June 2024 - SJPR UK

27 Jun 24

Check employment status for tax

The Check Employment Status for Tax (CEST) tool can be used to help ascertain if a worker should be classified as employed or self-employed for tax purposes in both the private and

27 Jun 24

How to check a UK VAT number

The online service for checking a UK VAT number is available at: www.gov.uk/check-uk-vat-number. This service can be used to check: if a UK VAT registration number is valid;

27 Jun 24

Are you claiming the marriage allowance

The marriage allowance can be claimed by married couples and those in a civil partnership and where a spouse or civil partner does not pay tax or does not pay tax above the basic

27 Jun 24

Finding your National Insurance number

If you have lost or forgotten your National Insurance number there are a number of ways to locate it. Firstly, you could try and locate the number on paperwork such as your tax

27 Jun 24

Check your State Pension forecast

The enhanced Check Your State Pension forecast service is now available online. The service can be found on GOV.UK at the following webpage

27 Jun 24

Private rental deposits

There are special rules under the Tenancy Deposit Scheme that limits the amount of deposit that landlords in England can request. There are also further limitations on what

25 Jun 24

What is a group company structure?

A group is formed when one company has control of, owns, a number of subsidiary companies. A group is different to an arrangement where an individual owns a number of companies

20 Jun 24

Is your income over £100,000?

If you earn over £100,000 in any tax year your personal allowance is gradually reduced by £1 for every £2 of adjusted net income over £100,000 irrespective of age. This means that

20 Jun 24

Connected persons for tax purposes

The definition of a connected person for tax purposes varies. A statutory definition of “connected persons” for Capital Gains Tax purposes is set out in Section 286 of

20 Jun 24

Reclaiming pre-trading VAT

There are special rules that determine the recoverability of VAT incurred before a business registered for VAT. This type of VAT is known as pre-registration input VAT. There are

Month: June 2024

Check employment status for tax

How to check a UK VAT number

Are you claiming the marriage allowance

Finding your National Insurance number

Check your State Pension forecast

Private rental deposits

What is a group company structure?

Is your income over £100,000?

Connected persons for tax purposes

Reclaiming pre-trading VAT

Tax Diary May/June 2025

Be wary of the legitimacy of post-termination employment restrictions – they may not be reasonable or enforceable

Make the most of trivial benefit payments 2025-26

SJPR