HLAS

Almost 500 UK employers have been fined a total of £10.2 million for failing to pay the National Minimum Wage (NMW), with £6 million returned to 42,000 workers. The list of named employers includes well-known high-street brands, indicating that businesses of all sizes can have difficulties in applying the minimum wage rules correctly. Implications for employers For businesses, this latest naming round highlights the ongoing scrutiny there is on minimum wage compliance. The NMW and National Living Wage rates increased earlier this year, with a further rise planned from April 2026. As a reminder, the rates are:   2025 rate [...]

Many people start a business because they are highly skilled at what they do. A talented designer decides to work independently. An experienced electrician becomes self-employed. A consultant turns specialist knowledge into a source of income. What often becomes clear over time is that doing the work and running a business are two very different roles. As a business develops, strong management skills become just as important as technical expertise in determining long-term success. What management looks like in a small business In smaller organisations, management is rarely about formal structures or job titles. Instead, it focuses on how work [...]

A construction company in the Northwest has been fined £60,000 after an employee was seriously injured when he fell through an unprotected floor opening. The incident happened in April 2024 at a site in Cumbria. A general labourer was sweeping dust and debris on the first floor when the accident occurred. Boards had been placed across part of a staircase opening, but they did not cover the entire gap, and there was no edge protection or warning signage. While working along the boards, a newly built wall collapsed, causing him to fall over the unprotected edge. The employee fell approximately [...]

New regulations came into force last week requiring the classification and price reporting of sheep carcases in England and Scotland. This change aligns the sector with existing rules for beef and pork. The new rules are designed to give producers clearer information on how animals are evaluated and priced at slaughter. They should also make it easier to analyse market trends and identify which types of stock command premium prices. Phil Stocker, CEO of the National Sheep Association, described the regulations as a positive development, saying they will provide sheep farmers with greater clarity and “create better transparency and trust [...]

The government appears to have stepped back from its earlier plans to require workers to register for a new digital ID scheme to prove their right to work in the UK. Although right-to-work checks will still be carried out digitally by 2029, for example through the use of biometric passports, signing up for a digital ID will be optional rather than compulsory. Transport Secretary Heidi Alexander has confirmed that mandatory digital right-to-work checks will be introduced as part of efforts to tackle illegal working. However, she also clarified that a digital ID will be just one of the ways a [...]

Most small businesses rely on a Managed Service Provider (MSP) for their IT and website support. If you are not an IT specialist yourself, knowing how to choose the right MSP – and how to be confident they can deliver the level of service your business needs – can be difficult. With UK businesses facing increasing threats from cyber criminals, and given that your MSP has access to your systems and data, it is also essential to be assured that your provider takes cybersecurity seriously. To help with this, the National Cyber Security Centre (NCSC) has produced a practical guide [...]

If you are newly self-employed or have recently become a landlord, Self Assessment can often feel like one of those tasks you know you should fully understand, but never quite find the time to get to grips with. When is the tax actually due? Why does January always seem so costly? And what exactly is meant by a “payment on account”? In this article, we explain how Self Assessment tax payments work in practice, highlight the key deadlines to be aware of, and show how forward planning can help you avoid unwelcome surprises. Understanding Self Assessment payments Once your tax [...]

With around 10 weeks to go until the start of the new tax year, many businesses are starting to prepare for the changes being introduced under Making Tax Digital (MTD). From April, sole traders and landlords with income exceeding £50,000 will be required to submit quarterly updates to HM Revenue & Customs (HMRC). It is estimated that approximately 900,000 individuals will come within the scope of MTD in April. For those affected, this represents a significant change, and the sooner you begin preparing, the smoother the transition is likely to be. Using approved software MTD requires the use of compatible [...]

The Information Commissioner’s Office (ICO) has published a new report exploring how agentic artificial intelligence (AI) could soon function as digital personal assistants or shopping agents. According to the report, developments in AI mean that, potentially within the next five years, it could be used to make purchases, track sales, arrange financing agreements and negotiate prices with sellers. As users interact with and train their AI-powered personal agents, these systems could start making decisions and taking independent actions, anticipating needs and even completing proactive purchases. These so-called ‘AI-gents’ would be capable of checking personal bank accounts, evaluating how a purchase [...]

Fashion retailer Next has raised its annual profit forecast after Christmas trading proved stronger than expected. The company now anticipates annual profits of £1.15 billion, marking the fifth profit upgrade it has announced over the past year. Next reported that full-price sales in the nine weeks to 27 December 2025 increased by 10.6% compared with the same period last year. Within this, UK full-price sales over the Christmas period rose by 5.9%, while international revenues saw a much sharper increase of 38.3%. Despite the positive results, Next has warned that UK sales growth is expected to slow in 2026/27. The [...]