Tax E-News – September 2025
Welcome to the September 2025 edition of Tax E-News. We hope that you find this informative. Please contact us if you wish to discuss any matters in more detail.
September 2025
ADJUSTMENTS FOR PRIVATE USE
HMRC will be running a digital campaign aimed at encouraging accurate private use adjustments of business expenses that are reported via Self Assessment returns.
To be allowable for tax, expenses must be ‘wholly and exclusively’ incurred for the purposes of the business, with any appropriate adjustments being made for private use. […]
Following a trial in 2024 involving 600,000 self-assessed individuals who were encouraged to make accurate private use adjustments, […]
STATUTORY SICK PAY – CHANGES FOR EMPLOYERS FROM APRIL 2026
The Department for Business and Trade (DBT) has announced that major reforms to Statutory Sick Pay (SSP) will take effect from April 2026. The reforms will enhance employee rights but potentially raise costs for employers. The key changes are:
• SSP will be payable from the first day of sickness absence […]
• Employees will no longer be required to meet the £125 per week earnings threshold […]
• For those earning less than £125 per week, […]
The SSP reforms will present an additional cost to many employers already dealing with the recent increases […]
DILAPIDATED PROPERTY: WHEN CAN SDLT BE RECLAIMED?
HMRC have issued a warning to taxpayers to be vigilant of tax agents offering to secure Stamp Duty Land Tax (SDLT) repayments on certain property purchases.
The warning reminds property buyers to be aware of tax agents […]
The warning follows the recent Court of Appeal (CoA) decision in Amarjeet and Tajinder Mudan v HMRC […]
WINTER FUEL PAYMENT CLAWBACK
Individuals born before 22 September 1959 and living in England, Wales or Northern Ireland are likely to be entitled to a Winter Fuel Payment (WFP) of between £100 and £300 for this upcoming winter (2025-26). Payments will be made in November or December 2025. However, HMRC will claw back (or “recover”) the WFP if the individual’s income exceeds £35,000 in the year to 5 April 2026 […]
VAT – RETAILERS AND THIRD-PARTY CONTRACTORS
We are aware that HMRC is challenging retailers that supply flooring, kitchens, and bathrooms where the retailer refers the customer to third party contractors for fitting services. Typically, HMRC will argue that a single supply of goods and fitting services is being made by the retailer. In many cases, the third-party fitters are not registered for VAT, meaning HMRC can increase the VAT due if the fitting were deemed to be a supply made by the VAT-registered retailer. […]
DIARY OF MAIN TAX EVENTS
SEPTEMBER / OCTOBER 2025
| Date | What's Due |
|---|---|
| 1 October | Corporation Tax for year to 31/12/2024, unless quarterly instalments apply |
| 5 October | Deadline for notifying HMRC of chargeability, if not already within Self-Assessment, for 2024/25 |
| 19 October | PAYE & NIC deductions, and CIS return and tax, for month to 05/10/2025 (due 22/10 if you pay electronically) |
| 1 November | Corporation Tax for year to 31/01/2025, unless quarterly instalments apply |
| 19 November | PAYE & NIC deductions, and CIS return and tax, for month to 05/11/2025 (due 22/11 if you pay electronically) |