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Tax and business insights worth knowing.

Doctor moving abroad? The UK tax questions to consider before you go

Moving abroad for a medical job? UK tax guidance for doctors on residence, NHS income, rental property, pensions and limited company dividends.
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Moving Abroad? UK Tax on Property, Companies and Dividends

Moving abroad? Find out what happens to UK property, company dividends, capital gains and tax when you become non UK resident.
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VAT for Healthcare Recruitment Agencies: Why Doctors, Nurses and Care Staff Can Have Different VAT Treatment

Do healthcare recruitment agencies need to charge VAT on doctors, nurses and care staff? Recent VAT cases and HMRC's 2026 change in approach to locum doctors highlight important differences in the VAT treatment of healthcare staffing. We look at 1st Alternative Medical Staffing Ltd v HMRC, the Nursing Agencies Concession, and HMRC's new position on VAT-exempt locum doctors, including the potential for medical recruitment agencies to reclaim VAT overdeclared during the previous four years. If your recruitment agency supplies locum doctors, nurses, healthcare assistants or care workers, understanding the correct VAT treatment could reduce HMRC risk and potentially identify a historic VAT repayment opportunity.
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VAT Reclaims for Medical Recruitment Agency- VAT Changes 2026

HMRC has changed its VAT treatment of supplies of GMC-registered locum doctors. Find out what this means for medical recruitment agencies and potential four-year VAT refund claims.
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VAT for Care Recruitment Agencies: Can VAT Be Charged Only on the Agency Margin?

Should a care recruitment agency charge VAT on its whole invoice or only its margin? Guidance for agencies supplying nurses, carers and healthcare staff.
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Do Care Recruitment Agencies Charge VAT? Lessons from the Truth Recruitment Case

Does your care recruitment agency need to charge VAT on carers and healthcare assistants? We explain the rules, exemptions and Nursing Agencies’ Concession.
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Deliberate VAT Errors Can Be Investigated Going Back 20 Years, Tribunal Confirms

Getting VAT wrong on a construction project can be costly enough on its own — but if HMRC decides the error was deliberate, rather than a genuine mistake, the consequences go much further. This blog looks at a recent tribunal case where a construction company's zero rating of a hotel extension was found to be exactly that: deliberate. We cover what happened, why the tribunal sided with HMRC, and the crucial difference between a careless error and a deliberate one — including how it can mean the taxman looking back 20 years instead of just four.
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Making Tax Digital: What Sole Traders and Landlords Need to Know

Learn what Making Tax Digital means for sole traders and landlords, who is affected by the new HMRC requirements, and how to prepare for digital record-keeping and quarterly tax reporting.
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Dividends to Family Members: HMRC Spotlight 62 and Income Diversion Risks for Owner-Managed Businesses

This article explains the tax implications of transferring shares to children or family members in owner-managed businesses. It covers HMRC Spotlight 62, settlements legislation, dividend planning risks and how HMRC reviews income diversion arrangements within family companies and family investment structures.
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Uber, VAT and Staff Travel: What the New Rules Mean for Your Business

A practical VAT checklist for UK businesses reclaiming VAT on staff expenses, travel and Uber. Avoid common HMRC VAT errors and penalties.
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VAT Checklist for Staff Expenses | UK VAT Reclaim Guide

A practical VAT checklist for UK businesses reclaiming VAT on staff expenses. Learn when VAT can be reclaimed on travel, Uber, meals and more.
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Incorporation Relief Isn’t Dead — But HMRC Is Watching. (Autumn budget 2025)

Incorporating a buy-to-let portfolio is no longer routine tax planning. While tribunal case law confirms that incorporation relief can apply where a genuine property business exists, HMRC increasingly challenges arrangements that lack commercial substance—particularly those involving partial transfers, retained mortgages, or post-incorporation cash extraction. Following the Autumn Budget 2025, incorporation relief must be actively claimed from April 2026, bringing incorporations firmly onto HMRC’s compliance radar. The real risk is often not the relief itself, but what happens after incorporation. Landlords and advisers should proceed cautiously: incorporation must be evidence-led, commercially robust, and capable of standing up to HMRC scrutiny long after the transaction is complete.
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MTD for Landlords Starts April 2026 – Are You Ready?

From April 2026, landlords must use MTD software and submit quarterly digital tax updates. Learn who is affected, how MTD works, and how to prepare with Fairfax Tax & Accounts.
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Opening a Children’s Care Home? Here’s How We Help You Build a Strong Financial Foundation

Specialist accountants helping entrepreneurs open and manage Ofsted-registered children’s care homes. Expert tax, payroll, and compliance support.
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Companies House Verification - identity verification becomes a requirement from 18 November 2025

Your Identity needs verifying at Companies House by 18th November 2025.
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How to Reward Staff at Christmas Tax-Efficiently | Fairfax Tax & Accounts

Discover how to reward your staff (and yourself) this Christmas while staying tax-efficient. From staff parties to trivial gifts, Fairfax Tax & Accounts explains how to celebrate without unexpected tax bills.
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SPV and holding company

Record number of buy-to-let companies have been set up since the start of 2016, the point at which landlords who were higher-rate taxpayers stopped being able to fully offset their mortgage interest from their tax bill. Existing investors are also shifting their buy-to-lets into limited companies to reduce their tax burden when they sell properties. Given that properties sold by companies are not subject to capital gains tax, any increase will deepen this divide. There are rumours that capital gains tax could be increased in the upcoming Budget, which may have contributed to the increase in landlords incorporating.
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Claiming Tax Relief on Employment Expenses? Here’s What’s Changing 📝💼

Discover HMRC’s New Rules for Employment Expenses Claims! 🚀 Starting 14 October 2024, HMRC is rolling out new evidence requirements for claiming tax relief on employment expenses. Learn how these changes impact you, what evidence you’ll need, and how to navigate the updated claim process. Don’t miss out on your eligible tax refunds—get all the details here!
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Celebrate your team: The perks of trivial benefits

Life’s too short to be bogged down by complex tax rules—focus on what matters most: celebrating your team and running your business effectively.
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Personal tax account

HMRC’s Personal Tax Accounts (PTAs) serve as an online tool that allows taxpayers in the UK to view and update their information in real time. These accounts can be used for various routine requests and services, eliminating the need to call or write to HMRC.
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Undeclared Rental Income

The Let Property Campaign gives you an opportunity to bring your tax affairs up to date if you’re an individual landlord letting out residential property in the UK or abroad and to get the best possible terms to pay the tax you owe.
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Capital gains tax 60-day reporting

What is a capital gain?
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