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Ceri Ulyatt

Ceri Ulyatt is global head of tax and corporate treasury at Computershare Limited. She can be contacted by email: Ceri.Ulyatt@computershare.co.uk. Ceri won the award for tax mentor of the year at the 2025 Tolley’s Taxation Awards.
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22 September 2025
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Tax tip: National Insurance and trailing payments to IMEs Readers’ forum: Split year treatment of pension income Readers’ forum: HMRC pursuing non-filing penalties for deceased expat Readers’ forum:Resident or non-resident? Readers’ forum: Is work being done for US or UK company?
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Defer plans to mandate tax adviser registration, say professional bodies Surge in tax and National Insurance receipts since April Talking points webinars on making tax digital Agent update 35 published Movers & shakers: 25 September 2025
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Tribunal rules that HMRC’s chance of success is not fanciful HMRC’s refusal to repay was unreasonable Sponsorship payments were taxable as profits Employer liability to include previous figures on worksheet No excuse for submitting late returns
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This week's opinion: 25 September 2025 Defer plans to mandate tax adviser registration, say professional bodies Surge in tax and National Insurance receipts since April Talking points webinars on making tax digital Agent update 35 published
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