Tackling non-compliance in umbrella companies

Tackling non-compliance in umbrella companies

HMRC has published draft legislation aimed at tightening rules around umbrella companies in a bid to increase accountability, protect workers and ensure the correct tax is paid across the labour supply chain. Umbrella companies are often used by temporary or contract...
Check Employment Status for Tax tool

Check Employment Status for Tax tool

The Check Employment Status for Tax (CEST) tool allows contractors and other individuals providing services – or businesses engaging workers to perform services for them – to determine whether the work should be treated as employment or self-employment for...
Making Tax Digital – time to prepare!

Making Tax Digital – time to prepare!

In just over a year the first tranche of sole traders and landlords will be required by law to keep digital records to comply with the requirements of Making Tax Digital for Income Tax (MTD IT). From April 2026, taxpayers with qualifying trading and property income of...
National minimum wage and salary sacrifice

National minimum wage and salary sacrifice

As announced in the Autumn Budget, the national minimum wage (NMW) and the national living wage (NLW) are set to increase from April 2025. The hourly rate will depend on the worker’s age and whether they are an apprentice. Age of worker Hourly rate from 1 April...
Evidence needed to claim employment expenses

Evidence needed to claim employment expenses

HMRC has tightened up the process for claiming tax deductible employment expenses following a series of high-profile scandals. If you incur job-related expenses of up to £2,500 which are not fully reimbursed by your employer you may be able to claim tax relief. For...