Tax Update 14

This week's episode includes a reminder about an important PAYE deadline, HMRCs latest Making Tax Digital awareness tactic, and a case where a company effectively paid itself and asked for a corporation tax deduction.

To sign up for the 1pm webinar on Thursday 13 November 2025 on VAT in the construction industry, visit https://forms.office.com/e/2UWvB3v8gH.

We'll be covering:
• When are construction services zero-rated or subject to 5% VAT?
• Contractors and subcontractors: when will they charge different rates of VAT on the same job?
• HMRC approach to compliance visits: what are officers looking for?
• Accounting for VAT: reverse charge rules, tax points, invoicing, bad debts
• Business splitting: does it work?