April 2025 – Changes to Company accounts thresholds

April 2025 – Changes to Company accounts thresholds The Companies (Accounts and Reports) (Amendment and Transitional Provision) Regulations 2024 have now been passed into legislation, which are designed to reduce reporting burdens on companies and address stakeholder concerns. The effective date is 6 April 2025 with transition measures to allow companies to compare prior years…

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Claims for R&D tax relief have slumped for SME’s

Claims for R&D tax relief have slumped for SME’s The amount paid out to SMEs in research & development (R&D) relief has been declining since 2021/22 as less companies have attempted to claim. Back in 2021-22 £4.7bn was claimed by SME’s with an estimated total of claims in the region of 74,000. Since then, the…

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How did you spend your Christmas?

How did you spend your Christmas? On Christmas Day, an impressive 4,400 people filed their tax return. On Christmas Eve, another 23,730 filed their tax return… Then on Boxing Day another 11,930 decided to file their tax return, with over 1,100 filing between 4 and 5pm. This means that over these 3 days, HMRC received…

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Record amount paid out in film and TV tax breaks

Record amount paid out in film and TV tax breaks As we all watch more films over the Christmas period than any other time of the year, it’s interesting to know how the arts are supported to provide our entertainment. In 2023 the most amount paid out in creatives tax relief ever was made with…

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Marriage Allowance for Self-Assessment Tax Returns

Marriage Allowance for Self-Assessment Tax Returns As the deadline for self-assessment tax returns edges closer, the complicated process for anyone who claims marriage allowance to follow, related to timings, is proving difficult for many. Here at Kennedys Accounting, we are experienced in complex self-assessments and are happy to assist with your return, the following information…

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VAT penalties when payments are 31 days late or more!

VAT penalties when payments are 31 days late or more! HMRC have updated the guidance about how to settle VAT payments which are overdue by 31 days or more when penalties come into play. Since the VAT accounting periods starting on or after 1 January 2023, late payment penalties have applied to late VAT payments.…

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Tax Code changes in the Scottish Budget

Tax Code changes in the Scottish Budget The finance minister for the Scottish government, has set out her tax and spending plans for Scotland for 2025-26 with a commitment to a 3.5% rise in the two key tax thresholds, affecting the majority of taxpayers. The Scottish government advised that the decision to increase thresholds was…

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