The government has published its response to the Women and Equalities Committee (WEC) 2022 report on menopause and the workplace. The WEC report had provided 12 menopause-related recommendations, but the government has now rejected five of those recommendations, accepted one and accepted in part (or in principle) six. Not all the WEC’s recommendations relate to

If you are required to register your business for VAT purposes you are joining that reluctant band of business owners that are obliged to collect tax for HMRC. The amount of VAT you have added to your sales, less VAT you have paid out on qualifying purchases, will be paid to HMRC at the required

There are special VAT rules that allow businesses to standard rate the supply of most non-residential and commercial land and buildings (known as the option to tax). This means that subsequent supplies by the person making the option to tax will be subject to VAT at the standard rate. The ability to convert the treatment

A new non-domestic rating list comes into effect on 1 April 2023. You can still let the Valuation Office Agency (VOA) know if the information about your property on this list isn’t correct. But the closure of the 2017 list means that there are only limited circumstances in which further amendments may be made to

The Non-resident Landlord (NRL) Scheme is a special scheme for the UK rental income of non-resident landlords. This includes companies or trustees whose 'usual place of abode' is outside the UK. HMRC classifies a person living abroad for 6-months or more per year, as a non-resident landlord. This is the case even if the person

Now the seasons are advancing towards spring, this may be a good time to consider your holiday options for 2023. Bank holidays England and Wales The following dates are published on the GOV.UK and other national websites: 2023 Date Day of the week Bank holiday 7 April Friday Good Friday 10 April Monday Easter Monday

The Immigration Skills Charge (Amendment) Regulations 2022 came into force on 1 January 2023. The Immigration Skills Charge Regulations 2017 provide that a sponsor, subject to certain exemptions, must pay a charge each time it assigns a certificate of sponsorship to a skilled worker – the Immigration Skills Charge (ISC). These amendment regulations add exemptions

There are late filing penalties which are designed to encourage companies to file their accounts and reports on time. All companies, private and public, large or small, trading or non-trading must send their accounts to Companies House.  The table of penalties for late submission is as follows: How late are the accounts delivered  Penalty –

An employee is someone who works under an employment contract. A person may be an employee in employment law but have a different status for tax purposes. Employers must work out each worker’s status in both employment law and tax law. Employment rights All employees are workers, but an employee has extra employment rights and responsibilities

1 January 2023 – Due date for Corporation Tax due for the year ended 31 March 2022. 19 January 2023 – PAYE and NIC deductions due for month ended 5 January 2023. (If you pay your tax electronically the due date is 22 January 2023). 19 January 2023 – Filing deadline for the CIS300 monthly