Mandatory payrolling of employee benefits delayed until 2027

The start date of mandatory payrolling of employee benefits has been delayed from April 2026 to April 2027. What do we know so far?

Multiple agents for MTD ITSA will be permitted

One-person companies and the employment allowance

The NI employment allowance has increased from £5,000 to £10,500. The bad news is that companies with only one person who’s also a director on their payroll aren’t entitled to it. How can they qualify with just one simple low-cost step?

Permanent increase to penalty interest rates

The new tax year saw a change to the way interest on late paid taxes is calculated. What’s changed and what are the new charges?

HMRC pauses some refund claims for agents

Due to security concerns, HMRC has warned that it will not process refund claims made by authorised agents. What’s going on and what alternatives are available?

New CGT reporting tool

Self-assessment returns aren’t set up for the change in capital gains tax (CGT) rates on the government filing system and will require a manual adjustment for 2024/25 to ensure the correct amount is paid. Why is there a problem and can a new online tool help?