Ross Martin Tax: SME Tax Update 2 October 2025

Last Updated: 07 October 2025

Hello,

This week’s hot topics include the introduction of a new service to collect the High Income Child Benefit Charge (HICBC) via PAYE, the timing of the next Scottish and Welsh Budgets, and a tool to check whether projects qualify for Research and Development (R&D) tax relief.

SME tax news 7

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Ross Martin Tax: SME Tax Update 25 September 2025

Last Updated: 27 September 2025

Hello,

There are several important items for agents this week with the release of the September Agent Update. We also have an interesting First Tier Tribunal decision concerning the VAT treatment of the supply of locum medical practitioners, a summary of the CIOT Autumn Tax Conference from CIOT President, Nichola Ross Martin, and updates on the Welsh ‘Tourism Tax’ and Scottish Winter Heating Payments. 

SME tax news 6

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Ross Martin Tax: SME Tax Update 18 September 2025

Last Updated: 18 September 2025

Hello,

It has been a busy couple of weeks in the world of tax. HMRC have made their first Corporate Criminal Offences charging decision, and a voluntary COVID support repayment scheme has been launched, which gives individuals and businesses a chance to repay overclaimed COVID scheme money before tougher sanctions are introduced. We also bring news of a retired cricketer getting caught out on the taxation of sponsorship income.

SME tax news 18

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Ross Martin Tax: SME Tax Update 4 September 2025

Last Updated: 09 September 2025

Hello,

The Autumn Budget is approaching! This week, the Chancellor Rachel Reeves announced the date of the 2025 Autumn Budget and outlined her priorities for it. The possible content of the Budget on 26 November is causing much speculation, and, of course, you will find comprehensive coverage of Budget announcements on rossmartin.co.uk when the time comes.

SME tax news 16

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Autumn Budget 2025 Day is 26 November

Last Updated: 04 September 2025

The Chancellor, Rachel Reeves, has announced that the 2025 Autumn Budget will be presented on Wednesday, 26 November 2025.

Autumn budget

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Ross Martin Tax: SME Tax Update 28 August 2025

Last Updated: 28 August 2025

Hello,

There are several important updates for employers this week, as HMRC publish their latest Employer Bulletin. We also have the August Agent Update, a First Tier Tribunal decision considering the meaning of 'life', and revised company car advisory fuel rates from 1 September.

SME tax news 15

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  1. Ross Martin Tax: SME Tax Update 21 August 2025
  2. Ross Martin Tax: SME Tax Update 14 August 2025
  3. Ross Martin Tax: SME Tax Update 7 August 2025
  4. Ross Martin Tax: SME Tax Update 31 July 2025
  5. Ross Martin Tax: SME Tax Update 24 July 2025

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