HMA ACCOUNTANTS

News

News

Construction Industry Scheme: tackling fraud

Tackling fraud in the Construction Industry Scheme (CIS) was one of the measures addressed in...

Do you need a company audit in the UK?

Not every UK limited company needs a statutory audit. Many smaller companies qualify for audit...

Protecting your online passwords

With so many online accounts now in daily use, including banking, shopping, email and HMRC...

Take care when labelling a bonus as discretionary in a contract

The High Court recently ruled on the interpretation and enforceability of "discretionary" bonus provisions in...

Spring Statement 2026

The Chancellor, Rachel Reeves has confirmed that she will deliver the Spring Statement to the...

Corporation Tax 19% or 25%?

If your company profits sit between £50,000 and £250,000, marginal relief can soften the jump...

Annual payroll reporting chores

There are a number of annual payroll reporting issues that employers are required to complete...

Saving tax using the Marriage Allowance

If one partner earns under £12,570, you could transfer part of their unused personal allowance...

Selling a second property?

CGT on certain UK residential property sales often has a strict 60-day reporting and payment...

Struggling to meet tax payments this month?

With the balancing payment and first payment on account both due on 31 January 2026...

Basis period reform – spreading rules for payment

If your business has transitional profits from basis period reform, spreading over five years may...

What factors affect a person’s credit rating?

A person’s credit rating (often referred to as a credit score) is a measure used...

What banks look at when a small business applies for a loan

When a small business applies for a bank loan, the bank is mainly trying to...

Tax Diary February/March 2026

1 February 2026 - Due date for Corporation Tax payable for the year ended 30...

Company information in the public domain

Did you know you can monitor any UK company for free and get email alerts...