May 2026 Newsletter

Blooming apple tree branch with white gentle flowers at sunny spring day

As we move deeper into the 2026/27 tax year, May is often the month when April’s changes stop feeling theoretical and start becoming practical. The rush of year-end processing may have eased, but employers are now focused on issuing P60s, checking that payroll has rolled over correctly and getting ahead of benefits reporting before summer…

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April 2026 Newsletter

Blue Tit (Cyanistes caeruleus) perched amongst beautiful pink springtime blossom - Yorkshire, UK in April, Spring

As the 2026/27 tax year begins, April is one of the busiest and most important months in the tax calendar. This year, the timing feels even more pronounced because Easter falls right at the start of the new tax year, with Good Friday on 3 April and Easter Monday on 6 April in England and…

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March 2026 Newsletter

Vibrant yellow crocus flowers blooming

As we approach the end of the 2025/26 tax year and prepare for the start of 2026/27 on 6 April, March is a critical planning month for business owners, landlords and individuals. Alongside the Spring statement delivered on 3 March, several structural changes to tax administration and employment costs are coming into effect. Digital reporting,…

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P45 vs P60

HMRC P45 vs P60

P45 vs P60 Understanding the differences between the P45 and P60 forms is crucial for UK business owners and employers, as both play significant roles in the payroll and tax processes. Here’s a breakdown of each form and how they differ: HMRC Form P45 HMRC Form P60 Key Differences Both forms are vital for maintaining…

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HMRC Form P45

P45 information for employee leaving work.

Understanding the HMRC Form P45: A Guide for UK Business Owners and Employers As a UK business owner or employer, it is essential to understand the HM Revenue and Customs (HMRC) Form P45, a crucial document in the realm of employment and taxation. This guide aims to provide you with comprehensive insights into what Form…

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PAYE (Pay As You Earn) – Glossary of Terms

Understanding PAYE: A Glossary of Terms.

PAYE Glossary for UK Business Owners and Employers Welcome to Mercian Accountants’ PAYE (Pay As You Earn) Glossary, your essential guide to understanding payroll and taxation terms that are vital for UK business owners and employers. This resource is designed to clarify key concepts and ensure compliance with HM Revenue and Customs (HMRC) regulations. A.…

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The 2024 Holiday Entitlement Changes: A Guide for Employers

The 2024 Holiday Entitlement Changes

The 2024 Holiday Entitlement Changes It is imperative for employers to turn their attention to a series of significant changes in the UK’s employment law, particularly concerning holiday entitlements. These changes, primarily stemming from the Retained EU Law (Revocation and Reform) Act 2023 and the consequential amendments following the Harpur Trust v Brazel decision, are…

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EMIs Unlocked: Maximising Growth with Enterprise Management Incentives

A woman in a business suit standing in front of a group of people, discussing Enterprise Management Incentives and maximizing growth.

Introduction In the dynamic world of small and medium-sized enterprises (SMEs), attracting and retaining top talent is crucial for growth and success. The Enterprise Management Incentive (EMI) scheme, a government-backed initiative, offers a tax-efficient way to motivate your key employees through share options. With over 15,000 UK companies already benefiting from EMIs, it’s time to…

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