Scriveners Accountancy Ltd

Alert for businesses with big projects: government consultation on how predevelopment costs are taxed is open. Could this change impact your bottom line? Read on to find out why your early-stage survey and study costs matter now.

Predevelopment costs on major developments Businesses planning major infrastructure and development projects should be aware of a new government consultation on the tax treatment of predevelopment costs. The consultation follows the conclusion of recent litigation at the Supreme Court. The Court found that certain early-stage surv

UK employers, are you aware of your PAYE and National Insurance responsibilities when overseas staff come to work in the UK temporarily? It's not as straightforward as it seems. Discover how specific arrangements like EP Appendix 4 or 8 could impact your payroll. Find out why paying attention now could save hassle later. Read on to get it right!

UK employers with overseas employees UK employers with employees who normally work overseas may have PAYE and National Insurance obligations when those employees come to the UK to carry out their duties in the UK on a short-term basis. Employers should consider the position whenever an overseas employee visits the UK to work

Got a P800 from HMRC? It might not be as straightforward as it seems. Double-check your tax details to avoid surprises. Curious? Read on to find out why it matters.

Received a P800 from HMRC? HMRC is currently carrying out its annual reconciliation of PAYE for the 2025-26 tax year. Between June and November, HMRC calculates the Income Tax paid by individuals and checks whether the correct amount has been collected. Where HMRC identifies a difference, it may issue a tax calculation let

Is your VAT system truly airtight? Identifying gaps now could save headaches later. Check if controls keep pace with your business changes. Find out why this matters today.

Is your VAT control system strong enough? A strong VAT control system should clearly identify who is responsible for VAT, document the processes involved and regularly check that controls are working. HMRC also recommends keeping procedures up to date when the business, its systems or the VAT rules change. Businesses should also

Summer VAT relief on kids' meals and family attractions has ended. From 2 September, normal VAT rules apply. Check your tickets and payments to avoid surprises. Find out why this matters for your next day out!

Summer VAT relief has ended The temporary 5% reduced rate of VAT introduced for certain children’s meals, tickets and family attractions ended on 1 September 2026. The relief applied from 25 June 2026 and was intended to reduce the cost of selected activities and services for families during the summer holidays.

Alert for business owners: You could possibly slash your taxable profits by claiming the Annual Investment Allowance on your new machinery and equipment. Find out why thousands are claiming up to £1 million in tax relief and how you could too. Read on to see if your next purchase qualifies!

Benefits of claiming the Annual Investment Allowance Businesses investing in qualifying assets may be able to claim the Annual Investment Allowance (AIA) and deduct the full cost of eligible purchases from their profits before tax. This can help by reducing the amount of taxable profit in the period the investment is made. The AIA can gener

Alert for employers: Are you aware of how tax rules impact uniforms and protective clothing you provide? It's not one-size-fits-all. Find out why this matters to your payroll and record-keeping now.

Tax relief for uniforms and protective clothing Employers providing uniforms or protective clothing to employees need to understand the tax and National Insurance rules that apply. The treatment depends on whether the clothing is required for the employee’s job, is a uniform worn only at work, or is simply additional clothing provided by

Alert: Claiming business expenses? Keep your receipts and evidence safe! HMRC could ask for proof, so get your records in order to avoid trouble. Find out why it matters now.

Evidence required to support business expense claims Self-employed individuals can deduct allowable business expenses from their income when calculating taxable profits. However, businesses must keep accurate records and evidence to support the costs being claimed. HMRC requires taxpayers to keep proof of business expenses, although evidenc

Missed your tax deadline? You might have a reasonable excuse that could save you from penalties. Serious illness, bereavement, or unexpected tech failures could count. Find out how acting quickly helps and when to appeal. Read on to see if you qualify.

What is a reasonable excuse for missing a tax deadline? Missing a tax deadline can result in penalties from HMRC, but a taxpayer may be able to appeal if they have a genuine reasonable excuse. Whether an excuse is accepted depends on the individual facts and whether the taxpayer took action to put things right without unnecessary delay. HMRC d

Alert: Are your workers classified correctly? Missteps in employment status can bring unexpected tax bills, fines, and lost rights. Find out why reviewing this now could save your business trouble. Read on to see what you need to check.

Have you reviewed your workers’ employment status? Businesses should regularly review whether individuals working for them are correctly classified as employees, workers or self-employed. Getting employment status wrong can result in unexpected tax liabilities, penalties and loss of employment rights. Employment status affects both the ri