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Tax tips, compliance updates, and practical finance advice for freelancers and small businesses in Ireland and the UK.
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Student Loans Under MTD for Income Tax: Estimates Are Not Payable
HMRC Agent Update 145 clarifies how Plan 1–5 and postgraduate student loans work inside Making Tax Digital for Income Tax — quarterly estimates are not payable, and the annual charge is settled on the tax return.
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UK–India Double Contributions Convention: NICs Rules from 15 July 2026
The UK–India Double Contributions Convention entered force on 15 July 2026 — detached workers can stay in their home social security scheme for up to 60 months, while employees already on assignment face different transitional treatment.
Ireland Guest Accommodation VAT: Mixing 13.5% Rooms with 9% Catering
From 1 July 2026 Ireland’s 9% second reduced VAT rate applies to restaurant and catering services — Revenue’s guest and holiday accommodation guidance explains how hotels, B&Bs, and guesthouses must apportion mixed packages.
UK Mileage Rates Rise to 55p: AMAPs and Simplified Expenses for 2026/27
HMRC’s Approved Mileage Allowance Payments and self-employed simplified mileage rates rise from 45p to 55p for the first 10,000 business miles in 2026/27 — retrospective from 6 April 2026.
Voluntary Class 2 NICs Abroad Ended from 6 April 2026 — What Expats Must Do
From 6 April 2026, most people living or working outside the UK can no longer pay voluntary Class 2 National Insurance — HMRC Agent Update 145 and the GOV.UK TIIN set out Class 3 rules, the 10-year test, and transitional steps.
Ireland August 2026 Tax Deadlines: PAYE, VAT, RCT and CT for SMEs
Revenue’s August 2026 calendar sets PAYE/PRSI/USC returns for 14 August, VAT 3 for 19 August, RCT for 23 August, and Corporation Tax windows through the month — a practical checklist for Irish SMEs and agents.
One Week Left: First MTD Income Tax Quarterly Update Due 7 August 2026
As of 1 August 2026, mandated UK sole traders and landlords have about one week to send their first Making Tax Digital for Income Tax quarterly update — HMRC’s agent toolkit and GOV.UK guidance set out the checklist before 7 August.
HMRC Stops Accepting Old IHT100 Forms After 31 August 2026
HMRC Agent Update 144 confirms that previous versions of Inheritance Tax 100 (IHT100) forms will not be processed after 31 August 2026 — estates and agents must switch to the latest forms now.
Ireland Revised Entrepreneur Relief: €1.5m Lifetime Limit from 2026
Revenue eBrief 080/26 and Tax and Duty Manual Part 19-06-02b confirm Finance Act 2025 raised Revised Entrepreneur Relief’s lifetime limit from €1m to €1.5m for qualifying disposals on or after 1 January 2026 — still at 10% CGT.
UK Mandatory Payrolling of Benefits in Kind: Phased from April 2027
HMRC Agent Update 145 and interim GOV.UK guidance confirm mandatory BiK payrolling starts in phases: cars, fuel, vans, and medical benefits from 6 April 2027, with most other benefits from April 2028.
HMRC Advance Tax Certainty Service Live: £1bn Projects Get Binding Clearance
HMRC’s Advance Tax Certainty Service launched on 1 July 2026 for major UK investment projects with at least £1 billion of qualifying expenditure — binding clearances across Corporation Tax, VAT, SDLT, Income Tax, PAYE, and CIS.
Ireland Excise Licences: Revenue Updates Guide After GRAI Transition (eBrief 113/26)
Revenue eBrief 113/26 (7 July 2026) updates the Guide to Excise Licences after bookmaker and remote betting licences moved to the Gambling Regulatory Authority of Ireland, while gaming licensing remains with Revenue for now.
Ireland HW&FSD Enhanced Compliance Engagement: ECE Pilot to End-2027
Revenue eBrief 111/26 creates the Enhanced Compliance Engagement (ECE) Tax and Duty Manual for High Wealth Individuals in HW&FSD — a voluntary pilot from Q2 2026 to 31 December 2027 covering tax-pack reviews and significant-transaction opinions.
Ireland PAYE Exclusion Orders: Revenue Clarifies Schedule E Scope (eBrief 114/26)
Revenue eBrief 114/26 (14 July 2026) updates Tax and Duty Manual Part 42-04-01 so a PAYE Exclusion Order issues only for Schedule E emoluments — what employers, directors, and payroll teams should check on ROS applications.
UK Corporation Tax Late Filing Penalties: HMRC Notice Pause Extended to End-July 2026
HMRC Agent Update 145 confirms the temporary pause on automatic Corporation Tax late-filing penalty notices — needed while systems reflect higher penalties from 1 April 2026 — now runs to the end of July 2026. Late returns still attract the increased penalties.
Ireland iXBRL: Revenue Accepts 2026 Irish Extension Taxonomies
Revenue eBrief 115/26 (21 July 2026) confirms ROS now accepts iXBRL financial statements tagged with the 2026 Irish Extension taxonomies for FRS 101, FRS 102, and EU IFRS — what Irish companies and agents should update before the next CT1 filing.
Ireland DWT Partnership Look-Through: Revenue eBrief 108/26 Explained
Revenue eBrief 108/26 updates Tax and Duty Manual Part 06-08A-01 so qualifying Irish and equivalent non-resident partnerships can receive dividends gross under an administrative look-through — conditions, declarations, and ILP carve-outs explained.
HMRC Free CT600 Filing Closed: What UK Companies Must Do After April 2026
HMRC and Companies House closed the joint free online accounts and Company Tax Return service on 31 March 2026. From 1 April 2026 UK companies must use commercial software for CT600 — deadlines, options, and a practical checklist.
VAT Calculator Ireland: How to Calculate Irish VAT Online (2026)
VAT calculator Ireland guide for 2026: use a free Ireland VAT calculator for 23% / 13.5% / 9% rates, convert net of VAT, and estimate bi-monthly Revenue set-aside — no software download.
HMRC Information Powers & Digital Records Reform: Comment by 7 September 2026
Finance Bill 2026–27 draft clauses modernise Schedule 36 information notices and s114 computer-records definitions — expanding Financial Institution Notices to crypto providers and clarifying access to cloud tax software data.
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