HLAS

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 [...]

The Chancellor, Rachel Reeves, has asked the Office for Budget Responsibility (OBR) to publish an economic and fiscal forecast on 3 March 2026, which will be released alongside a statement to Parliament. As outlined in the Budget, the Spring forecast is intended to provide an interim update on the state of the economy and public finances, rather than a formal assessment of the government’s performance against its fiscal mandate. As a result, the forecast is not expected to lead to immediate changes in tax policy. However, the full implications will only become clear once the forecast has been published and [...]

The Department of Work and Pensions (DWP) has confirmed that all key auto-enrolment pension thresholds will remain unchanged for 2026/27. This means: The auto-enrolment earnings trigger stays at £10,000 - the annual pay above which employees must be automatically enrolled. The lower earnings limit remains at £6,240. The upper earnings limit remains at £50,270. These thresholds determine which employees are eligible for automatic enrolment and the portion of earnings in respect of which contributions need to be made. Employees who earn less than the earnings trigger can still opt in to their employer’s workplace pension. It’s important to remember that [...]

In an unexpected announcement, the government confirmed a significant change to the planned reforms of agricultural property relief (APR) and business property relief (BPR), which are due to take effect from 6 April 2026. Under the revised proposals, the full 100% inheritance tax relief will now apply to the first £2.5 million of qualifying assets, an increase from the previously announced £1 million threshold. As a result, a couple will be able to pass on up to £5 million of agricultural or business assets between them free from inheritance tax, in addition to the standard inheritance tax allowances that already [...]

HM Revenue & Customs (HMRC) has confirmed that more than 6.36 million people have already submitted their Self Assessment tax return for the 2024/25 tax year. However, HMRC estimates that around 5.65 million taxpayers still need to file, with the statutory deadline of 31 January 2026 fast approaching. Although it is still possible to submit your return right up to the deadline, leaving it until the last minute can restrict your options if key information is missing or if the tax bill turns out to be higher than anticipated. Filing and paying are two separate steps It is important to [...]