Remote Betting & Gaming Duty (RBGD) update
Since 2014, UK-based remote gambling has been taxed through a combination of General Betting Duty (GBD), Pool Betting Duty (PBD), and Remote Gaming Duty (RGD). Each applies to different activities and at different rates, creating a complex landscape for operators. The government has consulted on a significant reform that could replace these existing duties with […]
ECCTA 2023 Update: UK Company Law Changes
The Economic Crime and Corporate Transparency Act 2023 (ECCTA 2023) represents one of the most significant overhauls of UK company law in recent years. It was introduced to combat economic crime, strengthen the integrity of the UK’s corporate framework, and enhance the role of Companies House as a gatekeeper of reliable business information. The Act […]
HMRC Digital Platform Reporting Rules
Digital platforms are now a central part of the UK economy, providing routes to market for sellers of goods and services across sectors from retail to transport to accommodation. HMRC has introduced new rules, based on the OECD’s DAC7 framework and implemented domestically through The Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023 (as […]
Internationally Mobile Employees NICs
HMRC has updated its National Insurance Manual (NIM33650–NIM33685) to clarify how National Insurance contributions (NICs) apply to internationally mobile employees. The revisions set out how Class 1 NICs attach to earnings, bonuses, and employment-related securities income where duties were performed while the employee was within UK social security legislation, even if payment is made later […]
Umbrella Company PAYE Rules 2026
From 6 April 2026, new PAYE rules will apply to labour supply chains involving umbrella companies. HMRC’s changes are designed to close gaps in tax compliance and to combat avoidance arrangements where workers are engaged through umbrella companies but PAYE is not operated correctly. The current HMRC guidance reflects draft legislation and may be amended […]