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What we’re seeing across our clients.

Commentary, briefings and case studies from the Mercian team — what’s hitting our inbox, what HMRC is asking, and what owners are doing about it.

Goodbye to Tax Clearance: A Shift in Responsibility for MVLs

Hm revenue & customs logo on a conference table, showcasing tax clearance responsibility.

HMRC Cease Providing Tax Clearance for Members’ Voluntary Liquidations Effective immediately, HMRC will no longer provide pre- and post-tax clearances for members’ voluntary liquidations (MVLs). This change, announced in HMRC’s Insolvency Guidance on December 6, 2023, shifts the responsibility for determining tax compliance to insolvency practitioners (IPs), who must rely on their professional judgment to…

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HMRC’s Scrooge-like Plan to Save Money: No More Letters About Your Refunds

Scrooge-like Santa Claus with his reindeer in a sleigh.

HMRC has axed the practice of sending out letters informing taxpayers of their self-assessment repayments, citing the practice as causing unnecessary confusion and increased customer queries. This change, effective from December 7, 2023, applies to all Bacs self-assessment repayments, affecting both tax advisers and individual taxpayers. Instead of traditional letters, HMRC will now resort to…

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HMRC’s New Campaign: A Closer Look at Crypto Tax Compliance

A stack of gold coins on a table next to a bitcoin chart, highlighting Crypto Tax Compliance.

Introduction The phenomenal growth of cryptocurrencies has brought with it a plethora of challenges, particularly in the realm of taxation. Her Majesty’s Revenue and Customs (HMRC), has recognised the need to address this issue proactively, implementing a series of initiatives to enhance tax compliance in the crypto realm. HMRC’s New Initiatives: A Path to Tax…

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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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Guess Who’s Not Answering? The HMRC Helpline Adventures

An illustration of a man sitting at a desk in an office, possibly involved in HMRC-related Helpline Adventures.

HMRC’s seven-week service reduction During the busiest period of the tax year, HMRC plans to significantly reduce access to its self-assessment helpline, focusing only on complex queries from Monday, 11th December 2023. HMRC has unexpectedly confirmed that from 11th December until 31st January, most callers to the self-assessment helpline will be redirected to online services,…

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Company Tax Return Essentials: CT600 and Corporation Tax

Three business people discussing the company tax return.

Introduction Welcome to our introduction to Company Tax Returns, CT600, and Corporation Tax. This article is designed to be a valuable resource for business owners, financial professionals, and anyone involved in managing a company’s financial obligations. Understanding the complexities of tax compliance can be challenging, but it is crucial for the successful operation of your…

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From Registration to Recovery: The Complete UTR Number Guide

An example of how to write a letter to a friend about the recovery from an illness.

Understanding Your Unique Taxpayer Reference (UTR) Number Welcome to an essential read from Mercian Accountants, where we demystify one of the critical elements of UK taxation – the Unique Taxpayer Reference (UTR) number. Designed to provide clarity and insight, this guide is invaluable for anyone navigating the UK tax system, whether you’re a self-employed individual,…

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A Comprehensive Guide to P60s: Understanding Your End-of-Year Certificate

A desk with a calculator and a cup of coffee, alongside an End-of-Year Certificate.

Understanding P60s At Mercian Accountants, we understand that navigating the complexities of financial documents can be daunting. That’s why we’re here to help. As part of our commitment to providing clear, accessible accounting guidance, we’re pleased to present our comprehensive guide to understanding P60s. This article will delve into the essentials of the P60, an…

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OnlyFans Tax FAQ

A desk with a laptop, a phone, and other items frequently used for tax-related tasks.

Welcome to our comprehensive FAQ guide It is tailored specifically for OnlyFans creators in the UK. This guide addresses the most common tax-related questions you might encounter as you navigate content creation and monetisation on OnlyFans. From understanding your tax liabilities to exploring allowable deductions and managing VAT, these FAQs cover many topics to help…

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