Latest Blogs

The Self Assessment return second payment on account deadline is approaching (31 July 2025). Your Whitings contact will be sending out payment reminders with the details of how much income tax you need to pay and what payment reference is needed. These details are also shown on your tax return letter or email for your…

The estate administration period refers to the time between a person’s death and the final distribution of their estate to beneficiaries. During this period, any income generated by the estate, such as interest, dividends, or rental income, is subject to Income Tax and potentially Capital Gains Tax (CGT) on a sale of chargeable assets. Understanding…

Most businesses and personal taxpayers should by now have noticed HMRC’s rollout of Making Tax Digital (MTD). Different colours of Government have tinkered with the timing of the introduction of this new tax administration system, but not the direction of travel.     The launch is working its way through the taxes, starting a few…

Handling an estate when a loved one dies involves complex legal, tax, and administrative processes that can add a further layer of stress during an already difficult time. At Whitings LLP we provide clear, expert guidance to ease the burden and help you navigate the Probate process, with support at every stage.   Where the…

Late payment penalties for taxpayers within the Making Tax Digital (MTD) regime are set to increase from the start of the new tax year, the Chancellor announced in her first Spring Statement.   As part of a general push to close the tax gap, late payers will face an increase in penalty rates from 1st…

The Ely Office held an MTD for ITSA seminar on 30th April which invited clients to have an insight into the upcoming changes for self-employed business owners and landlords with total combined turnover above £50,000. What Did The Day Include? The seminar started with a brief summary of the upcoming changes along with 3 summaries…

Many people choose to donate to charity for a range of reasons, often influenced by personal experiences or the impact of someone they know. While tax benefits are rarely the primary motivation, there are several reliefs and considerations to keep in mind.   My recent article, for the Suffolk Community Foundation, highlights some of the…

As part of their modernisation and cost cutting exercise, HMRC have announced that they will start to send emails and texts to taxpayers in a bid to reduce postage costs.   HMRC have said that they are ‘committed to modernising HMRC to become a digital first organisation’, which means they will move their communication to…

Mandating the Reporting of Employment Benefits and Expenses The mandatory payrolling of employment benefits and expenses was due to be introduced from 6th April 2026. However, the Government has recently announced that this will now be delayed one year to 6th April 2027.   The Government has acknowledged that employers, payroll professionals and agents needed…

Redefining ‘Exceptional Circumstances’: A Human-Centric Approach to the Statutory Residence Test (SRT)   The case of ‘A Taxpayer v HMRC [2025]’ is a significant decision by the Court of Appeal redefining the interpretation of ‘exceptional circumstances’ for the purposes of the UK’s Statutory Residence Test (SRT), and rules that a sufficiently compelling moral obligation can…