Small Business Tax & Finance

May 2026 Issue

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Small Business Tax & Finance: May 2026 Issue

1 May 2026

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

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Disclaimer

Small Business Tax & Finance is intended to be a source of news and ideas for accountants and other taxation practitioners and financial advisors. No publication can be comprehensive enough to foresee all the considerations which may be relevant in individual cases and circumstances. Moreover, whilst great care is taken to ensure the highest standards of accuracy, the authors, the editor and the publisher cannot and do not accept any liability for any loss or disadvantage suffered by any person acting or refraining from acting in reliance on anything published in Small Business Tax & Finance.

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