by | Sep 25, 2025 | HMRC notices
Not all casual payments are tax-free; HMRC’s miscellaneous income rules may apply depending on the circumstances. The special miscellaneous income rules sweep-up provisions that seek to charge tax on certain income. This unusual provision, which is...
by | Sep 18, 2025 | HMRC notices
If your business operates in a sector covered by the Money Laundering Regulations, you must be monitored by a supervisory authority to ensure compliance. This article outlines who needs to register with HMRC for anti-money laundering (AML) supervision. Your business...
by | Sep 18, 2025 | HMRC notices
Bereaved spouses who lost service pensions before 2015 have until 15 October 2025 to claim a one-off £87,500 recognition payment. This scheme was launched in October 2023 to help war widows and widowers who lost their service-attributable pensions due to...
by | Sep 11, 2025 | HMRC notices
Not sure if a business cost is deductible? HMRC’s ‘wholly and exclusively’ rule is the key test. When deciding whether an expense is deductible or not it is important to bear in mind that the expenditure must be incurred wholly and exclusively for...
by | Aug 7, 2025 | HMRC notices
Businesses can reclaim duties on qualifying goods moved to or through Northern Ireland since 2021 The Northern Ireland Duty Reimbursement Scheme allows businesses to reclaim import duties paid on goods moved into Northern Ireland, provided specific conditions are met....
by | Aug 7, 2025 | HMRC notices
HMRC’s new Q&A tool guides you through each step of a compliance check. The free interactive online tool is designed to help individuals and businesses better understand what happens during a tax compliance check. Available on GOV.UK, the Interactive...