Employment Tribunal Time Limits Doubled: What to Change Now
The claim window for unfair dismissal and discrimination rose to six months on 1 October 2026. What it means for your records, payroll data and accounts.
UK practice notes
First-hand takes on UK practice. Solo-director pitfalls, Xero migrations, HMRC guidance worth actually reading, tax planning under the new PCRT standard, and the cross-border edge cases I see most often.
UK
The Duty to Correct Already Existed. Now It Costs 20 Years
HMRC's draft duty to correct is read as a new obligation. Section 118(6) TMA 1970 already required it. The draft swaps one word, and six years becomes 20.
I Want to See the Stockroom Before I Sign the Stock Sheet
Closing stock is the one figure in a small company's accounts that nobody independently tests. Here is what I ask for before I book the number.
Your Accountant's HMRC Login Changes by 15 October 2026
HMRC switches multi-factor authentication on for every tax agent account by 15 October 2026, with no advance warning. What changes, and what does not.
EU's €2 Parcel Fee: What UK Sellers Must Do by November
The EU's €2 handling fee lands on 1 November, stacked on the €3 duty already in force. What UK businesses shipping to EU customers need to change.
Globally Mobile Staff Can Be Excluded From Payrolling
HMRC will let employers keep globally mobile employees off mandatory payrolling from April 2027. The opt-out service opens in November 2026.
Your Client's Rent Goes in the Notes. His Salary Doesn't
From January 2026, FRS 102 Section 1A drops the arm's-length carve-out for small company related party disclosure. What now lands on the public register.
Withdrawing a Tax Appeal Is Final. Even When You Were Misadvised
An agent's email withdrew a £233,013 VAT appeal. Section 85(4) made it final after 30 days, and the 28-day reinstatement letter arrived two months late.
Trader Support Service: Pre-Enrol Before 20 October 2026
HMRC switches the Trader Support Service to a new platform on 20 October 2026. If you move goods from GB to Northern Ireland, you must pre-enrol first.