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Basis period reform & MTD for income tax

Should basis period reforms get the green light, it will impact on LLPs, partnerships, and GP practices who don’t operate to year-ends of 31 March or 5 April.

Construction industry scheme: 4 changes

A brief overview of the construction industry scheme (CIS), including how to register, four new changes for 2021/22, and penalties for non-compliance.

Changes to VAT interest & penalties regimes

Changes to the penalty and interest regimes will apply to VAT returns for accounting periods beginning on or after 1 April 2022. Find out what you need to know.

Get your 2020/21 tax returns in early

You don’t have to wait until on or before midnight on 31 January 2022 to file your 2020/21 tax return. If you have accurate records, get started today.

Private-sector IR35 reforms to finally go live

The off-payroll rules in the private sector are changing. From 6 April 2021, IR35 rules will extend to the private sector, affecting medium and large-sized organisations.

What income tax might you pay in 2021/22?

Some of the income tax rates and bands in Scotland for 2021/22 should rise 0.5% in line with the September 2020 CPI rate of inflation. What might you pay?

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