May 2026 Issue

Small Business Tax & Finance: May 2026 Issue

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 - P8

Key deadlines in the coming months

Company Cars − Appropriate percentages - P12

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