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Advance assurance on R&D claims

Advance assurance on R&D claims

HMRC offers small and medium-sized enterprises (SMEs) two voluntary advance assurance services to help provide greater certainty about Research and Development (R&D) tax relief claims before they are submitted. You can choose either a new targeted advance...
HMRC introduces faster National Insurance refunds

HMRC introduces faster National Insurance refunds

HMRC has introduced an automated payment process to speed up refunds for people who may have overpaid National Insurance contributions. The process has been in use since early summer, according to HMRC’s latest Agent Update. HMRC will write to people it...
New HMRC tax assessments for savings interest

New HMRC tax assessments for savings interest

HMRC is beginning to issue tax calculation letters (P800) and Simple Assessment notices (PA302) to collect any tax owed on bank and building society interest earned during the 2025-26 tax year. Some taxpayers may already have received a Simple Assessment for the...
New rules for Plastic Packaging Tax from April 2027

New rules for Plastic Packaging Tax from April 2027

New rules for Plastic Packaging Tax (PPT) will take effect from 1 April 2027, changing how businesses account for chemically recycled plastic and removing pre-consumer plastic waste as an eligible source of recycled content. Under the new rules, manufacturers and...
UK–India National Insurance exemptions

UK–India National Insurance exemptions

The UK–India Double Contributions Convention (DCC), which came into force on 15 July 2026 alongside the countries’ trade agreement, aims to prevent employees and employers paying social security contributions in both countries. It reciprocally extends the...