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Mandating the Payrolling of benefits in kind update

Mandating the Payrolling of benefits in kind update

HMRC has delayed mandatory payrolling of benefits in kind by a year to April 2027, giving employers and software providers more time to prepare. Penalties will be eased in the first year. The requirement to report Income Tax and Class 1A National Insurance...
Changes to VAT on donations to charities

Changes to VAT on donations to charities

The government is consulting on new VAT relief for goods donated to charities for free use. Could this fix an unfair gap in current rules? Have your say by 21 July 2025. A new joint consultation from HM Treasury and HMRC, titled “VAT Treatment of Business...
Electronic invoicing consultation

Electronic invoicing consultation

The government wants your say on e-invoicing. Quicker payments, fewer errors, and better VAT reporting are on the table. A 12-week consultation could shape the future. HMRC and the Department for Business and Trade (DBT) jointly launched a 12-week consultation earlier...
Income reporting threshold increased

Income reporting threshold increased

The £3,000 reporting threshold for trading, property, and other income will simplify tax returns—300,000 people could be freed from filing. A digital alternative is also coming. As part of the Spring 2025 Tax Update: Simplification, Administration and...
How to check employment status

How to check employment status

HMRC’s CEST tool gets a revamp from 30 April 2025, with clearer questions and updated guidance to help users decide employment status for tax—plus stronger backing from HMRC. In a Written Ministerial Statement delivered on 28 April, the Exchequer Secretary...