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
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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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, ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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Sorry, we couldn't find any posts. Please try a different search.
2025
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. ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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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Sorry, we couldn't find any posts. Please try a different search.
Sorry, we couldn't find any posts. Please try a different search.
Sorry, we couldn't find any posts. Please try a different search.
Sorry, we couldn't find any posts. Please try a different search.
2024
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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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 →
2023
2023
PAYING VOLUNTARY NATIONAL INSURANCE CONTRIBUTIONS
PAYING VOLUNTARY NATIONAL INSURANCE CONTRIBUTIONS It’s all about plugging holes in your National Insurance record. And that in turn, is about making sure there are ...
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2023
WHAT IS EXTENDED PRODUCER RESPONSIBILITY FOR PACKAGING?
WHAT IS EXTENDED PRODUCER RESPONSIBILITY FOR PACKAGING? As part of the government’s pledge to eliminate avoidable waste, and recycle a greater proportion of municipal waste, ...
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2023
R&D SINGLE SCHEME UNCERTAINTY FOR COMPANIES
R&D SINGLE SCHEME UNCERTAINTY FOR COMPANIES The government has now consulted on replacing the two existing Research and Development (R&D) schemes for tax relief with ...
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2023
CHILD BENEFIT – WATCH THE STING IN THE TAIL
CHILD BENEFIT – WATCH THE STING IN THE TAIL If you or your partner get Child Benefit, keep the High Income Child Benefit charge (HICBC) ...
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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 ...
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2023
VENTURE CAPITAL TAX RELIEF: WHERE ARE WE NOW?
VENTURE CAPITAL TAX RELIEF: WHERE ARE WE NOW? It’s all about providing early stage finance to new, higher-risk companies, and rewarding individual investors with generous ...
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2023
WHAT CAN HMRC’S APP DO?
WHAT CAN HMRC’S APP DO? HMRC’s app has been revamped in a move to push traffic online. Improved functionality lets you see, for example, your tax code, National ...
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2023
DIRECTOR DUTIES IN LANDMARK LAW CASE
DIRECTOR DUTIES IN LANDMARK LAW CASE Are there circumstances in which directors must act in, or at least consider, the interests of the company’s creditors? ...
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2023
CRYPTO LOSS?
CRYPTO LOSS? Cryptoassets are a hot topic, but amid the plunging prices of a crypto winter, what’s the position if you make a loss? HMRC ...
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2023
COMPANIES HOUSE GETS MAJOR NEW POWERS
COMPANIES HOUSE GETS MAJOR NEW POWERS The Economic Crime and Corporate Transparency Bill, currently going through parliament, impacts company directors, secretaries, and people with significant ...
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2023
CRYPTOASSETS GET A MENTION ON THE TAX RETURN
CRYPTOASSETS GET A MENTION ON THE TAX RETURN HMRC wants to raise awareness of the fact that cryptoasset transactions can mean tax bills – and ...
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2023
CARS, VANS AND BENEFITS IN KIND
CARS, VANS AND BENEFITS IN KIND If it’s a car you provide to your employee, the taxable benefit is higher. If it’s a van, the ...
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2023
A COMMON PAYROLL PROBLEM: AND HOW TO AVOID IT
A COMMON PAYROLL PROBLEM: AND HOW TO AVOID IT Nearly 90% of businesses made payroll mistakes in the last year, research suggests. Errors can easily ...
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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 ...
Read More →
2023
PAYING VOLUNTARY NATIONAL INSURANCE CONTRIBUTIONS
PAYING VOLUNTARY NATIONAL INSURANCE CONTRIBUTIONS It’s all about plugging holes in your National Insurance record. And that in turn, is about making sure there are ...
Read More →
2023
WHAT IS EXTENDED PRODUCER RESPONSIBILITY FOR PACKAGING?
WHAT IS EXTENDED PRODUCER RESPONSIBILITY FOR PACKAGING? As part of the government’s pledge to eliminate avoidable waste, and recycle a greater proportion of municipal waste, ...
Read More →
2023
R&D SINGLE SCHEME UNCERTAINTY FOR COMPANIES
R&D SINGLE SCHEME UNCERTAINTY FOR COMPANIES The government has now consulted on replacing the two existing Research and Development (R&D) schemes for tax relief with ...
Read More →
2023
CHILD BENEFIT – WATCH THE STING IN THE TAIL
CHILD BENEFIT – WATCH THE STING IN THE TAIL If you or your partner get Child Benefit, keep the High Income Child Benefit charge (HICBC) ...
Read More →