S.J.P.R., Author at SJPR UK

30 Apr 26

Setting off losses against other income sources

If you are self-employed or a member of a partnership, you may be able to claim tax relief when your business makes a loss. There are several ways trading losses can be used, but

27 Apr 26

New legal duty for landlords under the renters’ rights act

Landlords must now comply with an important new legal requirement introduced under the Renters’ Rights Act, which brings significant reform to the private rented sector in England.

27 Apr 26

Cash flow resilience in uncertain trading conditions

Rising costs and economic uncertainty have made cash flow management more important than ever. While many businesses focus on profit, it is cash that determines whether a business

23 Apr 26

What is the Annual Investment Allowance?

The Annual Investment Allowance (AIA) is a valuable tax relief that allows businesses to deduct the full cost of qualifying plant and machinery from their taxable profits. This

23 Apr 26

Filing your 2025-26 self-assessment tax return

The 2025-26 tax year ended on 5 April 2026, and attention now turns to filing your self-assessment tax return. While many leave this until the last minute, there are advantages to

23 Apr 26

Who pays Income Tax at Scottish rates?

The rules as to who pays Income Tax in Scotland is determined by whether an individual is considered a Scottish taxpayer or not. For most people, determining Scottish taxpayer

23 Apr 26

Pay back private fuel costs and avoid tax charge

Employees who receive fuel from their employer for private use in a company car can avoid paying the car fuel benefit charge by reimbursing the full cost of the private fuel. This

23 Apr 26

When is CGT payable on gains during 2026-27

For most capital gains realised in the 2026-27 tax year, Capital Gains Tax (CGT) is reported and paid by 31 January 2028 via the self-assessment system. This applies to gains on

23 Apr 26

Beware Winter Fuel Payment scams

Pensioners are being urged to stay vigilant for any Winter Fuel Payment scams. HMRC is starting to recover Winter Fuel Payments issued for winter 2025 from those earning over

20 Apr 26

Preparing for a new employment landscape in 2026/27: Further protections

Annual leave & holiday pay (effective April 2026) From 6 April, the Employment Rights Act (ERA) 2025 has introduced strict new record-keeping duties, requiring employers to

S.J.P.R.

Setting off losses against other income sources

New legal duty for landlords under the renters’ rights act

Cash flow resilience in uncertain trading conditions

What is the Annual Investment Allowance?

Filing your 2025-26 self-assessment tax return

Who pays Income Tax at Scottish rates?

Pay back private fuel costs and avoid tax charge

When is CGT payable on gains during 2026-27

Beware Winter Fuel Payment scams

Preparing for a new employment landscape in 2026/27: Further protections

Dividends Taxed in UK Limited Company: Your Guide

NIC and tax after reaching State Pension age

National Insurance liability on benefits in kind

SJPR