HMA ACCOUNTANTS

News

News

Why cyber security is now a business survival issue

Cyber security is no longer a concern limited to large corporations. Increasingly, smaller businesses are...

Employment law changes pressure small businesses

Many small business owners are already feeling the effects of rising staffing costs, tighter recruitment...

Tax Diary June/July 2026

1 June 2026 - Due date for corporation tax due for the year ended 31...

How the Marriage Allowance works

The Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your husband, wife...

Self-employed National Insurance

Most self-employed people are required to pay Class 4 National Insurance contributions (NICs). Class...

National Insurance liability on benefits in kind

National Insurance contributions that relate to employee benefits are known as Class 1A National Insurance...

How capital gains are linked with Income Tax

How capital gains are linked with Income Tax is important to understand as your overall...

How dividends are taxed

Dividends are taxed differently from other types of income, with separate allowances and tax rates...

The 60% tax band

Many taxpayers are surprised to learn that once their income exceeds £100,000, they can face...

A pattern of workplace harassment may be treated as a continuous event

A pivotal ruling has raised a protective umbrella over those impacted by a toxic workplace...

Non-tax considerations when returning to the UK

Returning to the UK after a period abroad can feel straightforward on the surface, but...

Update on Companies House plans for profit and loss filing

There has been considerable discussion over the past year about whether small companies would be...

Gifts to a spouse or civil partner

Transfers of assets between spouses or civil partners are usually free from Capital Gains Tax...

NIC and tax after reaching State Pension age

If you continue working after reaching State Pension age, your National Insurance position changes, but...

Setting off losses against other income sources

If you are self-employed or a member of a partnership, you may be able to...