2025 - SJPR UK

20 Nov 25

Claim flat rate expenses for work clothing and tools

If you use your own money to buy items for work, you may be eligible to claim tax relief as long as the items are essential for your job and are used solely for work

20 Nov 25

National Insurance credits and Child Benefit

Claiming Child Benefit can provide an important benefit by granting National Insurance credits. If you claim Child Benefit and your child is under 12, you will automatically

20 Nov 25

Taxable & tax-free state benefits

While there are many state benefits available, it is not always clear which of these are taxable and which are tax-free. HMRC’s guidance outlines the following list of the most

20 Nov 25

What is a demerger?

A demerger involves splitting the trading activities of a single company or group into two or more independent entities. This can be facilitated by distributing the assets of a

20 Nov 25

Christmas crafters and tax

If you earn fees or sell goods as a side hustle, you may need to pay tax on your profits. HMRC has launched a new press release encouraging Christmas crafters and anyone with a

20 Nov 25

MTD – qualifying income

Making Tax Digital for Income Tax (MTD for IT) will become mandatory in phases from April 2026. If you are self-employed or a landlord and have over £50,000 in qualifying income

19 Nov 25

Early termination of probation can constitute wrongful dismissal

The claimant began employment as a Contracts Coordinator on 23 January 2023, subject to a contractual 6-month probationary period, one which required 5 weeks' notice for

17 Nov 25

Preparing for tighter credit conditions in 2026

Many small businesses rely on a mix of overdrafts, card facilities and short term loans to maintain day to day cash flow. During the past year banks and alternative lenders have

17 Nov 25

Increase in the London congestion charge from January 2026

The daily charge for driving within the London Congestion Charge zone will rise from £15 to £18 from 2 January 2026. This is the first increase in several years and forms part of

13 Nov 25

Penalty points for late filing of VAT returns

Many businesses are still unaware that the VAT late filing and late payment rules now operate on a points-based system, where repeated delays can quickly lead to a £200 penalty and

Year: 2025

SJPR