Guides, Reports & Factsheets

Download our payroll health check guide to learn how reviewing your payroll processes can reduce risk and strengthen compliance.

Inheritance Tax (IHT) Business Reliefs can help reduce the value of qualifying business and agricultural assets for IHT purposes. Download this factsheet to learn how Agricultural Property Relief (APR) and Business Property Relief (BPR) work, who can qualify, and how these important reliefs can support effective estate planning.

The modern finance stack combines cloud accounting, automation and AI to give businesses real-time visibility over their finances. Download this factsheet to learn how connected finance systems can streamline processes, improve decision-making and provide up-to-date insights into business performance.

Payroll is about more than paying employees. Download our free guide to understand payroll responsibilities, avoid common pitfalls and stay compliant.

Doing Business in the UK is a practical guide for international businesses looking to establish, operate and grow in the UK. Discover key insights on company formation, tax, employment, compliance, funding and growth, with expert guidance from our ECOVIS team.

Hiring employees in the UK brings a range of legal and compliance responsibilities. Download this factsheet, a companion to our Doing Business in the UK guide, for an overview of employment contracts, payroll taxes, pensions, working time rules, family leave entitlements and key employer obligations.

VAT applies to most goods and services sold in the UK, with registration mandatory once taxable turnover exceeds £90,000 and no threshold at all for overseas businesses. Download this factsheet, a companion to our Doing Business in the UK guide, to learn about VAT rates, accounting schemes, and the customs procedures needed to import and export post-Brexit.

Staff costs are one of the biggest considerations when setting up in the UK, and the key statutory rates change every April. Download this factsheet, a companion to our Doing Business in the UK guide, for a quick employer reference to the 2026/27 minimum wage, National Insurance, pension, and statutory pay rates.

The UK’s creative industry tax reliefs were reformed in 2024, with new expenditure credits (AVEC and VGEC) replacing several older schemes. Download this factsheet – a companion to our ‘Doing Business in the UK’ guide – to learn how qualifying film, TV, animation, video games, theatre, orchestra, and museum productions can claim valuable Corporation Tax credits on UK expenditure.

The Enterprise Investment Scheme has been extended to April 2035, and from April 2026 its qualifying limits were significantly increased, so more companies can raise equity funding for longer. Download this factsheet, a companion to our Doing Business in the UK guide, to discover the five tax reliefs on offer to investors and the conditions your company must meet to qualify.

The UK’s capital allowances regime is one of the most generous in the developed world, with several routes to 100% upfront tax relief in the year of purchase. Download this factsheet, a companion to our Doing Business in the UK guide, to learn how full expensing, the Annual Investment Allowance, and the new 40% first-year allowance can maximise the relief on your capital investment.

Understanding how you, your directors, and your employees will be taxed is essential for budgeting, recruitment, and remuneration planning when setting up in the UK. Download this factsheet, a companion to our Doing Business in the UK guide, for the key Income Tax, National Insurance, dividend, and Capital Gains Tax rates and thresholds for the 2026/27 tax year.

From 1 April 2024, the UK’s separate SME and large company R&D schemes were merged into a single scheme, with enhanced support preserved for the most R&D-intensive, loss-making SMEs. Download this factsheet, a companion to our Doing Business in the UK guide, to learn how the merged RDEC and Enhanced R&D Intensive Support (ERIS) schemes can cut your Corporation Tax bill or deliver a cash payment from HMRC.

Your UK tax liability depends entirely on your residence status and from 6 April 2025 the new Foreign Income and Gains (FIG) regime replaced the remittance basis for non-doms. Download this factsheet, a companion to our Doing Business in the UK guide, to understand the Statutory Residence Test, the four-year FIG exemption for new arrivals, and related reliefs like Overseas Workday Relief.

UK companies pay Corporation Tax on their profits under a two-rate system, with rates ranging from 19% to 25% for 2026/27. Download this factsheet, a companion to our Doing Business in the UK guide, to understand how Corporation Tax works, including marginal relief, payment and filing deadlines, loss relief, and the reliefs that can reduce your bill.

The UK Patent Box lets qualifying companies pay an effective 10% Corporation Tax rate on profits from patented inventions, instead of the standard 25%, a saving of 15p for every £1 of qualifying patent profit. Download this factsheet, a companion to our Doing Business in the UK guide, to learn who can claim, what income qualifies, and how the regime rewards innovation in the UK.

Incorporating a limited company in the UK is straightforward, with most companies registered by Companies House within 24 hours, though new identity verification rules now apply to all directors. Download this factsheet, a companion to our Doing Business in the UK guide, for a step-by-step guide to the costs, documents, and requirements for setting up your UK business.

Choosing the right legal structure is one of the first decisions foreign investors make when entering the UK market. Download this factsheet, a companion to our Doing Business in the UK guide, to compare the benefits, tax implications and compliance requirements of UK limited companies, branches and LLPs.

Download your free, handy pocket guide for all the key UK Tax Rates and Allowances for the tax year 2026/2027

We have pleasure in sharing our summary of the Chancellor’s 2026 Spring Statement. In this report we have highlighted the main tax measures that were announced so you can discover what the Statement means for you

We have pleasure in sharing our summary of the Chancellor’s 2025 Autumn Budget. In this report we have highlighted the main tax measures that were announced so you can discover what the Budget means for you

A new UK Foreign Income and Gains (FIG) Regime is effective from 6 April 2025, replacing the remittance basis. Download this factsheet to learn how internationally mobile individuals can benefit from tax exemptions and transitional reliefs.

This factsheet is a clear and practical overview of Making Tax Digital (MTD) for Income Tax – including who’s affected, the process, key deadlines, software options, and what steps to take now to ensure compliance by April 2026.

Download your free, handy pocket guide for all the key UK Tax Rates and Allowances for the tax year 2025/2026

From April 2027, unused pension funds will be subject to UK Inheritance Tax. Download this factsheet to learn how this major change affects estate planning and pension death benefits.

Download this factsheet to learn more about the upcoming 2026 changes to UK Inheritance Tax Business Relief and how new thresholds and reduced relief rates could impact estate planning for business owners.

This factsheet covers what is GDPR, why you should take it seriously, new obligations, lawfulness and consent and where to start.

This factsheet covers the types of income that is taxable, Income Tax bands across all four nations, Income Tax allowances, reducing your Income Tax liabilities, dividend income, married couples allowance, High Income Child Benefit Charge, the marginal rate of Income Tax, self-assessment and Making Tax Digital.

This factsheet covers IHT reliefs, Main Residence Nil-rate band, giving assets away, wills, trusts, living abroad and double taxation treaties.

This factsheet covers responsibility for sending information to HMRC, how is information to be sent, benefits and disadvantages and compatible software.

This factsheet covers the tightened restrictions on salary sacrifice schemes, which features continue to offer tax and NIC savings, what effect is there on benefits and future strategies.

This factsheet covers who qualifies for NMW or NLW, who is not entitled to the NMW or NLW, rates of NMW and NLW, company directors and the minimum wage and penalties for breaching the regulations.

This factsheet covers what a Personal Service Company is, what happens if you are caught by the rules, can you challenge HMRC, how do the rules operate, partnerships and Managed Service and Umbrella Companies.

This factsheet covers who pays Corporation Tax, Non-resident companies and permanent establishments, Does a company need to file a tax return, What to file with the authorities, How is your CT bill calculated, What rates of CT are payable, What accounting records do companies need to keep, How long are you required to keep your records, What reliefs can you claim to reduce CT payable, What happens if tax returns or payments are not on time, CT payable on unpaid loans to director/shareholders of smaller companies 

This factsheet covers rates for SDLT in England and Northern Ireland, Scottish LBTT and Welsh LTT, the types of properties that incur and do not incur these taxes and planning opportunities if you live or work in border areas.

This factsheet covers the best way to extract funds from a company, taking a salary, tax-free benefits, dividends, interest on monies loaned, receiving rents for personal assets, the best overall extraction strategy, employer pension contributions and compliance considerations.

This factsheet covers what AIA is, claiming AIA and selling the underlying asset, reducing your AIA claim, when is AIA not available, investment decisions and other issues to consider.

This factsheet covers the loss of higher rate tax relief, wear and tear allowance exits, Making Tax Digital, changes to CGT from April 2025 and ideas to counter the changes.

We have pleasure in sharing our summary of the Chancellor’s 2025 Spring Budget. In this report we have highlighted the main tax measures that were announced.

We have pleasure in sharing our summary of the Chancellor’s 2024 Autumn Budget. In this report we have highlighted the main tax measures that were announced.

This factsheet explains how building a pension pot is a tax-efficient way to save for your retirement.

Download your free, handy pocket guide for all the key UK Tax Rates and Allowances for the tax year 2024/2025

We have pleasure in sharing our summary of the Chancellor’s 2024 Spring Budget. In this report we have highlighted the main tax measures that were announced.

On October 26, 2023, a new law called the Economic Crime and Corporate Transparency Act was approved. This guide summarises the key measures which will be introduced over the next few years.

We have pleasure in sharing our summary of the Chancellor’s 2023 Autumn Statement. In this report we have highlighted the key measures that were announced.

Download your free, handy pocket guide for all the key UK Tax Rates and Allowances for the tax year 2023/2024

Funding is often an essential part of the journey to success for every business and our guide explains some of the options available to you.

We have pleasure in sharing our summary of the Chancellor’s 2023 Spring Budget. In this report we have highlighted the main tax measures that were announced.

We have pleasure in sharing our summary of the Chancellor’s 2022 Autumn Statement. In this report we have highlighted the key measures that were announced.

Download our guide to The Growth Plan 2022 for a summary of the key mini- budget announcements made by Chancellor Kwasi Kwateng on 23 September 2022.

Download your free, handy pocket guide for all the key UK Tax Rates and Allowances for the tax year 2022/23

We have pleasure in sharing our summary of the Chancellor’s 2022 Spring Statement. In this report we have highlighted the main tax measures that were announced.

This factsheet covers why tax planning is advisable, what does it involve and who will benefit, why one size to fit all does not work and planning to save tax.

However you look at it, your global audit is a significant investment of your time and source of stress. For many CFOs of international mid-market companies, it’s not just the impact on your work life which frustrates, many a holiday, family event, social commitment, or hobby has been ruined because of ‘problems with the audit’. This report has been written for CFOs of international mid-market companies so you can have painless global audits.

The Chancellor Rishi Sunak presented his third Budget on 27 October 2021. In his speech he set out the plans to “build back better” with ambitions to level up and reduce regional inequality.

The Chancellor Rishi Sunak presented his second Budget on Wednesday 3 March 2021. In his speech he stated his Budget ‘meets the moment with a three-part plan to protect the jobs and livelihoods of the British people’. We have the pleasure in sharing our overview report of the key measures in the Budget 2021.

To help you understand how the UK’s VAT rules have changed since 1st January 2021, in the second guide of our Beyond Brexit series, we’re specifically tackling VAT Changes.

To help you navigate the new trading landscape we will be putting together a series of updates tackling the key changes, the first of which focuses on VAT & Customs.

This factsheet covers when Capital Gains Tax is payable, how much is payable on chargeable gains, making a capital gain, owning assets in a company and other reliefs and factors to consider.