British SME topic
Clear updates on HMRC, business tax, deadlines, reporting duties and compliance changes affecting UK SMEs.
HMRC has set out what UK retailers, wholesalers and distributors should do before Vaping Products Duty and duty stamps affect vaping products released from 1 October 2026.
HMRC has published a special Making Tax Digital agent update for advisers. Small businesses should use it as a prompt to confirm software, records and quarterly reporting routines with their accountant.
PackUK has set a 1 September 2026 deadline for correcting 2025 packaging data if producers want changes reflected in pEPR fee notices. Small firms should check records and compliance-scheme deadlines now.
HMRC has updated guidance on moving goods in and out of Northern Ireland. Small firms should check EORI, VAT, commodity-code and duty processes before the next shipment is delayed.
A temporary VAT cut on family attractions and children’s meals has begun for the summer holidays. Small hospitality and leisure firms should check eligibility, systems, pricing and records before changing offers.
The government is accelerating low-value import duty changes and consulting on wider online marketplace VAT liability. For UK small retailers, the key question is whether the reforms make competition fairer without adding new admin shocks.
HMRC says mandatory payrolling of benefits in kind will now be phased in from April 2027, giving small employers more time to prepare payroll data, software and staff processes.
HMRC has updated its employer factsheet on National Minimum Wage checks, making this a useful moment for small firms to review pay records, working time and underpayment risk.
HMRC has added new guidance for B2B parcel movements from Great Britain to Northern Ireland. Small firms should check whether their shipping process, duty information and customer details are still current.
HMRC has updated guidance on the Duty Reimbursement Scheme for businesses that paid, deferred or used state aid to waive EU import duty on goods brought into Northern Ireland. Some older claims must be made by 30 June 2026.