In its Autumn 2025 Budget, the government announced a series of important reforms to the Enterprise Management Incentive (EMI) scheme. 

Statutory sick pay will be paid from the first day; February inflation remained steady at 3%; the UK plans to introduce a 60-day payment cap for large companies starting in 2027.

Some Britons living in Dubai are reluctant to return to the UK amid concerns about regaining UK tax residency. At the same time, the government plans to raise the English language requirement for permanent settlement to A-Level standard from 2027. Meanwhile, HMRC has stepped up enforcement on large companies, recovering nearly £16 billion in unpaid taxes over the past three years.

A new First Year Allowance policy in the UK officially came into effect on 1 January 2026—offering a permanent 40% First Year Allowance (FYA) on qualifying plant and machinery for UK companies.

In the latest Autumn Budget, a £2,000 annual cap was set on the National Insurance (NI) exemption for pension contributions made via salary sacrifice.

In the UK, whether you are employed or run your own company, PAYE (Pay As You Earn) is crucial and relevant to everyone. If you employ staff, you must register as an employer and comply with the PAYE rules described below.

Recent UK tax compliance data has sounded the alarm once again: in the past three years, nearly half a million small and medium-sized enterprises (SMEs) repeatedly missed tax deadlines, with as many as 19% admitting they delayed tax payments more than five times in just the past 12 months. A combination of complex tax rules and cash flow pressures is dragging UK SMEs compliance levels down.

Selling homemade food in the UK is subject to regulatory oversight, just like opening a restaurant. You must obtain the necessary certifications, fulfil your tax obligations, and may even be eligible for tax relief.

Hundreds of UK companies have been fined for submitting false information during registration. Donald Trump has imposed 10 per cent tariffs.