HMRC and Directors’ Loans: What Small Business Owners Need to Know

HMRC and Directors’ Loans: What Small Business Owners Need to Know If you run a limited company, HMRC may soon want more detail about money moving between you and your business. Proposed reporting changes for close companies could affect how directors’ loans, dividends, reimbursements and other payments are recorded. HMRC says the proposals are intended…

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VAT and PAYE payments to be made by direct debit

VAT and PAYE payments to be made by direct debit HMRC has set out plans that require mandatory direct debit payments for VAT and PAYE affecting up to 87% of current registered businesses and sole traders. This will equate to a massive change for VAT and PAYE as HMRC consults on the plan, which requires…

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HMRC advise they will be chasing low value tax debt aggressively

HMRC advise they will be chasing low value tax debt aggressively HMRC will now be able to go for lower-level debt, but the consultations so far do not include any clarity of the lowest possible figure. Giving HMRC powers to access small tax debts, apparently below £10,000, directly from taxpayer bank accounts ‘could leave vulnerable…

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April 2028 – Profit & Loss mandatory for Small Companies

April 2028 – Profit & Loss mandatory for Small Companies After months of delay, the government has decided to go ahead with balance sheet and profit and loss (P&L) filing for small companies and micro-entities from 1 April 2028, but with a major caveat after intense lobbying against the plans. While it has been confirmed…

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HMRC – Investigations into SME’s increase

HMRC – Investigations into SME’s increase HMRC recovered 23% more tax per investigation into small businesses and individuals, reaching £24,700 on average in 2024-25, up substantially from £20,100 the previous tax year. With more than 250,000 investigations into small businesses and individuals conducted by HMRC last tax year, has resulted in the discovery of unpaid…

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April 2026 – Tax ‘take’ up £6bn in one month

April 2026 – Tax ‘take’ up £6bn in one month Analysis of the latest HMRC figures for April shows that the tax take for the first month of the new tax year continues to soar. HMRC collected £87.3bn in taxes in the month of April, up an incredible £6.3bn from April 2025. Income tax, capital…

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2026 – The last P11D’s – what happens next?

2026 – The last P11D’s – what happens next? As HMRC moves to payroll filing of expenses and ‘benefits in kind’ from the new tax year, this July will be the last P11D deadline for many employers. What is a P11D? A P11D is a UK tax form employers use to report certain employee benefits…

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A record £190bn paid in income tax by High Earners

A record £190bn paid in income tax by High Earners Additional and higher rate payers paid £190.6bn in income tax in the 2023-24 tax year has been revealed in the latest HMRC breakdown of income tax paid across the population depending on earnings. The 20% cohort paid £84bn in total, bringing income tax revenue to…

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