The Child Benefit Trap: the High-Income Child Benefit Charge

A white swan with her cygnets in the water, unaffected by the High-Income Child Benefit Charge or falling into the Child Benefit Trap.

As parents, it is important to understand the potential implications of receiving Child Benefit and the impact it may have on your tax liability. With increasing inflation and wages, many may find themselves in a higher tax bracket, leading to the possibility of falling into the “Child Benefit trap.” In this article, Mercian Accountants will…

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Recent tax changes: limited company or partnership?

A group of people standing around a circle, involved in a partnership or limited company formation, discussing potential tax changes.

In light of recent tax changes (Autumn 2022), it might be worth considering whether a partnership or company is now the most tax-efficient way to operate your business from the start of 2023/24 (6th April 2023). Don’t forget the big picture: tax on profits is only one consideration. Limited liability, other taxes such as Inheritance…

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Tax year-end planning by 5th April 2023

On the 5th of April 2023, witness the breathtaking sight of snowdrops blooming in the woods. Marvel at nature's delicate beauty while also indulging in some tax year-end planning

Spring is coming, and the end of the 2022/23 tax year (Wednesday 5th April) is fast approaching. Now is the time to consider any tax year-end planning opportunities and ensure you don’t waste any of tax allowances or exemptions. We have broken this guide into helpful sections: Personal circumstances differ, so if you have any questions…

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School Fees Tax Planning Guide

School books and pencils

A private school education is an investment into your children’s (or grandchildren’s) future, but comes at a significant cost. According to the Independent Schools Council (ISC), the average fee per term was £5,064 in 2021, which equates to over £15,000 per year – and this is only set to increase as time goes on. With…

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Tax Guide for Content Creators and Social Media Influencers

Social media icons on phone

Introduction Are you a digital entrepreneur who’s unsure about their tax responsibilities? Whether your hobby is vlogging, blogging, reviewing, or streaming, if you earn money (e.g., royalties and advertising fees) or receive gifts (e.g., products, holidays, or accommodation) from it, then HMRC could class you as having taxable income, and require you to submit a…

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MTD Has Changed VAT Return Filing – Act Now to Avoid Penalties

Hm revenue & customs sign on a building indicating VAT Return Filing procedures and potential penalties for non-compliance.

On 1st November, HMRC closed their old system for quarterly and monthly VAT return submission. Instead, businesses must now file these returns through Making Tax Digital (MTD) compatible software, unless they’re exempt. We can file for you, or, if you haven’t yet chosen a compatible software package, we offer discounted software licences to clients, from…

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Autumn Statement 2022: Key Tax Change Highlights

This morning (Thursday 17th November), Chancellor Hunt unveiled his 2022 Autumn Statement, featuring tax rises and spending cuts worth billions, in order to tackle the cost-of-living crisis, and rebuild the UK economy. The changes include freezing allowances and thresholds that will pull millions into paying tax for the first time, hundreds of thousands into higher…

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Making Tax Digital for Income Tax – How to Get MTD Ready

Making Tax Digital (MTD) adverts are all over the TV and radio – and MTD for VAT returns is already in place. But, are you aware of MTD for Income Tax, and how it will affect you? Perhaps you’re unsure because your business is new, or you’ve managed without an Accountant until now? We will…

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300,000+ Landlords Move to Limited Companies to Reduce Tax

Over 300,000 landlords have purchased properties in limited companies to reduce tax and tackle rising interest rates. This number has doubled since the introduction of Section 24 in 2017, and with the environment becoming more uncertain, more than 50,000 companies have been set up in the last year alone – with 2022 set to be…

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Can I Reduce Limited Company Tax with My Spouse?

A bride and groom reduce the distance between them by holding hands in a wedding dress.

Company owners can make big tax savings by transferring shares to their spouse or civil partner. The good news? There’s no Capital Gains Tax on gifts between married couples – however, careful planning is required for the diversion of income to be tax-effective. If you are a cohabiting couple, and not married or civil partnered,…

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