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HMRC proposes new landlord reporting rules

HMRC has published a new consultation on proposals to change how property income information is reported to it by letting agents and tenancy deposit scheme providers. The aim is to improve the quality, consistency and timeliness of data, helping HMRC

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Mandatory payrolling of benefits from 2027

The mandatory payrolling of benefits in kind (BiKs) will be introduced in phases from 6 April 2027. This measure was originally due to start from 6 April 2026 but was delayed by a year to give employers and payroll software providers more time to

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New obligations to correct tax errors

New obligations requiring taxpayers to correct inaccuracies in tax returns and other documents submitted to HMRC are expected to take effect from 1 April 2028. The measures, announced in the Autumn Budget 2026, will introduce an explicit legal

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Child Benefit overpayment tax rules clarified

A new measure introduced as part of the recent Budget will allow High Income Child Benefit Charge (HICBC) payments to be offset against Child Benefit overpayments relating to the same period. This will avoid individuals having to repay the overpaid

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Lifetime ISA withdrawal charges reduced

The withdrawal charge for Lifetime ISA (LISA) savings used by first-time buyers to purchase a property costing more than the £450,000 property price cap was reduced from 25% to 20% with effect from 29 October 2026. The change is intended to make the

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Pension death benefit tax rules relaxed

The two-year time limit for paying tax-free pension death benefits is being removed. This means lump sum death benefits will no longer become taxable simply because they are paid more than two years after the pension scheme administrator first became

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Britain’s changing small business population

The latest Government statistics reveal an interesting change in the make-up of Britain's business community, with fewer businesses operating overall but an increase in the number employing staff. Figures published in November show that the UK had

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Discount for business cyber protection

Smaller businesses considering improvements to their cyber security may benefit from a new Government-backed discount intended to make recognised security certification more affordable. Announced on 3 November 2026, the initiative offers eligible

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New VAT rules for private hire

It was announced as part of the Autumn Budget 2026 measures that the government will introduce changes to the VAT treatment of passenger transport services supplied through taxi and private hire vehicle (PHV) operators. The changes will take effect

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Inheritance Tax changes for agricultural property

This is a reminder that changes to Agricultural Property Relief (APR) and Business Property Relief (BPR) came into effect from 6 April 2026, restricting the availability of 100% relief for qualifying agricultural and business assets. Under the new

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