August 2025 - SJPR UK

21 Aug 25

When dividends cannot be paid

Under the Companies Act 2006, dividends can only be paid from realised profits, never from capital, no matter what a company’s Articles of Association say. Dividends can only be

21 Aug 25

What happens if you cannot pay your tax bill?

If you cannot pay your tax bill, it’s crucial to contact HMRC as soon as possible. They may offer support through a Time to Pay arrangement, allowing you to repay your debt in

21 Aug 25

Using the 159 helpline

If a call from your bank feels suspicious, just hang up and dial 159 to be connected safely to your bank’s fraud team. The 159 helpline was launched in September 2021. The

21 Aug 25

Tax Diary September/October 2025

1 September 2025 - Due date for corporation tax due for the year ended 30 November 2024. 19 September 2025 - PAYE and NIC deductions due for month ended 5 September 2025. (If you

21 Aug 25

Applying for Home Responsibilities Protection

Did you know a missing Home Responsibilities Protection (HRP) record could reduce your State Pension, but you may still have time to put it right. Home Responsibilities Protection

21 Aug 25

What is the pension’s Money Purchase Annual Allowance?

The Money Purchase Annual Allowance (MPAA) is a pension rule designed to prevent individuals from gaining double tax relief on pension contributions. It targets situations where

21 Aug 25

Company director disqualification

Company directors have a legal duty to act responsibly and in the best interests of their business. If a director fails to meet these responsibilities, they can face

20 Aug 25

Tripartite arrangements don’t necessarily enable an agency to escape accountability

The question was raised as to whether, in a tripartite agency relationship, an employment relationship exists between an employee and their intermediary agency. For instance,

18 Aug 25

Improve cash flow with smarter invoicing habits

Why cash flow matters Profit is important, but cash pays wages, suppliers and loan repayments. Even strong businesses can struggle if money arrives late. A few disciplined habits

18 Aug 25

Management buyouts: benefits for owners and teams

A management buyout keeps the business in familiar hands. The team that already understands customers, systems, and culture steps into ownership, which reduces disruption and

Month: August 2025

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