Does a UK Business Need a Group Structure?
A group structure exists when two or more companies are linked by common ownership, with each remaining a separate legal entity with its own accounts and tax return.
UK Permanent Establishment: Corporation Tax Guide for Non-Resident Companies (2026)
If your overseas company has staff, a contract signer, or just a desk in the UK, you may already have […]
Parent Company Guarantees and Audit Exemption: A Guide for UK Subsidiaries
From April 6, 2025, the small company thresholds rose to turnover not exceeding £15 million (up from £10.2 million) and balance sheet total not exceeding £7.5 million (up from £5.1 million).
VAT on Donations and Fundraising Events: What Charities and Organisations Need to Know
A qualifying fundraising event receives a mandatory VAT exemption under Group 12 of Schedule 9 to the Value Added Tax Act 1994 (VATA 1994). A charity cannot elect to charge VAT instead.
VAT on Insurance in the UK: Exempt Supplies Explained
Insurance is exempt from VAT under Group 2 of Schedule 9 to the Value Added Tax Act 1994, which means it is not zero rated and not outside the scope of VAT.
VAT on Solar Panels UK: The 0% Rate, Who Qualifies, and What Installers Must Know
The installation of solar panels in residential accommodation currently qualifies for a 0% VAT rate, applying across Great Britain since 1 April 2022 and extended to Northern Ireland from 1 May 2023.
Cost of Sponsoring an Employee to Work in the UK: Sponsor Licence Fees
The sponsor licence fee is a one-off cost paid by the employer: £611 for small or charitable sponsors and £1,682 for medium or large sponsors.
VAT Late Payment Penalty UK: How Interest Is Calculated and What to Do If You Can’t Pay
The VAT late payment penalty is separate from the late filing penalty — filing on time does not protect you from a payment penalty if the money reaches HMRC late.
HMRC VAT Rules for NETPs: Zero Threshold and VAT1TR Form Explained
Most overseas businesses register using the standard online service or the VAT1 form. A separate form, the VAT1TR, is needed where a UK tax representative is being appointed.