Category: UK News

HMRC BiK Payrolling Changes: Key Dates & Actions for Your Clients

Posted on by Guy Abbiss

HMRC has released updated guidance on the payrolling of benefits in kind (BiKs), with mandatory implementation from April 2027. Your clients will need to prepare for key deadlines, including voluntary registration in 2026, and understand how loans, accommodation and other benefits are treated. Some BiKs may not be evaluated in real time, requiring estimates and later adjustments. This update outlines practical steps you can take to help your clients remain compliant and make the transition smoothly. […]

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HMRC BiK Payrolling Changes: Key Dates & Actions

Posted on by Guy Abbiss

HMRC has released further guidance on the upcoming changes to the payrolling of benefits in kind (BiKs). This includes key deadlines, the treatment of beneficial loans and employer-provided accommodation and how to handle benefits that cannot be valued in real time. With mandatory payrolling coming into force from April 2027, employers should begin preparing now. This update outlines the practical implications and steps organisations can take to ensure compliance. […]

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ECJ Confirms 25% Social Security Rule Must Use Worldwide Activity

Posted on by Jonathan Martin

The European Court of Justice has ruled that the 25% substantial activity test must be calculated using worldwide work activity, fundamentally changing how employers assess social security obligations for cross-border employees. This update introduces stricter, measurable criteria and may trigger changes to A1 certificates, contribution requirements, and employee coverage. Discover the practical impact and how employers can prepare. […]

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ECJ Confirms 25% Social Security Rule Must Use Worldwide Activity: What Your Clients Need to Know

Posted on by Jonathan Martin

The European Court of Justice has ruled that the 25% substantial activity test must be calculated using worldwide work activity, fundamentally changing how employers assess social security obligations for cross-border employees. This update introduces stricter, measurable criteria and may trigger changes to A1 certificates, contribution requirements and employee coverage. Discover the practical impact and how your clients can prepare. […]

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Employee Share Plan Reporting for 2025: What Your Clients Need to Know

Posted on by David Widdowson

The UK tax authorities’ (HMRC) submission deadline for annual return filings concerning employment-related securities for the 2024/25 tax year is midnight, 12am UK time, on Sunday 6 July 2025. We provide advice and assistance for all aspects of the annual reporting requirements and are happy to help your clients. Either you can be our client […]

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