CIS deduction rates, contractor vs subcontractor obligations, monthly returns, claiming back overpaid CIS and how to apply for gross payment status -- all 2026/27 figures.
A CSOP lets UK employees receive options over shares worth up to £60,000 with no income tax or NI on exercise after three years. This guide covers eligibility, the self-certification process, CGT treatment on sale, and how CSOP compares with EMI.
Company van BIK is £3,960 in 2026/27 with a £757 fuel benefit. Electric vans are £0. Learn how private use rules work and calculate the PAYE and Class 1A NI impact.
The UK Digital Services Tax explained -- the 2% charge on revenues of large digital platforms, who it applies to, revenue thresholds, calculation method, and the outlook for DST's future.
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.
