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11 Sep 25

What is the settlement legislation?

Thinking of gifting income to a spouse or partner? HMRC’s settlements rules may still tax it as your own. The settlements legislation is contained in s.624 ITTOIA 2005. The

11 Sep 25

16 years old – the minimum age for a company director

Thinking of starting a company at 16? Know the rules, risks and responsibilities before you take the leap. The Companies Act 2006 does not set a minimum age for shareholders,

11 Sep 25

Using your own car for work purposes

Using your own car or bike for work travel? You may be able to claim tax relief for business mileage. If you are employed and spend your own money on items needed for your job,

11 Sep 25

How do HMRC define “wholly and exclusively” for tax purposes

Not sure if a business cost is deductible? HMRC’s ‘wholly and exclusively’ rule is the key test. When deciding whether an expense is deductible or not it is important to bear in

11 Sep 25

How to pay corporation tax online

Paying Corporation Tax? Always use the correct reference or risk delays and penalties. To pay Corporation Tax via online or telephone bank transfer, you can use either a UK or

08 Sep 25

GOV.UK One Login – enhanced security from 13 Oct 2025

From 13 October 2025, access to Companies House WebFiling will require GOV.UK One Login. This replaces the older Government Gateway sign-in and is part of the wider move towards a

08 Sep 25

What insurance cover should a company consider?

Running a small business comes with plenty to juggle, and while insurance might not be the most thrilling task, it is absolutely essential. There is one policy you are legally

08 Sep 25

Tax Diary October/November 2025

1 October 2025 - Due date for Corporation Tax due for the year ended 31 December 2024. 19 October 2025 - PAYE and NIC deductions due for month ended 5 October 2025. (If you pay

04 Sep 25

Why your tax code might change

The letters in your tax code indicate whether you are entitled to the annual tax-free personal allowance. These codes are updated each year and help employers calculate how much

04 Sep 25

What counts as working time for minimum wage purposes

Employers must ensure they are paying staff at least the National Minimum Wage (NMW) or National Living Wage (NLW). The NMW and the NLW are the minimum legal amounts that employers

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What is the settlement legislation?

16 years old – the minimum age for a company director

Using your own car for work purposes

How do HMRC define “wholly and exclusively” for tax purposes

How to pay corporation tax online

GOV.UK One Login – enhanced security from 13 Oct 2025

What insurance cover should a company consider?

Tax Diary October/November 2025

Why your tax code might change

What counts as working time for minimum wage purposes

New rules for working from home from April 2026

MTD – when the quarterly returns to HMRC are due

Vaping products duty schemes

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