HMRC & Tax Updates

Latest updates from HMRC and UK tax authorities. Click any article to read it on the official HMRC or GOV.UK website.

HMRC · Making Tax Digital MTDAction required

MTD for Income Tax Self Assessment — mandated from April 2026

Sole traders and landlords with income over £50,000 must keep digital records and submit quarterly updates to HMRC from April 2026. Those earning over £30,000 follow in April 2027.

HMRC · VAT MTD

MTD for VAT — now mandatory for all VAT-registered businesses

All VAT-registered businesses must now use MTD-compatible software to keep digital VAT records and file returns. Paper filing is no longer accepted. Penalties apply for non-compliance.

HMRC · MTD Software

HMRC approved MTD-compatible software list updated

HMRC maintains a list of approved software for MTD. Bridging software is allowed for businesses that maintain records in spreadsheets. We advise on the best low-cost options for your business.

HMRC · VAT 2024

VAT registration threshold remains at £90,000 for 2024/25

The VAT registration threshold has been held at £90,000. Businesses approaching this limit should plan ahead — voluntary registration may still be beneficial for some traders.

HMRC · Corporation Tax Active

Corporation Tax main rate at 25% — small profits rate at 19%

The main Corporation Tax rate is 25% for profits over £250,000. Companies with profits under £50,000 continue to pay 19%. Marginal relief applies between £50,000–£250,000.

HMRC · R&D / Corporation Tax

R&D tax relief reforms — merged scheme from April 2024

HMRC has merged the SME and RDEC R&D schemes into a single scheme from April 2024. New rate of 20% above-the-line credit applies. Contact us to assess your R&D claim eligibility.

HMRC · Payroll / NIC 2024/25

National Insurance: employee rate cut to 8% from April 2024

The main employee NIC rate dropped from 10% to 8% in April 2024. Employer NIC remains at 13.8%. Directors and self-employed individuals should review their optimal salary structure.

HMRC · Self Assessment

Self Assessment 2023/24 — online deadline 31 January 2025

The deadline for online Self Assessment returns for the 2023/24 tax year was 31 January 2025. If you missed it, HMRC penalties apply from day one. Contact us to resolve late filings.

HMRC · CIS

CIS — contractor obligations updated guidance 2024

HMRC has refreshed guidance on contractor verification, monthly returns, and deduction statements. Contractors must verify all subcontractors before making payments under CIS.

HMRC · Payroll / NMW 2024/25

National Living Wage rises to £11.44/hour from April 2024

The National Living Wage increased to £11.44/hour for workers aged 21 and over from April 2024. Employers must ensure payroll is updated — non-compliance attracts HMRC penalties.

HMRC · Employer Bulletin

HMRC Employer Bulletin — latest payroll guidance

HMRC's employer bulletin covers RTI, P60, P11D, auto-enrolment and payroll software updates. We monitor every issue so your payroll is always compliant.

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