Self assessment
The second payment on account towards income tax and class 4 National Insurance contributions for 2024-25 is due by 31 July 2025.
Employment allowance
New statistics estimate that about 1 223 000 employers claimed the employment allowance in 2024-25. Claimants increased by 4% from the previous year.
Tax-free savings
HMRC has published issue 17 of its tax-free savings newsletter. It includes articles on changes to regulations individual savings account managers guidance investor queries and individual savings account applications.
Social security
HMRC has updated its guidance ‘Social security abroad: NI38’ with new information on how to make payments.
Cryptoassets
The Reporting Cryptoasset Service Providers (Due Diligence and Reporting Requirements) Regulations SI 2025/744 impose due diligence record-keeping and reporting obligations on UK reporting cryptoasset service providers.
Pillar two
The Multinational Top-up Tax (Pillar Two Territories Qualifying Domestic Top-up Taxes and Accredited Qualifying...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
