HMRC has completed a long-overdue overhaul of the forms and associated guidance used to report chargeable events on which inheritance tax (IHT) is due on a trust.
Providing a nursery can be a powerful way to attract and retain staff, with childcare costs in the UK among the highest in the world.
HMRC is no longer automatically issuing cheques to refund PAYE overpayments.
Certain types of company are not eligible to apply the small profits rate for corporation tax, regardless of their profit levels.
From April 2026, sole traders and landlords with qualifying income over £50,000 will have to comply with the Making Tax Digital (MTD) for Income Tax requirements.
HMRC has published draft legislation explaining how the abolition of the special tax rules for furnished holiday lettings (FHLs) will work.
HMRC has delayed planned changes to real-time information (RTI) reporting requirements for employee hours worked.