ICAEW Registered Auditors  ·  90+ UK-Based Experts

Insights & Guides

Practical, plain-English guidance on audit, tax, VAT, accounts and advisory — written by our chartered accountants.

1224 articles · page 39 of 102

How to Register a Trust with HMRC: TRS Rules and Deadlines

Most UK express trusts must be registered with HMRC's Trust Registration Service (TRS) — including trusts that pay no tax at all — and the deadline is 90 days from the date the trust is created.…

Read article

EMI Share Options: A Guide to the Expanded 2026 Scheme

EMI — Enterprise Management Incentives — is the most tax-efficient way a UK company can give employees a stake in its growth. Options are granted over shares at today's value; if the company takes…

Read article

National Minimum Wage 2026: New Rates and Employer Duties

The National Living Wage rose to £12.71 an hour on 1 April 2026 for workers aged 21 and over — a 50p, 4.1% increase. The younger rates jumped harder: 18 to 20-year-olds now get £10.85 (up 8.5%)…

Read article

What Is CIS Tax? The Construction Industry Scheme Explained

CIS tax is the deduction a contractor takes from a subcontractor's pay under the Construction Industry Scheme — 20% if the subcontractor is registered with HMRC, 30% if they are not, and 0% for…

Read article

HMRC Mileage Rates 2026/27: The New 55p Rate Explained

HMRC's approved mileage rate for employees using their own car is 55p per mile for the first 10,000 business miles in 2026/27, and 25p per mile after that. The 55p rate is new — announced in May…

Read article

UK VAT Checker: How to Verify a VAT Registration Number

To check whether a UK business is VAT registered, use HMRC's free Check a UK VAT number service at gov.uk/check-uk-vat-number. Enter the nine-digit number and the service confirms whether it is…

Read article
Get in Touch

Ready for Accountants Who Move Your Business Forward?

Tell us what you need. Within one business day, a qualified accountant will be in touch to talk it through and give you a clear, fixed-fee quote — no obligation.

Visit us1-2 Craven Road, Ealing, London, W5 2UA

Speak to a Specialist

Fill this in and we'll come back to you within one business day.

No obligation. Your details stay private.
Call Now Get in Touch