From autumn 2025, identity checks will be mandatory for directors and PSCs, verify early via GOV.UK, Post Office or a service provider.

Mandatory payrolling of most benefits is delayed to April 2027, employers can use P11D for now but must prepare for real-time tax changes.

Statutory Sick Pay reforms from 2025 will scrap waiting days and the earnings threshold, employers must prepare for higher costs and risks.

From April 2026, IHT relief on business and agricultural property will be capped at £1m, with complex new rules for lifetime gifts.

With basic rate taxpayers now facing doubling capital gains tax (CGT) rates, and with the exempt amount a quarter of its previous level, it is

It is now more expensive to be late when it comes to making a VAT payment. The slowest payers now face a 250% increase to an annualised rate.

From summer, employed taxpayers who have to pay the high income child benefit charge won’t need to complete a self assessment tax return.

The self-employed with an income between £20,000 and £30,000 will be required to use Making Tax Digital (MTD) from 6 April 2028

There were no tax increases in the Chancellor’s Spring Statement (from the initial Spring Forecast), but that might just be pain deferred.

While the end of the tax year is a major focus of tax planning, it doesn’t end there, the start of the new tax year warrants as much planning

Statutory payments can be problematic to administer for smaller employers, but in a rare instance of generosity HMRC compensates for this.

HMRC has recently launched their Help for Hustles campaign to help people earning extra income to understand their tax obligations.