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HMRC targets contractors using the wrong CIS deduction rate
HMRC is writing to Construction Industry Scheme (CIS) contractors where it believes the wrong deduction rate may have been applied to payments made to subcontractors during 2025/26. HMRC’s new guidance applies to contractors who receive a letter concerning deductions...
HMRC moves tax return registration into the digital age
A new and improved self-assessment registration service has been launched. HMRC has issued a press release announcing the launch of its improved self-assessment registration service. Individuals who need to complete a tax return for 2025/26, and have never done one...
September deadline to opt out of winter fuel payment
Pensioners whose income is over £35,000 have only days left to opt out of the 2026/27 Winter Fuel Payment and avoid having it recovered through the tax system. What do you need to know? For pensioners in England, Wales and Northern Ireland, the deadline for opting out...
HMRC reminds employers to check tax codes at start of new tax year
PAYE HMRC is reminding employers to review PAYE coding notices as the 2026/27 tax year gets underway. With new tax codes now in operation, what should you be looking out for? HMRC highlights the importance of checking coding notices (P6 and P9) when they are received....
HMRC confirms ORI from 6 April 2026
INCOME TAX Despite the introduction of quarterly reviews of HMRC's official rate of interest, the rate will be held at 3.75% from 6 April 2026. The official rate of interest (ORI) is used to calculate the income tax charge on the benefit of employment-related loans...
Act now to maximise State Pension entitlement efficiently
Changes announced in the Autumn Budget 2025 will significantly restrict the ability of non-residents to make voluntary National Insurance (NI) contributions from 6 April 2026. Voluntary NI contributions can currently be used to fill gaps in a client’s NI record,...
HMRC restarts direct recovery of tax debts from bank accounts
HMRC confirms that it has re-started the use of DRD, which was paused during the pandemic and is now being operated in a “test and learn” phase. Under the policy, HMRC can require banks and building societies to pay sums directly from taxpayers’ accounts where tax...
HMRC updates advisory fuel rates from 1 March 2026
HMRC has published the latest advisory fuel and electric rates (AFRs) for company cars, effective from 1 March 2026. Several rates have changed since the previous quarter. What should employers be aware of? AFRs are used where employers reimburse employees for...
HMRC bungles 2026/27 PAYE codes for pensioners
For some pensioners, the 2025/26 winter fuel payment should be collected via their 2026/27 PAYE code. HMRC has started to issue PAYE codes for the new tax year, but the extra charge is missing. The winter fuel payment was paid to state pensioners automatically at the...
Government unveils business rates cuts and late-licensing boost for pubs
Pubs will see their business rates cut and licensing rules relaxed under a new support package aimed at reviving high streets and protecting local community hubs. What’s changing and what does it mean for the trade? The Chancellor has announced a package that she...
Repayment thresholds for student finance confirmed
STUDENT LOANS If your employees have an outstanding student loan, HMRC will notify you via a start notice. You must then deduct repayments via the payroll. This is straightforward; you just need to ensure you set them up on the correct loan type. However, an awareness...
Government rushes through NI cap on pension salary sacrifice
The government has already drafted legislation to impose a £2,000 limit on NI exempt pension contributions under salary sacrifice arrangements. Despite the limits to the amount of salary employees can sacrifice in exchange for tax free employer pension contributions...
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Middleton Accountancy Services
211 Manchester New Road
Alkrington
Middleton
Manchester
M24 1JT
