£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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What you need to know about Making Tax Digital (MTD)

What you need to know about Making Tax Digital (MTD) As the deadline for mandatory Making Tax Digital (MTD) for Income Tax for affected taxpayers with income over £50,000 begins on Monday 6 April, HMRC has confirmed their preference is for taxpayers to file using MTD compatible software. The requirement to report quarterly will be…

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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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2026: The Year of change – the start of quarterly reporting

2026: The Year of change – the start of quarterly reporting For business owners, investors and high-earning individuals, 2026 will represent a shift in how the UK tax system operates. After years of slow reform, successive work has produced a framework that is more digital, more data-driven and more demanding. November’s Budget reinforced a consistent…

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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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