April 2026 – Changes to charity tax relief rules coming into place

April 2026 – Changes to charity tax relief rules coming into place From April 2026, the government will introduce changes to the rules on tainted donations, approved charitable investments, and attributable income to prevent misuse of charitable tax reliefs. These changes will affect all UK charities, Community Amateur Sports Clubs (CASCs), and donors, and the…

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Are you a residential Landlord?

Are you a residential Landlord? From April 2027, the tax landscape for residential property becomes markedly tougher due to higher income tax rates on rental income, and a new annual surcharge on high-value homes from April 2028. For buy-to-let (BTL) landlords and high-net-worth individuals (HNWs), the cumulative effect is clear: higher holding costs, increased compliance…

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£137M paid in late payment interest by 1.3 million taxpayers

£137M paid in late payment interest by 1.3 million taxpayers HMRC’s decision to hike the late payment interest rate to 4% above the Bank of England base rate from 6 April 2025, has meant that rates were as high as 8.25% for many months. In total, HMRC charged 1.3 million taxpayers late payment interest in 2023-24 which raised 137m in a…

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Payroll changes as state pension age rises

Payroll changes as state pension age rises Upcoming changes to the state pension age for men and women will see retirement age increase from 66 to 67 years, affecting payroll and national insurance contributions. From 6 April 2026, the increase will be phased in over the course of two years, meaning that people born between…

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Small employers’ relief (SER) rate of compensation for statutory sick pay and other benefits increase from 06 April 2026

Small employers’ relief (SER) rate of compensation for statutory sick pay and other benefits increase from 06 April 2026 Employers who qualify for small employers’ relief (SER) will be able to reclaim a higher percentage from HMRC to offset their costs as the rate increases to 9%. Employers can currently reclaim 92% of employees’ statutory…

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Research & Development (R&D) Tax Safeguards

Research & Development (R&D) Tax Safeguards After several years of reform, shifting rules and heightened scrutiny, the government’s decision at the last Budget to keep research and development (R&D) tax relief policy largely unchanged for a second consecutive year sent a clear message to industry: the system seems to have entered a more predictable phase.…

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Warning – VAT registration and Government Gateway fraud

Warning – VAT registration and Government Gateway fraud What is happening? The new scam involves scammers fraudulently linking VAT services to a Government Gateway ID they control, before the genuine business owner has the chance to set these up themselves. The aim of the scam is to submit false VAT returns and divert repayments into…

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UK wine duty is becoming the highest in Europe

UK wine duty is becoming the highest in Europe The chancellor recently announced a 15% cut in business rates for pubs and grassroots music venues, however the price of alcohol in pubs and supermarkets is set to increase. The price of wine, spirits, lagers, and ciders is set to rise after the alcohol duty increase…

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