HMRC employer update: statutory pay, payroll reporting and key actions for spring 2026 Table of Contents Toggle HMRC employer update: statutory pay, payroll reporting and key actions for spring 2026Statutory payments remain a priority for employersProfessional MembershipStatutory payments remain a priority for employersStatutory Sick Pay changed from 6...Read more

The Self-Employed Checklist for the New Tax Year Article by Coconut Table of Contents Toggle The Self-Employed Checklist for the New Tax YearReview dividend strategiesReassess capital gains and exit planningFactor in fiscal dragProfessional MembershipPrepare clients for Making Tax DigitalRead more

Q&A: Exceptions from VAT registration Contributed by Alex Jones, Croner-i VIP Tax Team. My client has previously limited UK sales to just under the registration threshold. They wish to make a one-off sale that, combined with other sales, will take them over the registration turnover limit. Do they have to register for VAT? If a taxable person has breached the VAT registration threshold on the ‘backward look’ (currently £90,000), they may look at whether they can satisfy HMRC that, in the...Read more

April webinars for accountants and bookkeepers IAB is highlighting two practical webinars taking place this April, each covering a topic that continues to matter in practice. For accountants and bookkeepers, they offer a useful opportunity to refresh technical knowledge, strengthen confidence, and stay close to issues that can have a real impact on client work. Table of ContentsRead more

VAT groups Contributed by Rickie Lowery CTA All together now For VAT purposes, each business is generally individually responsible for its own affairs. This means that a person in business as a sole trader, a member in a partnership and the sole director/shareholder of a company may need to manage three separate VAT registrations, as each business is a separate entity for VAT purposes. This can be especially burdensome where there is a high level of intra-entity supplies. VAT groups To...Read more

Pension contributions, defined benefit schemes and the annual allowance Contributed by Martin Jackson, Lead Technical Writer, Croner-i Ltd Pension contributions are always in ‘real time’ for tax purposes – they cannot be carried forward or back. A contribution is treated as made when it is actually paid (  FA 2004, s. 188(1) ) and cannot be backdated. Annual allowance and carry forward Most tax practitioners will be familiar with the...Read more