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The government is removing the process in which employees can claim a deduction from income tax from HMRC if they have incurred additional household costs when being required to...
Any unused allowance for the 100% rate of agricultural property relief (APR) and business property relief (BPR) will be transferable between spouses and civil partners, including...
Taxpayers required to join making tax digital (MTD) from April 2026 will not be penalised for the late submission of quarterly updates during the 2026-27 tax year, the government...
From April 2029, employee pension contributions made through salary sacrifice will be capped at £2,000 a year. Employers and employees can still make contributions above...
The chancellor announced a two percentage point increase in the rates of income tax for most savings and dividend income, with a new separate rate for income from property, which...

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Tax practice news from around the country.
1 January 2026 Pay corporation tax for accounting periods ended 31 March 2025 for small and medium-sized companies not liable to pay by instalments. 7 January 2026 Due date for VAT...
Total tax and National Insurance receipts for April 2025 to October 2025 were £513.7bn, which was £37.8bn higher than the same period last year, according to HMRC...
The Scottish building safety levy will be introduced in April 2028 instead of April 2027, minister for public finance Ivan McKee has confirmed to the Scottish parliament. In...
HMRC has published Agent Update 137. It contains technical updates and reminders, including that as a result of the pause in issuing self-assessment repayments over the telephone...
HMRC’s wealthy team is writing to individuals whom it believes should have paid a remittance basis charge in 2023-24. Taxpayers who have been resident for seven out of nine...
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