November 2026: 1 November 2026 - Due date for Corporation Tax payable by companies with an accounting period ended 31 January 2026, unless the company is required to pay Corporation Tax by instalments. 7 November 2026 - Deadline for the second
A part-time private hire driver challenged a flat weekly fee his company charged for access to its booking and dispatch system. Because the fee did not vary with hours worked, part-timers paid far more per hour than full-timers for the same service.
A new system for recording waste movements came into operation on 1 October 2026. The first phase of mandatory digital waste tracking applies to permitted or licensed sites receiving controlled waste in England and Wales. Affected organisations
A business may have the finance, premises and customers for an expansion project, yet still face another obstacle: obtaining enough electricity. The Government has announced Great British Grid, a new publicly owned organisation intended to help
HMRC has been consulting on proposals to modernise the tax rules governing distributions and repayments of capital from companies. The consultation was published on 23 June 2026 and closed on 14 September 2026. The proposals look at the treatment of
Employers operating employee share schemes may now be receiving penalties from HMRC for failing to submit their employment related securities (ERS) end of year returns on time. ERS schemes are used to provide employees with shares, options and other
HMRC has updated its guidance on how individuals and organisations can apply for a certificate of residence or letter of confirmation to prove UK tax residence. A certificate of residence can be used to claim tax relief in another country where UK
The government is considering changes to the voluntary National Insurance contributions (NICs) system following a call for evidence published earlier this year. Voluntary NICs allow individuals to fill gaps in their National Insurance record where
A limited company usually pays Corporation Tax on the profit, known as a chargeable gain, when it sells or otherwise disposes of a business asset. Business assets can include land and property, equipment & machinery and shares. The rules also
HMRC has published an updated list of deliberate tax defaulters. The list includes individuals, businesses and companies, detailing the amounts on which penalties are due and the exact penalties charged. The details of a tax defaulter will be held
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