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23/10/2026

Plastic Packaging Tax Changes – April 2027

New Plastic Packaging Tax (PPT) rules will come into effect on 1st April 2027, changing how chemically recycled plastic is treated and removing pre-consumer plastic waste from eligible recycled content.

Businesses will be able to use an optional mass balance approach, provided their supply chain meets approved third-party certification requirements. Those using this method must retain relevant certificates, declarations and supporting records for six years.

Packaging containing at least 30% qualifying recycled plastic will remain exempt from PPT, but will still count towards the 10-tonne registration threshold.

Businesses should review their suppliers, packaging materials and record-keeping procedures now to prepare for the changes.

16/10/2026

Cryptoassets & Tax: Are You Getting It Right?

Crypto transactions can come with unexpected tax bills. ⚠️

Common mistakes include assuming crypto-to-crypto exchanges and gifts are tax-free, overlooking income from mining or staking, and failing to keep accurate transaction records.

Remember, selling, spending or gifting crypto may trigger Capital Gains Tax, while some crypto income may be subject to Income Tax and National Insurance.

Keep accurate records and check whether you need to report your crypto activity on a Self Assessment tax return.

Need help understanding your tax obligations? Get in touch with our team.

09/10/2026

New Va**ng Products Duty Introduced!

From 1st October 2026, a new Va**ng Products Duty applies to va**ng liquids manufactured in or imported into the UK, at £2.20 per 10ml.

Key changes for businesses include:

-New duty stamps required on va**ng products, with digital stamps mandatory for new products from 1st January 2027.

-Existing eligible stock can be sold without stamps until 31st March 2027.

-From 1st April 2027, all va**ng products sold in the UK must carry a valid duty stamp.

-Travellers arriving in Great Britain can bring up to 50ml of va**ng liquid for personal use without paying duty or tax.

-Manufacturers, importers, wholesalers and retailers should review the new requirements to ensure they remain compliant.

Contact us if you need support understanding how changes in tax legislation could affect your business.

**ngDuty

02/10/2026

October Tax Diary...

1st October 2026 – Corporation Tax payment is due for companies with an accounting period ending 31st December 2025, unless the company is required to make quarterly instalment payments.

5th October 2026 – Deadline for notifying HMRC of a new liability to Income Tax or Capital Gains Tax for the 2025–26 tax year. This may include registering for Self Assessment if you became self-employed, started receiving taxable rental income or received other income or gains that have not already been taxed.

7th October 2026 – VAT returns and payments are normally due for accounting periods ending 31st August 2026, unless a different deadline applies. Businesses paying by Direct Debit should allow sufficient time for HMRC to collect the payment.

19th October 2026 – PAYE, employee and employer National Insurance contributions, student loan deductions and Construction Industry Scheme deductions are due for the month ended 5th October 2026 if payment is made by post.

19th October 2026 – Deadline for submitting the CIS300 monthly return for the month ended 5th October 2026.

22nd October 2026 – Electronic payments of PAYE, National Insurance contributions, student loan deductions and CIS deductions are due for the month ended 5th October 2026.

22nd October 2026 – Electronic payment deadline for tax and Class 1B National Insurance contributions due under a PAYE Settlement Agreement for the 2025–26 tax year. The deadline is 19th October 2026 if payment is not made electronically.

31st October 2026 – Deadline for submitting a paper Self Assessment tax return for the year ended 5th April 2026. Taxpayers who miss the paper filing deadline can normally file online by 31 January 2027 instead.

31st October 2026 – Corporation Tax returns are due for companies with an accounting period ending 31st October 2025.

31st October 2026 – Companies House accounts are due for private companies with an accounting period ending 31st January 2026. Different deadlines apply to a company’s first accounts.

25/09/2026

Benefits in Kind: New Payrolling Rules 🚨

From April 2027, most benefits in kind will need to be reported through payroll instead of P11D forms.

HMRC has confirmed that employers can choose to exclude globally mobile employees from mandatory payrolling, allowing existing P11D reporting arrangements to continue.

With changes approaching, now is a good time to review your payroll processes and make sure you’re prepared.

Need help understanding the new rules? Get in touch with us.

18/09/2026

💼 Divorce, Separation & Tax: What You Need to Know

Dividing assets during a divorce or separation can have important tax implications.

🏠 Property, pensions, savings and investments may all be affected, while Capital Gains Tax (CGT) rules can influence how and when assets are transferred.

Transfers between separating spouses may qualify for ‘no gain, no loss’ treatment, potentially reducing immediate CGT liabilities. However, the timing and terms of the agreement matter.

📌 Seeking professional legal and tax advice early can help you avoid unexpected tax bills and make informed financial decisions.

11/09/2026

National Minimum Wage & Living Wage: Are you paying the correct rate?

From 1st April 2026, the minimum hourly rates are:

• 21+ – £12.71
• 18–20 – £10.85
• Under 18 – £8.00
• Apprentices – £8.00 (where eligible)

Apprentices aged 19+ move onto the relevant age-based rate once they complete their first year.

💷 Failing to pay the correct rate can result in HMRC requiring arrears to be repaid, alongside significant penalties.

Employers should review pay rates regularly, particularly when employees have birthdays or apprentices complete their first year.

06/09/2026

September Tax Diary...

1st September 2026 – Due date for corporation tax due for the year ended 30th November 2025.

19th September 2026 – PAYE and NIC deductions due for month ended 5th September 2026. (If you pay your tax electronically the due date is 22nd September 2026).

19th September 2026 – Filing deadline for the CIS300 monthly return for the month ended 5th September 2026.

19th September 2026 – CIS tax deducted for the month ended 5th September 2026 is payable by today.

30/08/2026

Bank Holiday weekend is here 🙌

The final one before Christmas, so make it count & enjoy the last piece of summer! ☀️

21/08/2026

📈 Turning Uncertainty Into Opportunity

Economic uncertainty can make businesses hesitant to invest, but standing still could mean missing valuable opportunities.

Now is a good time to:

💷 Review pricing and profitability
💰 Strengthen cash flow
⚙️ Improve or automate processes
🤝 Focus on existing customer relationships
📚 Invest in staff training
📊 Review budgets and cash flow forecasts

The businesses that thrive in challenging times are often those that adapt, prepare and plan ahead. 🚀

Address

47 Manvers Road
Liverpool
L163NP

Telephone

+441517228905

Website

http://www.plmandco.co.uk/

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