All In Bookkeeping
and Accountancy

Croner. Roxanne Slevin MCIPP, policy officer at the Chartered Institute of Payroll Professionals, explains the new mandatory registration requirements for payroll providers from setting up an agent services accounts to new anti-money laundering oversight rules. HMRC is ramping up its position on raising standards in the tax advice industry. Part of this push is to classify those who interact with HMRC on behalf of others as tax advisers. Payroll only service providers will ne

Sara White, Editor, Business & Accountancy Daily. Croner. With less than 30 days until the first HMRC quarterly reporting deadline for Making Tax Digital (MTD) for Income Tax, affected taxpayers are being advised to sign up as soon as possible. Nearly 900,000 taxpayers fall into phase one of Making Tax Digital (MTD) for Income Tax, with qualifying income in excess of £50,000, which includes earnings and property related income. The final registration deadline for phase one of

Jacob Grattage, Reporter, Business & Accountancy Daily. Croner. ‘Historical error’ in 2024-25 tax year means up to 3.1 million pensioners could have been overcharged tax, triggering apology from HMRC chief. In a letter to the influential Public Accounts Committee (PAC), the chief executive of HMRC, John-Paul Marks (pictured), admitted a ‘historical error in the taxable state pension amounts used in some tax calculations’. But the problem is not yet fully resolved and Marks to

CIPD HR-inform. Croner Stacie Cheadle, technical writer at Croner, looks at some of the issues employers need to address to comply with annual leave rules and new record keeping requirements All employees in the UK have the basic right to 5.6 weeks annual leave under the Working Time Regulations 1998 (WTR) – seems simple enough. However, there are various pitfalls for employers, and with the new Fair Work Agency (FWA) taking on state enforcement of holiday rights for the firs

Jacob Grattage, Reporter, Business & Accountancy Daily. Croner ‘Unclear’ information on HMRC website pushes taxpayers onto ‘hard to navigate’ phonelines, while one in three taxpayers still only communicate by letter. There is still widespread ‘frustration and uncertainty’ experienced by taxpayers when dealing with HMRC, with complaints about the complexity of online guidance and issues when calling phone lines, saying some problems appeared to be resolved on the phones only t

Sara White, Editor, Business & Accountancy Daily. Croner. Advisory fuel rates for company car users for petrol and diesel vehicles rise by up to 28% as fallout from war in the Middle East continues to reverberate across forecourts. From 1 June 2026, the recently introduced split advisory electric rates remains unchanged for public charging and domestic use. For journeys where a company car is charged at both public and residential locations, companies can apportion the mileag

Greg McNally, Founder and managing partner, VITA. Croner. Greg McNally, managing partner at VITA, examines the complexities of implementing the reduced 5% summer VAT rate on kid’s meals and attractions at short notice with tips and advice on what businesses need to do. The chancellor’s announcement of a temporary 5% VAT rate on children’s meals, family attraction tickets, and cinema and theatre admissions will last for 69 days from 25 June, creating a summer of VAT complexity

Sara White, Editor, Business & Accountancy Daily. Croner. Proposal for eight to 20-hour threshold, penalties for late cancellation of shifts and agency workers in scope as government sets out detailed plans to end zero hours contracts in clampdown on ‘one-sided flexibility’. This is the first detailed proposals on the practicalities of iending zero hour contracts, which are a key part of the transformational Employment Rights Act 2025. The eight week consultation will provide

Gemma Stack, ACA Employment tax principal, Ryan. Croner. Gemma Stack, employment tax principal at Ryan, explains how new PAYE clampdown on umbrella companies means recruiters and employers in the supply chain can be held jointly liable for unpaid tax and national insurance by HMRC. New umbrella company PAYE rules came into effect in April 2026, introducing joint and several liability (JSL) for unpaid PAYE and National Insurance contributions (NIC). HMRC can now pursue other p

Croner VIP Tax Team In this week’s Q&A, Abdul Hussain, adviser at Croner VIP Tax Team, considers the VAT position if an employer provides gym membership as part of salary sacrifice or as a benefit in kind. Q Can a business reclaim VAT on a gym membership for employees provided as part of their remuneration? A Whether or not the business will be able to recover input VAT on the gym membership will depend on whether the membership is a perk or supplied by the employer as part o

Croner. As HMRC claws in £24.3bn in capital gains tax (CGT) in a single year, Clare Stinton, senior personal finance analyst at Hargreaves Lansdown, explains ways to use allowances to minimise tax liability. Capital gains tax (CGT) is proving a decent cash machine for the taxman. HMRC data showed capital gains tax (CGT) receipts totalled £24.3bn in 2025-26, up 77% compared to the previous tax year. When compared with a decade ago, the reality is even starker, with the figure

Sara White, Editor, Business & Accountancy Daily. Croner. HMRC issues first official manual MTAR10000 on mandatory tax adviser registration, offering more clarity, but still a fortnight since sign-ups started, and still confusing to understand. From 18 May, tax advisers, accountants, and even conveyancers had to start registering for the compulsory HMRC tax adviser register with staggered sign-up dates depending on different sectors. In the run-up to the start of the mandator

Croner VIP Tax Team In this week’s Q&A, Marsha Haywood, adviser at Croner VIP Tax Team, explains the rollover relief on a business sale of a property. Q. My client, a sole trader, has sold a yard which was used in his haulage business and then took out a 20-year lease on a replacement yard. Can he claim rollover relief on the gain? He intends to use the new yard in his business for 20 years as this should then take him into retirement. A. Rollover relief is available when a b

Jacob Grattage, Reporter, Business & Accountancy Daily. Croner.. With less than 60 days to go before the first quarterly filing date for wave one of MTD for Income Tax, over 400,000 taxpayers have not even registered. Only 336,000 of the first wave of Making Tax Digital (MTD) for Income Tax taxpayers have signed up for the new system as the 7 August deadline for quarterly filing looms, confirmed Craig Ogilvie, director of MTD at HMRC, leaving hundreds of thousands of taxpayer

Sara White, Editor, Business & Accountancy Daily. Croner. Government confirms requirement to file balance sheet and P&L accounts publicly on Companies House will have an opt-out from April 2028, but abridged accounts will be abolished. After months of delay, the government has decided to go ahead with balance sheet and profit and loss (P&L) filing for small companies and micro-entities from 1 April 2028, but with a major caveat after intense lobbying against the plans. While

Katie Close, CA, Director of tax, ICAS. Croner. Tax was largely absent from the King’s Speech, but the challenges facing the UK’s tax system are only getting harder to ignore with such a tortured and immense tax code. Katie Close CA, director of tax at ICAS calls for urgent change. The King’s Speech is traditionally the moment a government sets out its legislative priorities. This year, however, the silence on tax was striking, aside from a brief nod to a tourist tax in Engla

Jacob Grattage, Reporter, Business & Accountancy Daily. Croner. After NS&I admitted it ‘misplaced’ £367m in customer savings, interim chief executive and ex-HMRC boss Sir Jim Harra issues apology with planned tax exemption. Pensions minister Torsten Bell has confirmed there will be a ‘full inheritance tax exemption’ for affected accounts and holdings. The move was confirmed in a written statement from the pensions minister yesterday (19 May). Bell said: ‘I am confirming that

Sara White, Editor, Business & Accountancy Daily. Croner. Challenger bank teams up with fintech Adyen to allow SME business customers to accept debit and credit card payments from customers using smartphones and Starling bank app. Starling Bank’s SME customers can now accept contactless card payments on their smartphone via tap to pay, with plans to extend invoicing services when card payment links will be integrated into Starling’s free invoicing feature later this year. The

Sara White, Editor, Business & Accountancy Daily. Croner. Government launches series of pilots to trial brand new fit note system as general consensus current approach to sick notes fails patients, employers and GPs. The current system sees around 11 million fit notes issued every year, with more than 90% declaring the person ‘not fit for work’, illustrating how ‘broken’ the system is, the government said. A £3m fund has been allocated to four pilots across England running th

Adele Clapp, Tax director, Bishop Fleming. Croner. When the salary sacrifice NI threshold is capped at £2,000, there will be hidden costs for employers and staff alike, as the change cuts across different income bands, warns Adele Clapp, tax director at Bishop Fleming. While the £2,000 cap on national insurance free salary sacrifice pension contributions was framed as a tax on high earners, the reality is far messier. On paper, it looks like a targeted measure aimed squarely