Archive: 9th April 2026

Excise duties

Vaping products duty schemes

Apr 9, 2026 by Terry Harris 0 Comments

The new Vaping Products Duty (VPD) and Vaping Duty Stamps (VDS) are being introduced from 1 October 2026. In advance of the launch of the new schemes, HMRC opened applications for approval for manufacturers, importers and warehouse keepers on 1 April 2026.

This means that businesses affected by these changes should act now. Early registration is essential to ensure approval is in place before the rules take effect, particularly as applications can take time to process and at least 45 working days if further information is needed.

VPD will apply to all vaping liquids, whether they contain nicotine or not, with a flat-rate duty charged. At the same time, duty stamps must be affixes to individual retail products to show the duty has been accounted for. These stamps are designed to support compliance and help tackle illicit trade.

There is a transitional period to allow businesses to prepare. Retailers can continue to sell existing unstamped stock until 31 March 2027, but all new products from October 2026 must meet the new requirements and have a duty stamp.

HMRC’s Director of Indirect Tax, said:

‘From 1 April 2026, UK vape manufacturers, importers and warehouse keepers can apply to HMRC for Vaping Products Duty and Vaping Duty Stamps Scheme approval, which is essential for these businesses to continue trading legally from 1 October.

Our guidance brings all the key information together, and using it now will help firms prepare properly, avoid errors and ensure they can continue trading when the new requirements apply from October.

Source:HM Revenue & Customs | 06-04-2026
Capital Gains Tax

Living away from home?

Apr 9, 2026 by Terry Harris 0 Comments

Private Residence Relief (PRR) is a valuable Capital Gains Tax relief that can eliminate the tax due when you sell your home. In simple terms, it applies to periods when a property has been your only or main residence. However, if you spend time living away from home, the position becomes less clear, and CGT may well be due.

The starting point is that you will usually get full relief for the time you actually lived in the property, plus some additional “deemed occupation” periods. Most notably, the final 9 months of ownership always qualify for relief, provided the property was your main home at some stage.

You may also qualify for relief during absences when you live away from your home. Broadly, this includes up to three years away for any reason, up to four years if working elsewhere in the UK, and unlimited periods if working abroad. In most cases, you must have lived in the property before and after the absence, unless work prevents your return.

There are also special rules for the first two years of ownership if the property was being built or renovated or you could not sell your old home.

Where you own more than one property, only one can qualify as your main residence at any given time. Married couples and those in a civil partnership are restricted to a single main home between them.

It is important to carefully keep track of time living away from your home in order to correctly be able to calculate if any how much CGT is due when your home is sold.

Source:HM Revenue & Customs | 06-04-2026
Income Tax

Do you have a personal tax account yet?

Apr 9, 2026 by Terry Harris 0 Comments

Your Personal Tax Account (PTA) is an easy and secure way to manage your tax online. You can use it to check your tax code, claim a refund and update your details, all in one place, without needing to contact HMRC by phone or post.

Every UK taxpayer has a PTA, but you will need to register through the Government Gateway or GOV.UK One Login to start using it. You may also be asked to confirm your identity during the setup process. This is to keep your details safe and normally involves using photo ID such as a passport or driving licence.

Currently, the following services are accessible through your PTA:

  • check your Income Tax estimate and tax code
  • fill in, send and view a personal tax return
  • claim a tax refund
  • check your Child Benefit
  • check your income from work in the previous 5 years
  • check how much Income Tax you paid in the previous 5 years
  • check your State Pension
  • check if you will benefit from paying voluntary National Insurance contributions and if you can pay online
  • track tax forms that you’ve submitted online
  • check or update your Marriage Allowance
  • tell HMRC about a change of name or address
  • check or update benefits you get from work, for example company car details and medical insurance
  • find your National Insurance number
  • find your Unique Taxpayer Reference (UTR) number
  • check your Simple Assessment tax bill.
Source:HM Revenue & Customs | 06-04-2026
General

New support measures to allow affordable debt repayment

Apr 9, 2026 by Terry Harris 0 Comments

The government has announced new support measures to allow affordable debt repayment for government debt. The new measures set out a clearer and more practical approach to helping individuals and businesses manage what they owe. Announced during Debt Awareness Week 2026, the plans aim to ensure repayments are realistic, tailored and, crucially, affordable.

The 2026–2030 Government Debt Management Strategy sets out plans for the better use of data and earlier engagement. The idea is to support a debt strategy to help people who fall behind on payments of government debt, ensuring repayment plans reflect individual circumstances and remain genuinely affordable. This should mean fewer people falling into unmanageable debt and more consistent treatment across government departments.

The strategy focuses on three key areas:

  1. Preventing avoidable debt through early contact.
  2. Resolving existing debt fairly with affordable payment plans.
  3. Improving skills and technology to handle cases more effectively.

Government debt arises from a wide range of sources, including unpaid taxes, benefit overpayments, fines and loans.

Importantly, while there is a stronger emphasis on support and flexibility, the government is maintaining a firm stance on fraud and deliberate non-payment. In short, the message is that those in genuine difficulty will be helped, but those who can pay and choose not to will face targeted enforcement.

Source:HM Treasury | 06-04-2026
Employment Law

Preparing for a new employment landscape in 2026: “Day One” Entitlements

Apr 7, 2026 by Terry Harris 0 Comments

Paternity Leave

As of Monday, 6 April 2026, the Employment Rights Act (ERA) 2025 will fundamentally transform the UK workplace by introducing several "Day One" entitlements. Now, paid paternity leave and unpaid parental leave are Day One Rights, granted immediately upon joining a firm. Fathers will also be permitted to take paternity leave, even after finishing a period of shared parental leave, a change that applies to all babies born or placed for adoption. Further, employers should take note of the recent introduction of Bereaved Partner’s Paternity Leave, which offers up to 52 weeks of protected leave for those whose partner dies before a child’s first birthday.

Statutory Sick Pay

The 3-day "waiting period" for Statutory Sick Pay (SSP) has also been removed, and SSP is now a Day One Right. Further, the Lower Earnings Limit (LEL), which previously required employees to earn at least £125 pw to qualify, has been scrapped, and all workers, regardless of their weekly pay, are now eligible for either the standard rate of £123.25 pw or 80% of their average weekly earnings, whichever figure is lower. This change obligates an immediate review of HR payroll systems and sickness policies to factor in a likely increase in both the number of eligible employees and total company expenditure on short-term absences.

Whistleblowing Protections

The whistleblowing laws, which have always been a de facto Day One Right, have been broadened to include complaints of sexual harassment as "protected disclosures explicitly". This means that any worker who reports harassment is shielded by law against detriment or unfair dismissal, requiring employers to update their internal whistleblowing and harassment policies to reflect this heightened level of legal protection.

Source:HM Government | 06-04-2026
Business Support

Data Protection rules are still alive

Apr 6, 2026 by Terry Harris 0 Comments

Businesses that collect or use personal information must comply with UK data protection law. Personal data includes any information that can identify a living individual, such as names, addresses, contact details, financial information or online identifiers. The rules apply whether information relates to customers, employees or suppliers, and whether it is stored digitally or on paper.

The main legal framework is the UK General Data Protection Regulation together with the Data Protection Act 2018. These rules require businesses to use personal data lawfully, fairly and transparently, and only for clearly defined purposes. Organisations should collect only the information they genuinely need, keep it accurate and up to date, and retain it only for as long as necessary. Appropriate security measures must be in place to protect data from loss, misuse or unauthorised access.

Businesses are expected to inform individuals how their data will be used, usually through a privacy notice explaining what information is collected, why it is required and how long it will be retained. Individuals have the right to access their personal data and request corrections or deletion where appropriate. Organisations must normally respond to such requests within one month.

Many businesses are also required to register with the Information Commissioner’s Office and pay a data protection fee, unless exempt. Overall, effective data protection helps maintain trust, supports compliance and reduces the risk of financial penalties or reputational damage arising from data breaches.

Source:Other | 05-04-2026
General

Crackdown on energy profiteering

Apr 6, 2026 by Terry Harris 0 Comments

The government has announced a package of measures designed to tackle unfair price increases and strengthen the United Kingdom’s long term energy security. The Chancellor has set out proposals to give regulators additional powers to intervene where businesses are considered to be charging excessive prices during periods of market disruption. The aim is to prevent opportunistic price increases, particularly in sectors where consumers are most exposed to rising costs such as fuel, food and energy.

The proposals are partly in response to renewed global instability which has placed upward pressure on fuel and energy prices, contributing to broader cost of living concerns. The government intends to work closely with regulators and industry bodies to ensure that markets remain competitive and that consumers are treated fairly. Enhanced oversight may allow regulators to act more quickly where there is evidence that prices have risen beyond what can reasonably be justified by increases in underlying costs.

Alongside measures to address profiteering, the government has emphasised the importance of improving domestic energy resilience. Plans are expected to support investment in reliable long term energy infrastructure, including nuclear generation, in order to reduce dependence on volatile international energy markets. Improving the stability of energy supply is seen as an important step in reducing exposure to sudden price shocks in future years.

The announcement forms part of a wider strategy to promote economic stability, manage inflationary pressures and provide reassurance to households and businesses concerned about rising costs.

Source:Other | 05-04-2026
Value Added Tax

Your responsibilities if registered for VAT

Apr 2, 2026 by Terry Harris 0 Comments

It is important to understand both when VAT registration is required and the ongoing obligations that follow. The VAT registration threshold is currently £90,000 of taxable turnover, although businesses below this level can choose to register voluntarily.

Once VAT registered you must ensure you meet your required responsibilities. Businesses must charge VAT on their sales, known as output VAT, while also incurring VAT on most purchases, referred to as input VAT. In practice, VAT-registered businesses act as a collector on behalf of HMRC, charging VAT to customers and paying it over periodically.

The amount payable to HMRC is the difference between output VAT and recoverable input VAT. Where input VAT exceeds output VAT, a refund may be due. However, it is important to note that not all input VAT is recoverable, and care should be taken to ensure claims are valid.

Having a VAT registration also brings with it a number of administrative responsibilities. As a VAT-registered business you must:

  • Include VAT in the price of all goods and services at the correct rate.
  • Keep records of how much VAT you pay for things you buy for your business.
  • Account for VAT on any goods you import into the UK.
  • Report the amount of VAT you charged your customers and the amount of VAT you paid to other businesses by sending a VAT return to HMRC. This is usually done every 3 months but there are other options available.
  • Pay any VAT you owe to HMRC.
Source:HM Revenue & Customs | 30-03-2026
General

Tax-free and taxable State Benefits

Apr 2, 2026 by Terry Harris 0 Comments

While there are many state benefits available, it is not always clear which of these are taxable and which are tax-free.

HMRC’s guidance outlines the following list of the most common state benefits which are taxable, subject to the usual limits:

  • Bereavement Allowance (previously Widow’s Pension)
  • Carer’s Allowance or (in Scotland only) Carer Support Payment
  • Contribution-Based Employment and Support Allowance (ESA)
  • Incapacity Benefit (from the 29th week you receive it)
  • Jobseeker’s Allowance (JSA)
  • Pensions Paid by the Industrial Death Benefit Scheme
  • The State Pension
  • Widowed Parent’s Allowance

The most common state benefits that usually tax-free include the following:

  • Attendance Allowance
  • Bereavement Support Payment
  • Child Benefit (income-based – use the Child Benefit tax calculator to see if you’ll have to pay tax)
  • Disability Living Allowance (DLA)
  • Free TV Licence for Over-75s
  • Guardian’s Allowance
  • Housing Benefit
  • Income Support – though you may have to pay tax on Income Support if you’re involved in a strike
  • Income-Related Employment and Support Allowance (ESA)
  • Industrial Injuries Benefit
  • Lump-Sum Bereavement Payments
  • Maternity Allowance
  • Pension Credit
  • Personal Independence Payment (PIP)
  • Severe Disablement Allowance
  • Universal Credit
  • War Widow’s Pension
  • Winter Fuel Payments and Christmas Bonus
Source:HM Revenue & Customs | 30-03-2026
Business Support

Business.gov.uk advice selling to international markets

Apr 2, 2026 by Terry Harris 0 Comments

There are a variety of services available to assist UK exporters that can be found at https://www.business.gov.uk/export-from-uk/

There you can find a range of government-backed tools and support to help businesses begin or expand their export activity. The GOV.UK platform brings together guidance, training and financial support in one place, aimed at simplifying what can often be a complex process.  

This includes detailed market guides, helping businesses assess opportunities, understand local regulations and navigate cultural and commercial differences.

Businesses can also join the Digital Exporting Programme to receive practical support for when looking to grow through ecommerce and online marketplaces. There is also a wide range of training available through the Business Academy which offers free webinars, masterclasses and events covering everything from export basics to sector-specific opportunities. 

Financial assistance is available through UK Export Finance, which can help qualifying businesses secure contracts, manage cash flow and mitigate risks such as non-payment. 

This range of services can help UK exporters deal with international markets and is especially useful for small businesses unaccustomed to working with international markets.

Source:HM Government | 30-03-2026