over £500,000. A company undertaking an innovative research and development (R&D) project may be able ...
Read More →
2026
Late payment crackdown confirmed
New legislation to tackle late payments is currently going through parliament. The Bill will introduce: a new 60-day cap on payment terms for larger firms ...
Read More →
2026
HMRC targets close companies
The proposals stand to impact profit extraction, recording and financial management for many owner-managed businesses. Hard on the heels of the requirement for directors of ...
Read More →
2025
2025
Winter Fuel Payment options
Winter Fuel Payment options Under new rules, more pensioners are now eligible for the Winter Fuel Payment in England, Wales and Northern Ireland, and ...
Read More →
2025
Why HMRC is interested in directors’ loan accounts
Why HMRC is interested in directors’ loan accounts Many director-shareholders will have a loan account with their company. This may be an outright ...
Read More →
2025
The tax gap: keeping off HMRC’s risk list
The tax gap: keeping off HMRC’s risk list Figures for the tax gap are published each year. They highlight the difference between the amount ...
Read More →
2025
Making Tax Digital latest
Making Tax Digital latest HMRC presses on with roll-out of Making Tax Digital for Income Tax (MTD IT) – but changes plans for Corporation ...
Read More →
2025
Inheritance Tax: no ease up on changes
Inheritance Tax: no ease up on changes Inheritance Tax (IHT) net set to widen. Changes announced last year are set to bring a radical ...
Read More →
2025
Employment status
Employment status It may not be as straightforward as you think. When is a volunteer not a volunteer? When they’re a worker as ...
Read More →
2025
Cryptoassets to become more visible to HMRC
Cryptoassets to become more visible to HMRC From 1 January 2026, new reporting rules will give HMRC a much better picture of those who ...
Read More →
2025
Capital Gains Tax: getting Private Residence Relief
Capital Gains Tax: getting Private Residence Relief If all else fails, two thousand bottles of wine might clinch the deal. For most people, ...
Read More →
2025
Making Tax Digital for Income Tax: a look at the detail
Making Tax Digital for Income Tax: a look at the detail It’s been called the biggest change since the introduction of self assessment in the ...
Read More →
2025
Why it pays to pay tax on time
Why it pays to pay tax on time Late payment interest is charged automatically when tax isn’t paid on time, running from the date ...
Read More →
2025
Umbrella companies: what they are and why you need to know
Umbrella companies: what they are and why you need to know Umbrella companies that don’t comply with their tax obligations have been in the ...
Read More →
2025
Right to work checks on the way for gig economy
Right to work checks on the way for gig economy The government clampdown on illegal working will see right to work checks extended to ...
Read More →
2025
Payrolling benefits in kind: new timeline
Payrolling benefits in kind: new timeline More time has been given for businesses to get ready for the change to compulsory payrolling of benefits ...
Read More →
2025
PAYE for High Income Child Benefit Charge
PAYE for High Income Child Benefit Charge As announced at the Spring Statement 2025, HMRC will be providing a new service to allow employees ...
Read More →
2025
Official rate of interest could impact your benefits in kind
Official rate of interest could impact your benefits in kind The Official Rate of Interest (ORI) increased from 2.25% to 3.75% on 6 April ...
Read More →
2025
No need to file a tax return: not the same as no tax bill
No need to file a tax return: not the same as no tax bill The government announced earlier this year that up to 300,000 ...
Read More →
2025
Tax compliance: much more than common sense
Tax compliance: much more than common sense Keeping up to date with tax isn’t always as simple as it seems, as one taxpayer, Mr Hammant, ...
Read More →
2025
Tax among top business concerns
Tax among top business concerns The Office for National Statistics (ONS) regularly reports on how UK businesses feel about the economy, their concerns, and assessment ...
Read More →
2025
Research and Development claims: what’s new?
Research and Development claims: what’s new? To deal with high levels of error and fraud, the Research and Development (R&D) tax relief regime has been ...
Read More →
2025
Off-payroll working: change to company size thresholds
Off-payroll working: change to company size thresholds The government is changing the thresholds that determine company size, in a bid to cut red tape ...
Read More →
2025
Work expenses
Work expenses Claims for PAYE employment expenses not reimbursed by the employer now automatically face greater scrutiny by HMRC. Each year, many employees claim tax ...
Read More →
2025
VAT: HMRC’s view of the pitfalls
VAT: HMRC’s view of the pitfalls HMRC has recently issued new, detailed Guidelines for Compliance for VAT. ‘Help with VAT compliance controls’ aims to help ...
Read More →
2025
SDLT: what makes property uninhabitable
SDLT: what makes property uninhabitable HMRC has recently turned down a high number of claims for Stamp Duty Land Tax (SDLT) refunds. The claims were ...
Read More →
2025
Paid help at home?
Paid help at home? It’s always best to check the responsibilities around tax and employment rights. There are two key questions to ask. What is ...
Read More →
2025
Extra income: trade or hobby?
Extra income: trade or hobby? HMRC has a new online checker to help those with sources of income outside PAYE decide if they need to ...
Read More →
2025
Employment status: keep on top of the game
Employment status: keep on top of the game Employers will be aware how important it is to make sure you have got the employment status ...
Read More →
2025
Double cab pick-ups: all change again
Double cab pick-ups: all change again It’s been a long and winding road for a final decision on the tax treatment of double cab pick-ups ...
Read More →
2025
Child Benefit: need-to-know
Child Benefit: need-to-know Since 6 April 2024, higher income thresholds have applied for the High Income Child Benefit Charge (HICBC), putting Child Benefit payment back ...
Read More →
2024
RETIREMENT AND PENSIONS ROUND-UP
RETIREMENT AND PENSIONS ROUND-UP What happens to your pension when you die? A recent survey by the Money and Pensions Service (MaPS) found that more ...
Read More →
2024
REAL OR FAKE? HOW HMRC COMMUNICATES
REAL OR FAKE? HOW HMRC COMMUNICATES Out of the blue, a text or phone call claiming to be HMRC. It threatens legal action over your ...
Read More →
2024
MAKING TAX DIGITAL: REMODELLED AND GOING AHEAD
MAKING TAX DIGITAL: REMODELLED AND GOING AHEAD Autumn Statement 2023 has confirmed the start dates for Making Tax Digital for Income Tax (MTD ITSA). In ...
Read More →
2024
EMPLOYER ADVICE AHEAD OF MAJOR CHANGE FOR PAYROLL
EMPLOYER ADVICE AHEAD OF MAJOR CHANGE FOR PAYROLL Minimum wage: know the rules, not just the rates. Forthcoming changes highlight the need for employers to ...
Read More →
2024
HMRC PAY BY BANK ACCOUNT SERVICE
HMRC PAY BY BANK ACCOUNT SERVICE HMRC is offering a new facility as part of its pay by bank account service. Previously, payment has been ...
Read More →
2024
DOING BUSINESS AFTER BREXIT: LATEST
DOING BUSINESS AFTER BREXIT: LATEST Leaving the EU has meant new rules and procedures when importing and exporting goods. With major regulatory changes still taking ...
Read More →
2024
CONSTRUCTION INDUSTRY TAX COMPLIANCE
CONSTRUCTION INDUSTRY TAX COMPLIANCE New change raises the bar for gross payment status (GPS). GPS allows subcontractors to be paid gross under the construction industry ...
Read More →
2024
CASH BASIS CHANGE MEANS CHOICE FOR UNINCORPORATED BUSINESSES
CASH BASIS CHANGE MEANS CHOICE FOR UNINCORPORATED BUSINESSES Rules extending use of the cash basis to calculate trading profits need consideration now. At present, accounts ...
Read More →
2025
Tax compliance: much more than common sense
Tax compliance: much more than common sense Keeping up to date with tax isn’t always as simple as it seems, as one taxpayer, Mr Hammant, ...
Read More →
2025
Tax among top business concerns
Tax among top business concerns The Office for National Statistics (ONS) regularly reports on how UK businesses feel about the economy, their concerns, and assessment ...
Read More →
2025
Research and Development claims: what’s new?
Research and Development claims: what’s new? To deal with high levels of error and fraud, the Research and Development (R&D) tax relief regime has been ...
Read More →
2025
Off-payroll working: change to company size thresholds
Off-payroll working: change to company size thresholds The government is changing the thresholds that determine company size, in a bid to cut red tape ...
Read More →
2025
New questions for Self Assessment tax return
New questions for Self Assessment tax return The information required on the Self Assessment tax return will change for some taxpayers from 6 April 2025. ...
Read More →
2025
Neonatal care: new entitlement for employed parents
Neonatal care: new entitlement for employed parents From 6 April 2025, there is a new statutory right to neonatal care leave and pay for ...
Read More →
2025
Making Tax Digital for Income Tax going live
Making Tax Digital for Income Tax going live Making Tax Digital for Income Tax (MTD IT) is being phased in from April 2026, and ...
Read More →
2025
HMRC backtracks on employee data requirement
HMRC backtracks on employee data requirement Plans requiring employers to provide more detailed information on the hours worked by employees in their Real Time Information ...
Read More →
2025
Making Tax Digital for Income Tax: a look at the detail
Making Tax Digital for Income Tax: a look at the detail It’s been called the biggest change since the introduction of self assessment in the ...
Read More →
2025
Why it pays to pay tax on time
Why it pays to pay tax on time Late payment interest is charged automatically when tax isn’t paid on time, running from the date ...
Read More →
2025
Umbrella companies: what they are and why you need to know
Umbrella companies: what they are and why you need to know Umbrella companies that don’t comply with their tax obligations have been in the ...
Read More →
2025
Right to work checks on the way for gig economy
Right to work checks on the way for gig economy The government clampdown on illegal working will see right to work checks extended to ...
Read More →
2025
Payrolling benefits in kind: new timeline
Payrolling benefits in kind: new timeline More time has been given for businesses to get ready for the change to compulsory payrolling of benefits ...
Read More →
2025
PAYE for High Income Child Benefit Charge
PAYE for High Income Child Benefit Charge As announced at the Spring Statement 2025, HMRC will be providing a new service to allow employees ...
Read More →
2025
Official rate of interest could impact your benefits in kind
Official rate of interest could impact your benefits in kind The Official Rate of Interest (ORI) increased from 2.25% to 3.75% on 6 April ...
Read More →
2025
No need to file a tax return: not the same as no tax bill
No need to file a tax return: not the same as no tax bill The government announced earlier this year that up to 300,000 ...
Read More →
2025
Winter Fuel Payment options
Winter Fuel Payment options Under new rules, more pensioners are now eligible for the Winter Fuel Payment in England, Wales and Northern Ireland, and ...
Read More →
2025
Why HMRC is interested in directors’ loan accounts
Why HMRC is interested in directors’ loan accounts Many director-shareholders will have a loan account with their company. This may be an outright ...
Read More →
2025
The tax gap: keeping off HMRC’s risk list
The tax gap: keeping off HMRC’s risk list Figures for the tax gap are published each year. They highlight the difference between the amount ...
Read More →
2025
Making Tax Digital latest
Making Tax Digital latest HMRC presses on with roll-out of Making Tax Digital for Income Tax (MTD IT) – but changes plans for Corporation ...
Read More →
2025
Inheritance Tax: no ease up on changes
Inheritance Tax: no ease up on changes Inheritance Tax (IHT) net set to widen. Changes announced last year are set to bring a radical ...
Read More →
2025
Employment status
Employment status It may not be as straightforward as you think. When is a volunteer not a volunteer? When they’re a worker as ...
Read More →
2025
Cryptoassets to become more visible to HMRC
Cryptoassets to become more visible to HMRC From 1 January 2026, new reporting rules will give HMRC a much better picture of those who ...
Read More →
2025
Capital Gains Tax: getting Private Residence Relief
Capital Gains Tax: getting Private Residence Relief If all else fails, two thousand bottles of wine might clinch the deal. For most people, ...
Read More →
2024
2024
Tax owing?
Tax owing? HMRC offers Time to Pay (TTP) where a business or individual is struggling to make a tax payment because of genuine financial hardship ...
Read More →
2024
Major change for holiday lets
Major change for holiday lets Preferential tax rules for furnished holiday lettings (FHLs) end in April 2025, removing any tax incentive to offer short-term holiday ...
Read More →
2024
Jointly-owned property: get it right
Jointly-owned property: get it right A need-to-read case came before the Tax Tribunal recently. The property and the problem This was the story of an ...
Read More →
2024
HMRC targets sales of cats and dogs
HMRC targets sales of cats and dogs If you’ve made money from breeding or selling cats, dogs and other animals, HMRC could be on your ...
Read More →
2024
HMRC’s new VAT tool
HMRC’s new VAT tool If you are thinking about registering voluntarily for VAT, or hovering around the £90,000 compulsory registration threshold, the new VAT Registration ...
Read More →
2024
HMRC construction industry concerns
HMRC construction industry concerns Subcontractor verification is under HMRC’s spotlight. With records showing that some contractors are making incorrect Construction Industry Scheme (CIS) deductions, HMRC ...
Read More →
2024
Extra staff for Christmas
Extra staff for Christmas Employers boosting their workforce — even temporarily — need to remember the pensions automatic enrolment rules. Under the rules, every employer ...
Read More →
2024
Employers: avoid unwanted attention from HMRC
Employers: avoid unwanted attention from HMRC The latest tax gap figures show a black hole of more than £3 billion for PAYE. This gap is ...
Read More →
2024
Update: pensions automatic enrolment
Update: pensions automatic enrolment Significant change to the pensions automatic enrolment regime, extending enrolment to younger workers, and removing the lower earnings threshold for qualifying ...
Read More →
2024
Travel expenses: flexible and hybrid workers
Travel expenses: flexible and hybrid workers Travel costs make up a large part of necessary expenditure for many businesses. With the shift to some form ...
Read More →
2024
Training costs: HMRC shifts ground
Training costs: HMRC shifts ground Updated HMRC guidance makes interesting reading if you are self-employed and decide to upskill. Is the training tax deductible — ...
Read More →
2024
Staff tips: when do new employer duties begin?
Staff tips: when do new employer duties begin? Temporary delay buys more time for preparation. Earlier this year, a new Code of Practice on the fair ...
Read More →
2024
Scottish taxpayers
Scottish taxpayers Correctly identifying Scottish taxpayer status matters. With Scottish Income Tax rates and bands steadily diverging from those in the rest of the UK, employers ...
Read More →
2024
Reporting benefits in kind
Reporting benefits in kind Get ready for change. From April 2026, it’s expected that employers will be required to report and pay Income Tax and Class ...
Read More →
2024
Plant and machinery allowances
Plant and machinery allowances What records should you keep to keep right side of the rules? HMRC is publicising common areas of error where businesses ...
Read More →
2024
It’s your main residence
It’s your main residence But if HMRC asks, can you prove it? It’s an important question when it comes to Capital Gains Tax (CGT) and ...
Read More →
2024
What employers need to know
What employers need to know In England, Scotland and Wales, new rules impact the following areas: Holiday pay and entitlement: irregular hours and part-year workers ...
Read More →
2024
Trade and customs: commodity codes
Trade and customs: commodity codes A figure of Captain America (think Marvel comic books), the Tin Man, some Norse gods and Grey Worm from ‘Game ...
Read More →
2024
National Insurance: where we are now
National Insurance: where we are now Spring Budget 2024 announced further cuts to National Insurance contributions (NICs) taking effect from the start of the tax ...
Read More →
2024
Minimum wage
Minimum wage A reminder that minimum wage rates changed on 1 April 2024. The new hourly rates are: £11.44 for workers aged 21 and over ...
Read More →
2025
Work expenses
Work expenses Claims for PAYE employment expenses not reimbursed by the employer now automatically face greater scrutiny by HMRC. Each year, many employees claim tax ...
Read More →
2025
VAT: HMRC’s view of the pitfalls
VAT: HMRC’s view of the pitfalls HMRC has recently issued new, detailed Guidelines for Compliance for VAT. ‘Help with VAT compliance controls’ aims to help ...
Read More →
2025
SDLT: what makes property uninhabitable
SDLT: what makes property uninhabitable HMRC has recently turned down a high number of claims for Stamp Duty Land Tax (SDLT) refunds. The claims were ...
Read More →
2025
Paid help at home?
Paid help at home? It’s always best to check the responsibilities around tax and employment rights. There are two key questions to ask. What is ...
Read More →
2025
Extra income: trade or hobby?
Extra income: trade or hobby? HMRC has a new online checker to help those with sources of income outside PAYE decide if they need to ...
Read More →
2025
Employment status: keep on top of the game
Employment status: keep on top of the game Employers will be aware how important it is to make sure you have got the employment status ...
Read More →
2025
Double cab pick-ups: all change again
Double cab pick-ups: all change again It’s been a long and winding road for a final decision on the tax treatment of double cab pick-ups ...
Read More →
2025
Child Benefit: need-to-know
Child Benefit: need-to-know Since 6 April 2024, higher income thresholds have applied for the High Income Child Benefit Charge (HICBC), putting Child Benefit payment back ...
Read More →
2024
RETIREMENT AND PENSIONS ROUND-UP
RETIREMENT AND PENSIONS ROUND-UP What happens to your pension when you die? A recent survey by the Money and Pensions Service (MaPS) found that more ...
Read More →
2024
REAL OR FAKE? HOW HMRC COMMUNICATES
REAL OR FAKE? HOW HMRC COMMUNICATES Out of the blue, a text or phone call claiming to be HMRC. It threatens legal action over your ...
Read More →
2024
MAKING TAX DIGITAL: REMODELLED AND GOING AHEAD
MAKING TAX DIGITAL: REMODELLED AND GOING AHEAD Autumn Statement 2023 has confirmed the start dates for Making Tax Digital for Income Tax (MTD ITSA). In ...
Read More →
2024
EMPLOYER ADVICE AHEAD OF MAJOR CHANGE FOR PAYROLL
EMPLOYER ADVICE AHEAD OF MAJOR CHANGE FOR PAYROLL Minimum wage: know the rules, not just the rates. Forthcoming changes highlight the need for employers to ...
Read More →
2024
HMRC PAY BY BANK ACCOUNT SERVICE
HMRC PAY BY BANK ACCOUNT SERVICE HMRC is offering a new facility as part of its pay by bank account service. Previously, payment has been ...
Read More →
2024
DOING BUSINESS AFTER BREXIT: LATEST
DOING BUSINESS AFTER BREXIT: LATEST Leaving the EU has meant new rules and procedures when importing and exporting goods. With major regulatory changes still taking ...
Read More →
2024
CONSTRUCTION INDUSTRY TAX COMPLIANCE
CONSTRUCTION INDUSTRY TAX COMPLIANCE New change raises the bar for gross payment status (GPS). GPS allows subcontractors to be paid gross under the construction industry ...
Read More →
2024
CASH BASIS CHANGE MEANS CHOICE FOR UNINCORPORATED BUSINESSES
CASH BASIS CHANGE MEANS CHOICE FOR UNINCORPORATED BUSINESSES Rules extending use of the cash basis to calculate trading profits need consideration now. At present, accounts ...
Read More →
2024
What employers need to know
What employers need to know In England, Scotland and Wales, new rules impact the following areas: Holiday pay and entitlement: irregular hours and part-year workers ...
Read More →
2024
Trade and customs: commodity codes
Trade and customs: commodity codes A figure of Captain America (think Marvel comic books), the Tin Man, some Norse gods and Grey Worm from ‘Game ...
Read More →
2024
National Insurance: where we are now
National Insurance: where we are now Spring Budget 2024 announced further cuts to National Insurance contributions (NICs) taking effect from the start of the tax ...
Read More →
2024
Minimum wage
Minimum wage A reminder that minimum wage rates changed on 1 April 2024. The new hourly rates are: £11.44 for workers aged 21 and over ...
Read More →
2024
HMRC eyes potentially underdeclared dividend income
HMRC eyes potentially underdeclared dividend income HMRC is using its data analytic powers to contact taxpayers where it thinks there’s a chance that income has ...
Read More →
2024
Capital Gains Tax – in the news
Capital Gains Tax – in the news There continue to be significant changes to the already complex Capital Gains Tax (CGT) rules. Capital Gains Tax ...
Read More →
2024
Budget Surprises
Budget Surprises If they weren’t exactly rabbits out of the hat, Spring Budget 2024 still sprang its share of surprises. VAT registration limit Having been ...
Read More →
2024
Update: pensions automatic enrolment
Update: pensions automatic enrolment Significant change to the pensions automatic enrolment regime, extending enrolment to younger workers, and removing the lower earnings threshold for qualifying ...
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2024
Travel expenses: flexible and hybrid workers
Travel expenses: flexible and hybrid workers Travel costs make up a large part of necessary expenditure for many businesses. With the shift to some form ...
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2024
Training costs: HMRC shifts ground
Training costs: HMRC shifts ground Updated HMRC guidance makes interesting reading if you are self-employed and decide to upskill. Is the training tax deductible — ...
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2024
Staff tips: when do new employer duties begin?
Staff tips: when do new employer duties begin? Temporary delay buys more time for preparation. Earlier this year, a new Code of Practice on the fair ...
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2024
Scottish taxpayers
Scottish taxpayers Correctly identifying Scottish taxpayer status matters. With Scottish Income Tax rates and bands steadily diverging from those in the rest of the UK, employers ...
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2024
Reporting benefits in kind
Reporting benefits in kind Get ready for change. From April 2026, it’s expected that employers will be required to report and pay Income Tax and Class ...
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2024
Plant and machinery allowances
Plant and machinery allowances What records should you keep to keep right side of the rules? HMRC is publicising common areas of error where businesses ...
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2024
It’s your main residence
It’s your main residence But if HMRC asks, can you prove it? It’s an important question when it comes to Capital Gains Tax (CGT) and ...
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2024
Tax owing?
Tax owing? HMRC offers Time to Pay (TTP) where a business or individual is struggling to make a tax payment because of genuine financial hardship ...
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2024
Major change for holiday lets
Major change for holiday lets Preferential tax rules for furnished holiday lettings (FHLs) end in April 2025, removing any tax incentive to offer short-term holiday ...
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2024
Jointly-owned property: get it right
Jointly-owned property: get it right A need-to-read case came before the Tax Tribunal recently. The property and the problem This was the story of an ...
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2024
HMRC targets sales of cats and dogs
HMRC targets sales of cats and dogs If you’ve made money from breeding or selling cats, dogs and other animals, HMRC could be on your ...
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2024
HMRC’s new VAT tool
HMRC’s new VAT tool If you are thinking about registering voluntarily for VAT, or hovering around the £90,000 compulsory registration threshold, the new VAT Registration ...
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2024
HMRC construction industry concerns
HMRC construction industry concerns Subcontractor verification is under HMRC’s spotlight. With records showing that some contractors are making incorrect Construction Industry Scheme (CIS) deductions, HMRC ...
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2024
Extra staff for Christmas
Extra staff for Christmas Employers boosting their workforce — even temporarily — need to remember the pensions automatic enrolment rules. Under the rules, every employer ...
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2024
Employers: avoid unwanted attention from HMRC
Employers: avoid unwanted attention from HMRC The latest tax gap figures show a black hole of more than £3 billion for PAYE. This gap is ...
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2023
2023
CK SYSTEMS NEWS
CK SYSTEMS NEWS Pegasus release AP for SQLse With accounting admin staff’s time becoming more and more pressed in recent years there has been a ...
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2023
OWN NEWS
OWN NEWS A few weeks ago we closed the office and headed off to the Black Country Living Museum for a staff day. We spent ...
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2023
GDPR RIGHT OF ACCESS: NEW GUIDANCE
GDPR RIGHT OF ACCESS: NEW GUIDANCE Under the General Data Protection Regulation (GDPR), individuals have the right to a copy of the personal data that ...
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2023
HMRC DETECTIVE WORK MEANS TAX BILL FOR EBAY TRADER
HMRC DETECTIVE WORK MEANS TAX BILL FOR EBAY TRADER Online sales: one of those areas where awareness of tax is often low. On the one ...
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2023
NEW EMPLOYEE CHECKS
NEW EMPLOYEE CHECKS HMRC is publicising a new way that employers can be provided with an employee’s National Insurance number (NINO). Apple iPhone users have ...
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2023
ONE WIDGET OR TWO? COVID SUPPORT PAYMENTS STILL ON HMRC’S RADAR
ONE WIDGET OR TWO? COVID SUPPORT PAYMENTS STILL ON HMRC’S RADAR With support schemes having lost between £3.3 billion and £7.3 billion to error and ...
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2023
A CHANGE THAT COULD MEAN HIGHER TAX BILLS FOR SOLE TRADERS AND PARTNERSHIPS
A CHANGE THAT COULD MEAN HIGHER TAX BILLS FOR SOLE TRADERS AND PARTNERSHIPS The procedure for assessing when trading profits are taxed is changing radically. The ...
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2023
AUTUMN STATEMENT SEE-SAW FOR RESEARCH AND DEVELOPMENT TAX RELIEF
AUTUMN STATEMENT SEE-SAW FOR RESEARCH AND DEVELOPMENT TAX RELIEF Tax relief for Research and Development (R&D) expenditure changes from 1 April 2023. Relief under the ...
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2023
DIRECTOR REMUNERATION TAKES A HIT: NEW PLANNING ERA STARTS NOW
DIRECTOR REMUNERATION TAKES A HIT: NEW PLANNING ERA STARTS NOW Changes announced in the Autumn Statement will be keenly felt by many company directors, especially ...
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2023
HMRC COMPLIANCE: MORE DATA, MORE QUESTIONS
HMRC COMPLIANCE: MORE DATA, MORE QUESTIONS HMRC’s ability to gather and analyse data is extensive, and with every piece of information it acquires, its ability to ...
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2023
MAKING TAX DIGITAL MAJOR RETHINK
MAKING TAX DIGITAL MAJOR RETHINK Making Tax Digital for income tax (MTD ITSA) has been postponed again. It will not now be mandated for any ...
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2023
VAT ROUND-UP
VAT ROUND-UP New VAT rules for penalty and interest. For VAT accounting periods starting on or after 1 January 2023, it’s out with the old – ...
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2023
CK News
CK News Midlands Air Ambulance Charity We have had a very busy few months, we are proud to have partnered with Midlands Air Ambulance Charity, ...
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2023
VAT: THE OPTION TO TAX EXPLAINED
VAT: THE OPTION TO TAX EXPLAINED The VAT treatment of property can be challenging. Normally, supplies of land and buildings are exempt from VAT. There ...
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2023
SHORT-TERM PROPERTY LET: DOES HMRC NEED TO KNOW?
SHORT-TERM PROPERTY LET: DOES HMRC NEED TO KNOW? Many websites urge property owners to start earning from their home or spare room – but what ...
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2023
PLASTIC PACKAGING TAX UPDATE
PLASTIC PACKAGING TAX UPDATE The Spring Budget 2023 confirmed an increase to the rate of Plastic Packaging Tax (PPT) from 1 April 2023. Where packaging ...
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2023
HYBRID AND FLEXIBLE: LIVE ISSUES FOR EMPLOYERS
HYBRID AND FLEXIBLE: LIVE ISSUES FOR EMPLOYERS Non-standard work arrangements are now the not-so-new normal, and come with their own compliance risks. What are the ...
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2023
EMPLOYERS’ PAYE: APPLY ONLINE FOR TIME TO PAY
EMPLOYERS’ PAYE: APPLY ONLINE FOR TIME TO PAY HMRC’s time to pay facility offers a structured monthly repayment arrangement to taxpayers struggling to settle an ...
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2023
CK Systems News
CK Systems News Pegasus release AP for SQLse With accounting admin staff’s time becoming more and more pressed in recent years there has been a ...
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2023
ONE BUNDLE. ONE PRICE. DIFFERENT VAT RATES
ONE BUNDLE. ONE PRICE. DIFFERENT VAT RATES The classic example is the meal deal. The cold takeaway sandwich is zero-rated, the fizzy drink is standard-rated ...
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2023
WHO NEEDS TO KNOW ABOUT FULL EXPENSING?
WHO NEEDS TO KNOW ABOUT FULL EXPENSING? Unveiled in the Spring Budget, it’s the highlight of what the government calls its new ‘capital allowances offer’. ...
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2023
WHY BASIS PERIOD REFORM ACTUALLY DOES MATTER
WHY BASIS PERIOD REFORM ACTUALLY DOES MATTER It sounds entirely shoulder-shruggable: but basis period reform is like the bits under the bonnet. It makes the ...
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2023
YOUR PENSION…THEN THERE WAS THE BUDGET
YOUR PENSION…THEN THERE WAS THE BUDGET The rules underpinning what you can contribute to a pension, and the rules around the Lifetime Allowance, have changed ...
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2023
TRADE AND CUSTOMS: LATEST NEWS
TRADE AND CUSTOMS: LATEST NEWS Brexit has meant constant change for customs rules. What else is round the corner? New government plans The recently published ...
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2023
Academy Newsletter
Academy Newsletter Welcome to our new Academy Newsletter. With every school, academy and education trust under pressure, facing constantly changing regulations, it is important to stay on ...
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2023
CK SYSTEMS NEWS
CK SYSTEMS NEWS Pegasus release AP for SQLse With accounting admin staff’s time becoming more and more pressed in recent years there has been a ...
Read More →
2023
OWN NEWS
OWN NEWS A few weeks ago we closed the office and headed off to the Black Country Living Museum for a staff day. We spent ...
Read More →
2023
GDPR RIGHT OF ACCESS: NEW GUIDANCE
GDPR RIGHT OF ACCESS: NEW GUIDANCE Under the General Data Protection Regulation (GDPR), individuals have the right to a copy of the personal data that ...
Read More →
2023
HMRC DETECTIVE WORK MEANS TAX BILL FOR EBAY TRADER
HMRC DETECTIVE WORK MEANS TAX BILL FOR EBAY TRADER Online sales: one of those areas where awareness of tax is often low. On the one ...
Read More →
2023
NEW EMPLOYEE CHECKS
NEW EMPLOYEE CHECKS HMRC is publicising a new way that employers can be provided with an employee’s National Insurance number (NINO). Apple iPhone users have ...
Read More →
2023
ONE WIDGET OR TWO? COVID SUPPORT PAYMENTS STILL ON HMRC’S RADAR
ONE WIDGET OR TWO? COVID SUPPORT PAYMENTS STILL ON HMRC’S RADAR With support schemes having lost between £3.3 billion and £7.3 billion to error and ...
Read More →