Small employers’ relief

Small employers’ relief

Small employers can usually recover 100% of most of the statutory payments they make to employees plus compensation from HMRC.  If your business qualifies for small employers’ relief you can claim 103% of almost all statutory payments made to employees until...
Guidance for non-doms

Guidance for non-doms

With effect from 6.4.25 the preferential tax treatment enjoyed by UK resident individuals whose permanent home is outside the UK (‘non-doms’) has been withdrawn.  Before this date, non-doms could benefit from the remittance basis of taxation for up to...
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...
Class 2 NI calculation error

Class 2 NI calculation error

From the 2024-25 tax year, self-employed individuals with profits in excess of £6,725 no longer need to pay Class 2 national insurance contributions (NIC).  Instead those taxpayers will receive a national insurance credit to secure their access to contributory...
Self Assessment and student loan repayment

Self Assessment and student loan repayment

From April 2026 most benefits in kind (BIKs) will have to be processed through the payroll and included on monthly payslips, with a potential knock-on effect for student loan repayments. The mandatory payrolling of BIKs will be implemented in phases, starting from...