Private hire taxis excluded from VAT TOMS

Private hire taxis excluded from VAT TOMS

From 2 January 2026, suppliers of most standalone private hire and taxi journeys can no longer use the tour operators’ margin scheme (TOMS). Previously, some private hire operators, including certain app-based platforms acting as principal in supplying the journey,...
How winter fuel payments will be taxed 

How winter fuel payments will be taxed 

Most people who were eligible to receive the 2025-26 winter fuel payment (WFP) and did not opt out will have received it automatically in November or December 2025. The payment is means-tested, so individuals with gross income for 2025-26 above £35,000 will be...
Making Tax Digital for Income Tax letters

Making Tax Digital for Income Tax letters

With just one month to go before the first tranche of individuals are required to sign up to MTD for income tax, HMRC is writing to taxpayers it believes might be affected. From April 2026, sole traders and landlords with qualifying income above £50,000, based on the...
Changes to statutory sick pay

Changes to statutory sick pay

Two major changes to statutory sick pay will be introduced by the Employment Rights Act 2025 from 6 April 2026. Statutory sick pay (SSP) is the minimum amount of sick pay that employers in the UK must pay eligible employees when they are off work due to illness. ...
Voluntary NICs for periods abroad 

Voluntary NICs for periods abroad 

The Government has announced important changes to voluntary national insurance contributions (NICs) for individuals working abroad. UK residents working abroad can currently pay voluntary Class 2 NICs to maintain their national insurance record. Voluntary Class 3 NICs...