S.J.P.R., Author at SJPR UK

30 Apr 26

NIC and tax after reaching State Pension age

If you continue working after reaching State Pension age, your National Insurance position changes, but your Income Tax obligations largely remain the same. Once you reach State

30 Apr 26

How bonuses are taxed

Bonuses are treated as taxable earnings, so both employers and employees need to understand how they are taxed and reported. For cash bonuses (including vouchers that can be

30 Apr 26

Tax on savings interest

If your taxable income for the 2026-27 tax year is less than £17,570, you will not pay any tax on the interest you receive. This figure combines the £5,000 starting rate for

30 Apr 26

Setting off losses against other income sources

If you are self-employed or a member of a partnership, you may be able to claim tax relief when your business makes a loss. There are several ways trading losses can be used, but

30 Apr 26

Gifts to a spouse or civil partner

Transfers of assets between spouses or civil partners are usually free from Capital Gains Tax (CGT). When you give or sell an asset to your spouse or civil partner, it is treated

27 Apr 26

New legal duty for landlords under the renters’ rights act

Landlords must now comply with an important new legal requirement introduced under the Renters’ Rights Act, which brings significant reform to the private rented sector in England.

27 Apr 26

Cash flow resilience in uncertain trading conditions

Rising costs and economic uncertainty have made cash flow management more important than ever. While many businesses focus on profit, it is cash that determines whether a business

23 Apr 26

Filing your 2025-26 self-assessment tax return

The 2025-26 tax year ended on 5 April 2026, and attention now turns to filing your self-assessment tax return. While many leave this until the last minute, there are advantages to

23 Apr 26

Who pays Income Tax at Scottish rates?

The rules as to who pays Income Tax in Scotland is determined by whether an individual is considered a Scottish taxpayer or not. For most people, determining Scottish taxpayer

23 Apr 26

Pay back private fuel costs and avoid tax charge

Employees who receive fuel from their employer for private use in a company car can avoid paying the car fuel benefit charge by reimbursing the full cost of the private fuel. This

S.J.P.R.

NIC and tax after reaching State Pension age

How bonuses are taxed

Tax on savings interest

Setting off losses against other income sources

Gifts to a spouse or civil partner

New legal duty for landlords under the renters’ rights act

Cash flow resilience in uncertain trading conditions

Filing your 2025-26 self-assessment tax return

Who pays Income Tax at Scottish rates?

Pay back private fuel costs and avoid tax charge

Creative industry tax relief statistics

HMRC contacting trusts over tax return errors

Is your business ready for a cyber incident?

SJPR