admin, Author at SJPR UK

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

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

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

HMRC contacting sole traders

HMRC is currently contacting certain sole traders by email to reiterate the importance of adjusting business expenses for personal use.The email explains:why personal use must be

13 Nov 25

Set up your tax app with HMRC

The free HMRC tax app now provides quick access to tax codes, income history, self-assessment details, National Insurance records and even payment options, all from your

13 Nov 25

Check when you can expect a reply from HMRC

HMRC offers a helpful online tool that allows agents and taxpayers to check when they can expect a response to a query or request that they have made. The online tool is updated

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

13 Nov 25

Paying tax arrears using HMRC payment plans

If you are unable to pay your tax bill, it's important to reach out to HMRC as soon as possible. HMRC may offer a Time to Pay arrangement, allowing you to settle the debt in

admin

What is a demerger?

National Insurance credits and Child Benefit

Early termination of probation can constitute wrongful dismissal

Preparing for tighter credit conditions in 2026

Increase in the London congestion charge from January 2026

HMRC contacting sole traders

Set up your tax app with HMRC

Check when you can expect a reply from HMRC

Penalty points for late filing of VAT returns

Paying tax arrears using HMRC payment plans

Taxable company benefits

Student jobs paying tax

Could you claim the Small Pool Allowance?

SJPR