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The government is extending Right to Work Checks to the gig economy and zero-hours workers. The change will form part of the Border Security, Asylum and Immigration Bill. Although the Bill is not yet law, businesses should prepare now. The introduction of right to work checks for gig workers and zero-hours staff represents a major […]

Late payment interest is charged automatically when tax isn’t paid on time, running from the date payment was due until the date payment is made. The rate of interest charged by HMRC has increased significantly since 6 April 2025.

As announced at the Spring Statement 2025, HMRC will be providing a new service to allow employees to pay High Income Child Benefit Charge (HICBC) through their PAYE tax code. The service is expected to go live from summer 2025.

The Official Rate of Interest (ORI) increased from 2.25% to 3.75% on 6 April 2025. What sounds like a minimal adjustment is, in fact, likely to make a difference to the cost of providing — and receiving — certain benefits in kind.

Keeping up to date with tax isn’t always as simple as it seems, as one taxpayer, Mr Hammant, recently found to his cost.

The information required on the Self Assessment tax return will change for some taxpayers from 6 April 2025. This will impact tax returns for 2025/26 and future years.

Making Tax Digital for Income Tax (MTD IT) is being phased in from April 2026, and HMRC is now starting to write to taxpayers it thinks are in scope.

To deal with high levels of error and fraud, the Research and Development (R&D) tax relief regime has been significantly reshaped since 2023, and HMRC risk assessment is now much sharper.

From 6 April 2025, there is a new statutory right to neonatal care leave and pay for employed parents. The new law applies in England, Scotland and Wales, but not in Northern Ireland.

Plans requiring employers to provide more detailed information on the hours worked by employees in their Real Time Information PAYE reporting have now been cancelled.

The government is changing the thresholds that determine company size, in a bid to cut red tape impacting businesses. As company size plays a key role in compliance with the off-payroll working and IR35 rules, the change will also have a knock-on effect here.

The Office for National Statistics (ONS) regularly reports on how UK businesses feel about the economy, their concerns, and assessment of their performance.