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In this Issue Extending VAT online marketplace liability - P1 HMRC consultation Short-term business visitors - P3 Guidlines for Compliance Settling your PSA -P5 What employer clients need to do News in Brief - P7 The latest developments in tax and National Insurance Tax and Finance Diary - P8 Key deadlines in the coming months

Sarah Bradford explains what employers need to do to settle their 2025/26 PSA A PAYE Settlement Agreement (PSA) can be used by employers to meet the tax on benefits included within the agreement on behalf of their employees.

Sarah Bradford takes a look at GfC 19 and the PAYE and NIC rules for short-term overseas workers New guidelines for compliance, Help with short-term business visitors (GfC19), have recently been published by HMRC. The guidelines explain the tax and National Insurance treatment of overseas workers who come to the UK for a

Sarah Bradford looks at proposals to extend online marketplace liability to combat non-compliance Over the summer, HMRC consulted on proposals to extend online marketplace liability to cover sales by UK businesses via these platforms in a bid to combat non-compliance. The consultation was launched in June at the time of the 2026 Tax

1 September – Corporation tax, 30 Nov 2025 year ends · 7 September – VAT returns for periods to 31 July · 22 September – PAYE/CIS cleared funds, month 5 · 7 October – VAT returns for periods to 31 August

In this Issue Timely payment in ITSA - P1 HMRC consultation Payment of PAYE and VAT by direct debit - P3 Consultation proposals Mileage payments and simplified expenses - P5 New approved rate News in Brief - P7 The latest developments in tax and National Insurance Tax and Finance Diary - P8 Key deadlines in the coming months

In this Issue Temporary VAT reduction - P1 5% rate for children's meals and admission tickets Phased introduction of mandatory payrolling - P3 Changes to timetable News in Brief - P5 The latest developments in tax and National Insurance Tax and Finance Diary - P6 Key deadlines in the coming months Client Bulletin - P10 Topical newsletter for

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In this Issue Disincorporation - P1 The tax implications Beating the £100,000 threshold - P3 How to preserve the personal allowance and tax-free childcare NIC round-up - P5 The different classes explained News in Brief - P7 The latest developments in tax and National Insurance Tax and Finance Diary - P8 Key deadlines in the coming months

In this Issue Reporting company payments to participators - P1 Consultation on modernising the reporting framework Gains on UK life assurance policies - P3 Taxation of chargeable event gains Reporting 2025/26 expenses and benefits - P5 Payrolling, PSAs and P11D reporting News in Brief - P7 The latest developments in tax and National Insurance Tax and Finance Diary

In this Issue Tax efficient profit extraction - P1 Taking profits from personal or family company in 2026/27 Childminders’ deductible expenses - P3 The impact of MTD for ITSA Tax treatment of sponsorship payments - P5 Sponsorship of sporting and equestrian activities News in Brief - P7 The latest developments in tax and National Insurance Tax and Finance

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