UK Immigration Rule Changes: October 2025 Update

UK Immigration Rule Changes: October 2025

The Home Office has announced a broad set of reforms to the UK immigration system following publication of the latest Statement of Changes to the Immigration Rules (HC 1333) on 14 October 2025. These updates form part of the government’s “Plan for Change” and will tighten eligibility requirements while increasing costs for both employers and […]

Skilled Worker Sponsorship Best Practices

Skilled Worker Sponsorship Best Practices

Following the 2025 reforms, the rules governing Skilled Worker visa sponsorship have become more challenging and enforcement more rigorous. Employers are now expected to apply higher salary thresholds, verify role eligibility against stricter occupational lists and maintain robust evidence trails for every stage of the sponsorship process. UKVI’s approach places greater emphasis on precision and […]

How to Build a Compliant Sponsorship Framework

How to Build a Compliant Sponsorship Framework

The Home Office expects every licensed sponsor to maintain accurate records, meet strict reporting deadlines and demonstrate strong internal governance. For UK employers, this means sponsorship can no longer sit in isolation within HR; it has to operate as a cross-functional system involving legal, finance and operations. With increased digital oversight and unannounced audits now […]

Alternative UK Work Visa Options: Employers’ Guide

Alternative UK Work Visa Options

UK employers are increasingly exploring ways to attract and retain international talent without relying solely on the Skilled Worker route. Following the July 2025 reforms, which raised salary thresholds and tightened role eligibility, sponsorship now carries greater cost and administrative pressure. Yet a range of unsponsored and alternative work visas continues to allow lawful employment […]

Remote Betting & Gaming Duty (RBGD) update

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

ECCTA 2023 Update

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 platform operators HMRC guidance

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

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

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 […]

UK Tax: A Comprehensive 2025 Overview

tax

The UK tax system is one of the most complex in the world, shaped by centuries of development and constantly evolving to meet the fiscal and policy needs of government. It encompasses a wide range of taxes imposed on individuals, businesses, property owners and consumers, each designed to raise revenue, redistribute wealth, or influence behaviour. […]

Climate Change Levy UK: Rates & Reliefs 2025/26

Climate Change Levy

The Climate Change Levy (CCL) is a UK environmental tax designed to encourage greater energy efficiency and reduce carbon emissions from businesses and the public sector. It is applied to the supply of taxable commodities, such as electricity, gas, and certain solid fuels, when used for non-domestic purposes. Since its introduction in 2001, the levy […]

Tobacco Duty UK

Tobacco Duty

Tobacco duty is one of the UK’s core excise taxes, levied on the manufacture and import of tobacco products such as cigarettes, cigars, hand-rolling tobacco and other smoking products. It is both a revenue-raising mechanism and a public health tool, designed to discourage consumption of harmful products while ensuring businesses handling tobacco comply with strict […]

Vehicle Excise Duty UK Guide

Vehicle Excise Duty

Vehicle Excise Duty (VED), commonly referred to as road tax, is a recurring tax levied on most vehicles used or kept on public roads in the UK. Administered by the Driver and Vehicle Licensing Agency (DVLA), VED forms an integral part of government tax receipts, contributing to the wider Exchequer rather than being earmarked solely […]

Vehicle & Misc Taxes UK Guide

Vehicle & Misc Taxes

Vehicle and miscellaneous taxes in the UK cover a wide range of obligations beyond the more familiar core taxes such as income tax, corporation tax or VAT. These taxes tend to apply to specific activities, goods or services, and while often smaller in scale, they remain important compliance considerations for individuals, households and businesses alike. […]

Excise & Environmental Taxes UK

Excise & Environmental Taxes

Excise and environmental taxes are an important part of the UK tax system. They raise substantial revenue for the government while also acting as fiscal tools to influence behaviour, protect public health and support environmental policy. Unlike general consumption taxes such as VAT, excise duties and environmental levies apply to specific goods, services or activities […]

Property & Local Taxes UK

property and local taxes

Property and local taxes form a significant part of the UK tax framework, raising revenue for central and local government and affecting how individuals, investors, and businesses buy, own, lease, and occupy property. These taxes influence transaction costs, ongoing overheads, budgeting, and compliance for households and companies alike. What this article is about This gateway […]

Capital & Wealth Taxes UK

capital and wealth taxes

This article provides a comprehensive gateway to the UK’s capital and wealth tax regime. It explains the main taxes levied on capital transactions and accumulated wealth, with a particular focus on Capital Gains Tax (CGT) and Inheritance Tax (IHT). Both taxes are of central importance to individuals, families, and business owners, affecting lifetime asset transfers, […]

Core UK Taxes: Income, NI, VAT & Corp Tax

core uk taxes

The UK tax system is structured around a number of national taxes that provide the foundation for government revenue. For individuals and businesses, understanding how these taxes operate is central to meeting compliance obligations and managing financial affairs efficiently. Four of the most significant taxes are income tax, national insurance, value added tax (VAT), and […]

TV Licence UK 2025 Overview

tv licence

The TV licence is a statutory licence fee created by Parliament to fund UK public service broadcasting. Although commonly described as a fee, in practice it operates like a hypothecated levy: it is compulsory when you watch or record live television or use BBC iPlayer, and revenue is ring-fenced for the BBC and S4C. For […]

Air Passenger Duty UK: Full Guide

air passenger duty

Air Passenger Duty (APD) is one of the UK’s long-standing indirect taxes, levied on passengers departing from UK airports. Since its introduction in 1994 (legislated by the Finance Act 1994 and amended over time), APD has served both as a revenue stream for the government and, increasingly, as a policy lever influencing aviation behaviour. The […]