O’Brien v HMRC: Contractor Loan Scheme Fails
The First-tier Tribunal has again sided with HMRC in a contractor loan scheme case, confirming that amounts paid into an employee benefit trust and returned as “loans” were taxable earnings. In O’Brien v HMRC, the Tribunal held that income tax arose when the taxpayer’s remuneration was redirected into an employee benefit trust (EBT), even though […]
Salary Sacrifice Pensions Contributions: New Rules in 2029
From 6 April 2029, only the first £2,000 of pension contributions per employee per tax year made via salary sacrifice will remain exempt from Class 1 National Insurance. Contributions above that threshold will attract both employee (Primary Class 1) and employer (Secondary Class 1) NICs. Ordinary employer pension contributions that are not made via salary […]
Mandatory Registration of Tax Advisers from May 2026
HMRC has confirmed that from May 2026, tax advisers who interact with HMRC on behalf of clients will be required to register with HMRC and meet defined minimum standards. The change follows updated policy material and draft legislation within the Finance Bill. Professional bodies, including the Chartered Institute of Taxation (CIOT), have issued supporting FAQs […]
Making Tax Digital for Self Employed: New Income Tax Rules from April 2026
Making Tax Digital for Income Tax Self Assessment introduces a mandatory digital reporting framework for self employed individuals and landlords. From April 2026, affected taxpayers are required to keep digital records and submit income information to HMRC on a quarterly basis. This change replaces the long-standing annual Self Assessment model for those within scope. The […]
Employment Rates & Payroll Thresholds 2026-2027
From April 2026, UK employers enter a new tax year with updated statutory pay rates, earnings thresholds and payroll parameters. While none of these changes alter core employment rights, they directly affect wage costs, sickness absence budgeting and payroll compliance. For small businesses, the risk is not misunderstanding the law, but missing a rate change, […]
Govt Fire and Rehire Consultation Explained for Employers
The Government has opened a consultation on part of the new fire and rehire rules due to be introduced under the Employment Rights Act 2025. The focus is narrow but important for employers: whether certain expenses, benefits and shift changes should be protected from being imposed through dismissal and re-engagement. Although the rules are not […]
Smaller Employers Are Being Caught Out By Digital Right to Work Checks
For many small and growing businesses, right to work checks feel like an administrative task that should be straightforward. The shift to digital immigration status was meant to make compliance easier. In practice, it has introduced new risks that are now showing up in Home Office audits. The rules themselves have not changed. What has […]
HMRC Steps Up Stamp Duty Investigations
HMRC has increased enforcement activity around Stamp Duty Land Tax, with a sharp rise in compliance checks into residential property transactions. More homebuyers are now facing retrospective scrutiny of whether the correct amount of stamp duty was paid, often months or years after completion. The change reflects HMRC’s growing focus on property tax compliance and […]
Employment Rights Act Timeline: What is Changing and When?
The Government has issued an updated implementation timetable for the Employment Rights Act 2025 as part of its ‘Plan to Make Work Pay.’ The timeline replaces the July 2025 roadmap and confirms a phased rollout of reforms across 2026 and 2027. The substance of the reforms has not shifted. What has changed is the order […]
UK Car Tax Changes 2026
A series of changes to vehicle taxation will take effect from April 2026, altering how much many drivers pay in road tax and related charges. Some of these changes remove long-standing exemptions, while others increase existing charges in line with government policy. Although not every proposal reported in the media is settled law, several measures […]
National Insurance Changes in 2026
Two National Insurance developments confirmed in early 2026 are relevant for people running businesses and working for themselves. The first is the annual National Insurance update that takes effect from April 2026 and feeds directly into payroll, drawings and cash flow. The second is a reform to the National Insurance treatment of pension salary sacrifice […]
HMRC Tax Rebate Delays in 2026
Taxpayers are facing significant delays in receiving tax rebates and National Insurance refunds from HMRC. Some repayments are taking many months and some are taking more than a year. Refunds that used to land within a few weeks are now more likely to move slowly, particularly where HMRC treats a claim as needing manual processing. […]
SSP 2026: Higher Rates from 6 April
Statutory Sick Pay is changing in ways that will be felt most acutely by employers from April 2026. While SSP has always been an employer-funded obligation, confirmed reforms under the Employment Rights Act 2025 expand eligibility, bring payment forward to day one and change how SSP is calculated for lower-paid staff. For employers with part-time […]
Supporting Sponsored Workers Beyond the Visa: Settlement and Citizenship in Practice
For many employers, immigration risk feels most acute at the sponsorship stage. Right to work checks, salary thresholds and compliance duties dominate attention. Once a worker approaches settlement, that risk is often assumed to fall away. In reality, the period when sponsorship ends and settlement or citizenship begins is one of the most disruptive phases […]
Zero-Hours Working: 2026 Changes
The Employment Rights Act 2025 has started to change how flexible working arrangements operate in practice, and one of the earliest changes took effect on 6 January 2026. For organisations that rely on casual, seasonal or variable-hours labour, the shift is significant. It affects not only contracts, but everyday decisions about rotas, availability and how […]
April 2026 Employment Law Changes: ERA 2025 In Force
The Employment Rights Act 2025 brings a phased programme of UK employment law reform, but April 2026 is the point at which The first set of changes under the Employment Rights Act 2025 takes effect in April 2026, which is when many businesses will start to feel the effects in day-to-day operations. While some later […]
How to Avoid a Civil Penalty in Everyday Hiring
Right to work compliance sits at the heart of an employer’s obligations under UK immigration law. Despite that, many organisations continue to approach the checks as routine onboarding steps rather than legal requirements that protect the business from enforcement. The shift towards digital immigration status has created new opportunities for efficiency, yet it has also […]
Relocating to the US: Business Immigration Considerations
Relocating to the United States is rarely a single immigration decision. For most UK nationals, it is a staged process that combines immigration status, business or employment planning, tax exposure and family logistics. Problems usually arise where speed of entry is prioritised without enough thought given to how the initial visa supports long-term residence, work […]
Hiring Overseas Talent: How Family Immigration Affects Workforce Stability
Businesses depend on stability. When a company hires an overseas worker, the assumption is often that managing the sponsored worker’s visa is the main immigration responsibility. In reality, a worker’s wider family immigration position can have a major impact on retention, focus, attendance and long term commitment. Partners, children, parents and extended relatives each require […]
UK Spouse & Partner Visa Financial Requirements Explained
The financial requirement is one of the most challenging parts of applying for a UK family visa. Whether you are preparing the UK spouse visa, the partner visa UK, the unmarried partner visa UK, the fiancé visa UK, the marriage visa UK, the civil partnership visa UK or you are already living in the UK […]