December 2025 - SJPR UK

04 Dec 25

Who pays Income Tax in Scotland

The rules that govern who pays Income Tax in Scotland is determined by whether an individual is considered a Scottish taxpayer. For most people, determining Scottish taxpayer

04 Dec 25

Defer paying Class 1 National Insurance on a second job

Employees with a second job, third job or more may be able to defer or delay paying Class 1 National Insurance on their additional employment. This deferment can be requested when

04 Dec 25

Work out your VAT fuel scale charge

VAT road fuel scale charges are fixed, standardised amounts that businesses must use to account for output VAT when they provide fuel for private use in a vehicle that is also used

04 Dec 25

Less than 2 months to self-assessment filing deadline

There are now less than 2 months to the self-assessment filing deadline for submissions of the 2024-25 tax returns. We urge our readers who have not yet completed and filed their

04 Dec 25

Update from HMRC on MTD testing

HMRC has published a new Making Tax Digital newsletter. This newsletter is mainly intended for taxpayers and agents who are currently testing the Making Tax Digital for Income Tax

04 Dec 25

Increase in savings guarantee for bank deposits

The Financial Services Compensation Scheme (FSCS) has raised its savings guarantee for bank deposits, increasing the deposit protection limit from £85,000 to £120,000 per person.

02 Dec 25

When disciplinary processes and non-compete clauses implode

Many modern companies insist on the inclusion of restrictive covenants to limit the freedoms of employees upon the termination of their contracts. However, the High Court recently

01 Dec 25

The likely direction of interest rates in 2026

As we look ahead to 2026, there is growing speculation about how the Bank of England will manage interest rates during what many economists believe will be a period of calmer

01 Dec 25

Outlook For Food And Energy Prices In The Year Ahead

Food and energy costs remain central concerns for households and businesses because they influence everything from wages to margins to day to day operating decisions. Inflation is

Month: December 2025

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