The loan charge applies to outstanding disguised remuneration loans as at 5 April 2019. Learn what qualifies, HMRC settlement terms, how to declare on Self Assessment and your options in 2026.
Enterprise Management Incentives explained: who qualifies, how EMI options are granted, taxed and exercised, and how BADR at 18% makes EMI one of the most tax-efficient employee rewards available.
Employment Allowance rises to £10,500 in 2026/27. Find out who qualifies, who is excluded, how to claim through payroll software and the connected companies rules.
Group relief lets profitable UK companies absorb losses from fellow group members. Learn the 75% ownership test, how surrenders work, consortium relief and the marginal relief interaction.
Everything you need to know about Insurance Premium Tax in 2026 -- standard 12% and higher 20% rates, which policies are exempt, and how IPT appears on your policy documents.
The old remittance basis ended April 2025. The new FIG regime gives qualifying new residents 4 years of foreign income exemption. Here is how it works in 2026/27.
OpRA rules restrict salary sacrifice to a narrow set of exempt benefits. Learn which schemes still work, how to calculate P11D values and employer Class 1A NI savings in 2026/27.
A complete guide to the UK Patent Box regime -- the 10% Corporation Tax rate on qualifying IP profits, eligible patents, the nexus approach, streaming calculation, and interaction with R&D tax credits.
Payrolling benefits in kind is compulsory from April 2026. Learn how it works, which benefits are excluded, the impact on tax codes and how to transition from P11D reporting.
Plastic Packaging Tax at £217.85 per tonne in 2026/27 -- who must register, the 30% recycled content threshold, exemptions, record-keeping requirements, and HMRC enforcement.
A Share Incentive Plan lets UK employees receive up to £3,600 in free shares and buy partnership shares from pre-tax pay. This guide covers all four share types, the tax treatment at each stage, worked examples and what happens when you leave.
The Statutory Residence Test determines UK tax residency via three stages. Learn the day-count rules, ties test and split-year treatment for 2025/26 and 2026/27.
