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The table below sets out the HMRC advisory fuel rates from 1 June 2026. These are the suggested reimbursement rates for employees' private mileage using their company car.  Where the employer does not pay for any fuel for the company car, these are the amounts that can be reimbursed in respect of business journeys without the amount being taxable on the employee.   Engine Size Petrol     Diesel    LPG 1400cc or less 14p (12p) 11p (10p) 1600cc or less 15p (12p) 1401cc to 2000cc   17p (14p) 13p (12p) 1601 to 2000cc 17p (13p) Over 2000cc 26p (22p) 23p [...]

HMRC have published 'Revenue and Customs Brief 4 (2026): VAT liability of supplies of electricity from public electric vehicle charge points'. This explains HMRC’s position following the First Tier Tribunal (FTT) decision in Charge My Street Ltd v HMRC, where the FTT decided in favour of Charge My Street Limited, finding that electric vehicle charging supplied at public charging stations qualified for VAT reduced rating.HMRC have applied for permission to appeal the FTT’s decision, and their view remains that charging electric vehicles at public charge points is standard-rated for VAT. Supplies of fuel and power to domestic premises are subject to the reduced rate [...]

The government has introduced GOV.UK Chat, an Artificial Intelligence (AI) chatbot designed to help users find information more quickly. It allows people to ask questions in plain language and receive instant answers based on official GOV.UK guidance. The chatbot can answer a range of tax-related questions, including:  Understanding Income Tax • Calculating Stamp Duty • Planning for retirement and the State Pension Since its soft launch in March 2026, thousands of users have already used the tool, with tax queries proving especially popular. Caution is needed when using GOV.UK Chat – while it is useful, it has limits. It is [...]

Making Tax Digital (MTD) for Income Tax is now live. Most self-employed individuals and landlords who had turnover above £50,000 in 2024/25 were mandated into the regime from 6 April 2026. Under MTD, you must keep digital records and submit updates to HMRC every quarter using compatible software. This is a significant change from the old system, where most reporting took place after the end of the tax year. The first quarterly update for 2026/27 is due by 7 August 2026. This deadline is approaching quickly, and it is important that records are complete and up to date well before [...]

HMRC has confirmed that mandatory payrolling of benefits in kind (BiKs) will now be introduced in two phases, starting from 6 April 2027. This change will move the reporting of most benefits away from annual P11Ds and into real-time payroll, resulting in Income Tax and Class 1A National Insurance being reported through the payroll each pay period (e.g. weekly or monthly). From April 2027, the first phase will apply to:  Company cars and car fuel • Vans and van fuel • Employer-provided medical benefits. From April 2028, most other benefits will be brought into the regime, although beneficial loans and [...]

Dates for your diary PAYE Settlement Agreement The deadline for applying for a PAYE Settlement Agreement (PSA) or making any amendments to an existing PSA is 5 July following the first tax year to which it applies. PSAs are an agreement between an employer and HMRC. For example, for the tax year 2025-26, you will have until 5 July to apply for your PSA. Expenses and benefits  P11D and P11D(b) filing and payment deadlines for those employers who do not payroll expenses and benefits is close. The deadline for reporting P11D(b) Class 1A National Insurance Contributions (NICs), P11D expenses and [...]

See how a business plan can help your business grow You have the idea, the energy, and maybe even your first customers. So why slow down to write a business plan? It can seem like something banks ask for, but not something that really helps you run your business. However, for small and growing businesses, a well-crafted plan is not red tape. It is one of the most practical tools you can have to grow your business. A plan forces clarity Day-to-day, running a business makes for a busy work life, and this can stop you from properly considering some [...]

Guidelines from ACAS on NDAs Employers may worry about the use of Non-Disclosure Agreements (NDA) following a series of press stories that have highlighted the abuse of the system. The agreement does have a place for businesses, according to the Advisory, Conciliation and Arbitration Service (ACAS). Companies can ask employees to sign an NDA as a condition of employment to protect legitimate business interests.  The agreement becomes legally void if the company attempts to cover up workplace harassment, discrimination or certain criminal activities. When NDAs are used NDAs are generally used when someone starts a new job, to protect a [...]

Emma Sleep taken to court for failing to address CMA concerns A High Court order has confirmed that Emma Sleep, a mattress seller, behaved illegally and broke consumer law by using misleading countdown timers, false ‘high demand’ messages and ‘discount claims’. Concerns were raised about Emma Sleep in 2022 over behaviour that misled shoppers and pressured them into making rushed purchases. This included the use of discounts, countdown clocks and other claims that urgency was required. Following the Competition and Markets Authority’s (CMA) investigation, Emma Sleep was taken to court in 2024 for failing to take action to address the [...]

Many benefits will not be mandated until April 2028 Mandatory payrolling for Benefits In Kind was originally expected to start in April 2027, but following industry pressure, it will now be introduced in two phases.  Phase 1 will continue to be rolled out from 6 April 2027, with Phase 2 starting a year later on 6 April 2028. The move to mandatory payrolling will replace the current P11D process for most benefits and move it to real-time processing through a company’s payroll system. Employers providing employee benefits must provide taxable values through payroll in real-time and apply Income Tax and [...]