VAT on gifts and samples
Businesses which give away free gifts or samples need to be aware of the VAT implications to ensure that they account for VAT correctly.(VAT on …
How to reduce your employer’s Class 1 National Insurance bill
Employer’s Class 1 National Insurance is a significant cost for employers, being charged at 15% on earnings over the relevant threshold. However, there are some …
Phased introduction of mandatory payrolling
Mandatory payrolling was due to come into effect from 6 April 2027. However, it has now been announced that the introduction will be phased in, …
How is relief given for pension contributions?
Pension contributions benefit from tax relief. However, the amount of the relief is capped at the lower of 100% of earnings (or £3,600 where this …
Approved mileage allowance payments
The approved mileage allowance payments (AMAP) system allows employers to make tax-free mileage allowance payments to employees who use their own vehicles for work. The …
Self-Assessment after bankruptcy
Self-Assessment after bankruptcy where a taxpayer has been made bankrupt, their Unique Taxpayer Reference (UTR) expires at the end of the tax year in which …
Contacting HMRC
A taxpayer may need contacting HMRC if they have a query about their tax affairs. There are various ways in which this can be done. …
Temporary reduction in VAT on children’s meals and certain attractions
On 21 May 2026, the Chancellor announced a temporary reduction in VAT applied to children’s meals and admission to certain attractions. It does not apply …
July payment on account and what to do if you need to reduce it
Taxpayers within Self-Assessment must make payments on account towards their next tax and Class 4 National Insurance bill if the tax that they owed for …
Contact from HMRC – Is it genuine?
HMRC use a range of communication methods, as do fraudsters. Consequently, it can be difficult to be certain that a call, email, letter or text …
Reclaiming the cost of statutory payments
Employers must make statutory payments to employees who meet the eligibility criteria. This includes statutory maternity pay (SMP), statutory paternity pay (SPP), statutory adoption pay …
Using the advisory fuel rates 2026
HMRC publish mileage rates for petrol, LPG and diesel and electric cars. The rates are known as the advisory fuel rates and are updated quarterly …
