Payroll Legislation for UK Employees
The UK payroll framework undergoes regular adjustments, and the 2025–2026 tax year brings several important updates that employers must prepare for.
Sterling & Wells
March 12, 2026
Meet the author
Sterling & Wells
We are Sterling & Wells — a UK-based team of accountants and tax advisors helping individuals and businesses stay fully HMRC compliant. From VAT and bookkeeping to self-assessments and tax planning, we’ve got your finances covered.
Making Tax Digital for Self Assessment
Making Tax Digital represents a significant change for Self Assessment taxpayers, moving from a single annual tax return to continuous digital record-keeping and quarterly reporting.
Sterling & Wells
February 27, 2026
What are the requirements for an overseas company to file UK corporation tax?
The key factor in determining whether an overseas company must file UK Corporation Tax is the existence of a permanent establishment (PE) in the UK.
Sterling & Wells
February 27, 2026
What Documents Are Required for VAT Registration in the UK?
The specific information and documents you need vary depending on whether you are a sole trader, a partnership, a limited company, or an overseas business.
Sterling & Wells
February 27, 2026
What You Need To Do If You Received an MTD Letter From HMRC?
Received an HMRC MTD letter? Learn what steps to take, deadlines to meet, and how to stay compliant with Making Tax Digital requirements.
Sterling & Wells
February 26, 2026
Do You Need to Tell HMRC About Your Savings Interest?
Not sure if your savings interest must be reported to HMRC? Learn when you need to declare it, key thresholds, and how to stay tax compliant.
Sterling & Wells
February 25, 2026
How Long Does It Take to Register for VAT in the UK?
The time it takes to receive a VAT number in the UK can vary depending on the complexity of your application and whether HMRC needs to carry out additional checks.
Sterling & Wells
February 25, 2026
What are the Tax Obligations for a Non-Resident Director in the UK?
Even if a director resides outside the UK, certain income, benefits, and share-based incentives received from a UK company may be subject to UK tax and National Insurance contributions (NICs).
Sterling & Wells
February 25, 2026
Making Tax Digital for Airbnb Hosts
Making Tax Digital for Income Tax applies primarily to self-employed individuals and small businesses, which includes many Airbnb hosts who earn above certain thresholds.
Sterling & Wells
February 25, 2026