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The benefits or otherwise of voluntary VAT registration

The benefits or otherwise of voluntary VAT registration

June 5th 2025 Many businesses strive to keep their turnover under the VAT registration limit (currently £90,000) because not only are they wary of the additional administrative costs but also because they believe Read more

Calculating a director's National Insurance contributions

Calculating a director's National Insurance contributions

June 5th 2025 For most employees, National Insurance contributions (NIC) earnings periods are calculated based on their regular pay intervals. In contrast, all directors have an annual earnings period, regardless Read more

Is it worth making a formal complaint about HMRC? The role of the Adjudicator’s Office

Is it worth making a formal complaint about HMRC? The role of the Adjudicator’s Office

June 5th 2025 For many of HMRC's 'customers' who have spent more than 30 minutes trying to get through on the phone, the thought of making a formal complaint to someone about the service may seem attractive, Read more

Five tax-free health and welfare benefits

June 5th 2025 Employers are able to provide employees with a range of health and welfare benefits without giving rise to a tax charge under the benefits in kind legislation. 1. Health screening and medical Read more

Should you pay voluntary Class 2 National Insurance?

Should you pay voluntary Class 2 National Insurance?

June 5th 2025 Self-employed earners whose earnings exceed the lower profits limit (set at £12,570 for 2025/26) must pay Class 4 National Insurance contributions on their profits. These are payable at the rate of Read more

Taxation of savings income in 2025/26

Taxation of savings income in 2025/26

June 5th 2025 There are various ways to enjoy savings income without paying tax on it. In addition to the personal allowance, basic and higher rate taxpayers benefit from a personal savings allowance. Taxpayers Read more

Relief for additional expenses of working from home

Relief for additional expenses of working from home

June 5th 2025 In a post on X, HMRC recently warned taxpayers ‘not to get caught out by ads promising quick refunds for working from home’, urging taxpayers to check that they were eligible before making a Read more

Employ a worker on a small salary to access the Employment Allowance

Employ a worker on a small salary to access the Employment Allowance

June 5th 2025 Employer’s National Insurance rose considerably from 6 April 2025. Not only did the rate increase from 13.8% to 15%, but the secondary threshold also fell from £9,100 to £5,000. This is the Read more

UK and overseas property businesses

UK and overseas property businesses

June 5th 2025 Profits arising from land or property are treated as arising from a property business. For tax purposes, profits from land and property in the UK are kept separate from those arising from land and Read more