taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration
Home Saved articles Viewed items Login Contact Free Trial Advertise View virtual issue View online issue
Views are sought on plans to require businesses to pay their PAYE and VAT return liabilities by direct debit, with the aim of reducing late payment, limiting the flow of debt and...
HMRC is consulting on steps to recover lower value tax debts from taxpayers who have persistently not engaged with HMRC. The proposed measure would apply to the taxpayer’s...
Practice news from around the country.
Pensions, normal expenditure and trusts.
1 August 2026 Payment of corporation tax liabilities for periods ended 31 October 2025 if not liable to pay by instalments. Outstanding 2024-25 self-assessment tax returns subject...
Mandatory real-time reporting of income tax and class 1A National Insurance contributions for specified benefits in kind (BiKs) and taxable expenses will now be phased in from...
HMRC must do more to reveal the true scale of errors made by employers when applying tax relief to workplace pension contributions, say the Low Incomes Tax Reform Group (LITRG) in...
Usage of HMRC’s check employment status for tax (CEST) tool fell by a further 43% during the 2025-26 tax year, continuing a downward trend that has seen overall usage reduce...
Key aspects of the proposed inheritance tax (IHT) framework for pensions need refinement, warns the Society of Pension Professionals (SPP). In its response to HMRC’s...
HMRC opened 4,940 formal inheritance tax (IHT) enquiries in 2025-26, an 18% increase over the previous year, and the highest number in six years, according to data obtained by...
Benefits paid to retired employees.
Preparing for the first quarterly MTD submission.
Show
12
Results
back to top icon