Small Employers’ Relief: Important Changes for 2025-26

Great news for small businesses! From April 2025, the Small Employers’ Relief compensation rate will increase to 8.5%—nearly triple the current rate. This means eligible employers can reclaim 100% of statutory parental payments plus an extra 8.5%, improving cash flow and reducing financial strain.

If your business paid less than £45,000 in Class 1 NICs, you could benefit. Learn how to check your eligibility, claim the relief, and maximise your savings.

Tax treatment of COVID-19 tests and Personal Protective Equipment

HMRC has updated its guidance relating to the tax treatment of certain benefits and expenses paid to employees due to coronavirus, to explain how employers should proceed where they are providing coronavirus testing kits, or Personal Protective Equipment (PPE) to their employees. If an employer has purchased coronavirus testing kits or tests completed by a […]

Updates to guidance on the treatment of expenses provided to employees during COVID-19

HMRC has updated two pages of guidance in relation to the treatment of certain expenses and benefits provided to employees during coronavirus and on checking which expenses are taxable if employees work from home due to coronavirus. Within guidance, HMRC confirms how to proceed when returning office equipment. If the equipment is provided by the […]