HLAS

The government has revealed plans to introduce a new digital ID scheme, which is set to become the standard method for completing Right to Work checks by the end of the current Parliament. The digital ID will be accessible to all UK citizens and legal residents and will be securely stored on mobile devices, similar to the NHS App or contactless payment methods. The new system is expected to simplify compliance for employers conducting Right to Work checks. Further guidance will be provided as the roll-out progresses, including a consultation later this year to help determine how the service will [...]

The Competition and Markets Authority (CMA) has published its latest monitoring report on fuel prices, highlighting increases in both pump prices and retailer margins. Between May and August 2025, the average price of petrol rose to 133.9 pence per litre (ppl) and diesel climbed to 141.9ppl. That’s up by 1.9ppl and 3.5ppl respectively. While global oil markets explain part of the increase, the CMA is more concerned about retailers holding onto higher profits at the pump. Margins far above historic levels The CMA found that: Supermarket fuel margins (the difference between selling price and what the supermarket pays for fuel) [...]

New figures show that more than 750,000 young people haven’t claimed their matured Child Trust Funds – savings pots worth an average of £2,242 each. If your children, employees, or even apprentices are aged between 18 and 23, there’s a good chance some of them could be sitting on money they don’t know about. What is a Child Trust Fund? Child Trust Funds (CTFs) were set up by the government for children born between 1 September 2002 and 2 January 2011. Each account started with a government deposit of at least £250, and many families topped them up over the [...]

The Autumn Budget will be delivered on 26 November, but the Chancellor’s recent speech in Liverpool has offered some early clues about what might be announced. Chancellor Rachel Reeves appeared to prepare the ground when she stated: “We will face further tests, with choices to come, made all the harder by harsh global headwinds and long-term damage to the economy, which is becoming ever clearer.” Her comments highlight two main challenges:• Global headwinds – including trade tensions, ongoing conflicts, and higher interest rates that continue to drive up costs.• The UK’s long-standing productivity problem – with the Office for Budget [...]

When Spotify’s founder Daniel Ek announced he would step down as chief executive, it captured headlines. After nearly 20 years at the helm of one of Europe’s most successful tech companies, he’s moving into the role of chairman and handing over day-to-day management to two long-serving deputies. For most business owners, the scale and sums are very different – but the principle remains the same. At some point, you may decide (or need) to take a step back. That might be for retirement, to pursue new ventures, or simply to avoid burnout. The key question is: how can you prepare [...]

The table below sets out the HMRC advisory fuel rates from 1 September 2025. 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. Previous rates are shown in brackets. You can also continue to use the previous rates for up to 1 month from the date the new rates apply. Note that for hybrid cars, you must use the petrol or [...]

In a recent First Tier Tribunal case, Charlotte MacDonald v HMRC, a taxpayer was denied sideways loss relief for losses that she had incurred when organising an annual 'woodland shoot' on an estate because the activities were not carried on with a view to the realisation of profits. A taxpayer can offset trading losses against their general income in the year of the loss, the previous year, or both. In order to do this, the loss must have arisen from a trade that was carried on: on a commercial basis, and with a view to the realisation of profits of [...]

Form VAT652 (Error Correction) was withdrawn on 8 September 2025. The form was used to notify HMRC of VAT return errors that could not be corrected on the next VAT return. The procedure for correcting VAT return errors is now as follows: If you have discovered an error in a VAT return, the first step is to check whether the error can be amended in the VAT return for the period in which the error was discovered. Errors can be amended in the next VAT return if: The net errors, i.e. output VAT less input VAT errors, are less than [...]

While there is no formal legal definition, the term ‘Umbrella Companies’ generally refers to employment intermediaries that hire temporary workers who, in turn, undertake assignments for various recruitment agencies and/or end clients (the ultimate recipients of the services). Umbrella companies typically enter into contracts with recruitment agencies, which then arrange suitable work opportunities. Employment Intermediaries Rules The ‘employment intermediaries’ rules apply to both staff and employment agencies: Agency workers are ordinarily subject to PAYE and National Insurance Contributions (NICs) on their earnings. The employment status rules were amended in 2014: any worker provided via an agency who is subject to, [...]

The Chancellor will deliver Autumn Budget 2025 on 26 November 2025. The content of the Autumn Budget is anticipated to address significant fiscal challenges, including potential tax rises to address the public finance deficit. Before turning to Autumn Budget 2025, we must note that some of the ramifications of Autumn Budget 2024 are still to come. These include: Capital Gains Tax (CGT) - in addition to the tax hikes that have already taken effect on 30 October 2024 and 6 April 2025, the rate of CGT where Business Asset Disposal Relief (BADR) applies is set to further increase from 14% to 18% [...]