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

22 Aug 24

Update on High Income Child Benefit Charge

Changes to the High Income Child Benefit Charge (HICBC) came into effect on 6 April 2024. The income threshold at which HICBC starts to be charged increased to £60,000 (from

22 Aug 24

No change to Corporation Tax rates?

The Corporation Tax Main Rate applies to companies with profits exceeding £250,000 and is currently set at 25%. For companies with profits up to £50,000, a Small Profit Rate (SPR)

22 Aug 24

Late filing penalties VAT returns

The VAT penalty regime that applies to the late submission and / or late payments of VAT returns changed for VAT return periods beginning on or after 1 January 2023. Under the new

22 Aug 24

Definition of living together

There are many tax reliefs available to married couples or civil partners. In many cases, these reliefs are only available if the couple / civil partners meet the legal definition

20 Aug 24

Business leaders collaborate to Make Work Pay

British workers are set for better working conditions as the Government takes its first steps towards its Plan to Make Work Pay. The Deputy Prime Minister and Business Secretary

20 Aug 24

Persistence pays off

Persistence in following up leads is a crucial trait in many fields, especially in sales and practice business development. It involves consistently pursuing potential

15 Aug 24

Paying tax via your tax code

You may be able to have tax underpayments collected via your tax code when you are in employment or in receipt of a company pension. Instead of paying off debts in a lump sum,

15 Aug 24

IHT unused Residence Nil Rate Band (RNRB)

The Inheritance Tax Residence Nil Rate Band (RNRB) is a transferable allowance available to married couples and civil partners when their main residence is inherited by direct

15 Aug 24

Do you have a personal tax account?

HMRC’s Personal Tax Accounts (PTAs) serve as an online tool that enables taxpayers to view and update their information in real time. The PTA can be used for many routine requests

15 Aug 24

Checking employees DBS certificates

The Disclosure and Barring Service (DBS) is an executive non-departmental public body sponsored by the Home Office. The DBS helps employers across the public, private, and

S.J.P.R.

Update on High Income Child Benefit Charge

No change to Corporation Tax rates?

Late filing penalties VAT returns

Definition of living together

Business leaders collaborate to Make Work Pay

Persistence pays off

Paying tax via your tax code

IHT unused Residence Nil Rate Band (RNRB)

Do you have a personal tax account?

Checking employees DBS certificates

How the Marriage Allowance works

Self-employed National Insurance

National Insurance liability on benefits in kind

SJPR