The Government has announced important changes to voluntary national insurance contributions (NICs) for individuals working abroad UK residents working abroad can currently pay voluntary Class 2 NICs to maintain their national insurance record. Voluntary Class 3 NICs are also available for periods abroad without strict residency requirements. From April 2026

The Government has announced an easement to planned changes to business property relief (BPR) and agricultural property relief (APR) from 6 April 2026 APR and BPR are valuable inheritance tax (IHT) reliefs that can reduce or even eliminate tax on farms and trading businesses passed on after death. They are

Two major changes to statutory sick pay will be introduced by the Employment Rights Act 2025 from 6 April 2026 Statutory sick pay (SSP) is the minimum amount of sick pay that employers in the UK must pay eligible employees when they are off work due to illness. To qualify for

From 2 January 2026, suppliers of most standalone private hire and taxi journeys can no longer use the tour operators’ margin scheme (TOMS) Previously, some private hire operators, including certain app-based platforms acting as principal in supplying the journey, applied the TOMS to account for VAT only on the difference

From April 2029, income tax self assessment taxpayers who also have PAYE income will pay some of their self assessment liability via PAYE Currently, if you owe additional tax due to a previous underpayment HMRC can collect that amount gradually by adjusting your tax code for the following tax year.

Most people who were eligible to receive the 2025-26 winter fuel payment (WFP) and did not opt out will have received it automatically in November or December 2025 The payment is means-tested, so individuals with gross income for 2025-26 above £35,000 will be required to repay the full amount received.

The new points-based penalties system will apply to all self assessment taxpayers from April 2027, not just those within Making Tax Digital for income tax (MTD IT) The new rules will apply first to taxpayers mandated to join MTD IT from April 2026 (those with qualifying income over £50,000); then

With just one month to go before the first tranche of individuals are required to sign up to MTD for income tax, HMRC is writing to taxpayers it believes might be affected From April 2026, sole traders and landlords with qualifying income above £50,000, based on the information included in