that were accepted by the BMA include an overall funding uplift of £889 million for the 2025/26 GMS contract This represents a 7.2% boost to the contract, which is higher than the increase to the NHS budget as uplift was given on the proviso that the government commits to renegotiating a completely new national contract increase includes: -Almost £800 million national funding into the ‘Global Sum’ to help cover the rising costs The BMA sees the new contract as an important first step for GPs as they aim to address underfunding

The Renters’ Rights Bill returned to Parliament for debate last week and included some new changes. Cap on advance rent payments A new rule is proposed that will cap advance rent payments at one month’s rent. Currently, there is no limit on the upfront rent a landlord can ask for. This is being used to exploit potential tenants in some places and particularly disadvantages renters on lower incomes. Landlords will still be able to take a security deposit of up to 5 or 6 weeks rent alongside a one month’s rent in advance. Safeguards for bereavement Another proposed change will mean that bereaved guarantors will no longer be forced to pay rent for the rest of the tenancy where a loved one has died. This will make it easier to end a tenancy agreement in unforeseen and tragic circumstances. Reducing early commitments Currently students can feel pressured to sign a lease many months in advance. Therefore, it is being proposed that students cannot be locked into an agreement more than six months in advance of moving in. Further changes proposed include closing potential loopholes in rent repayment order and using fees paid by landlords to directly fund the creation and work of a private rented sector Ombudsman. See: https://www.gov.uk/government/news/new-law-to-protect-renters-one-step-closer-to-becoming-a-reality

Recent immigration enforcement activity has highlighted the need for employers to ensure their workers have the right to work in the UK. With thousands of enforcement visits, arrests, and hefty fines being issued, businesses that neglect their responsibilities risk serious consequences. Crackdown on illegal working Immigration Enforcement teams have been targeting sectors prone to illegal employments, such as car washes, nail bars, supermarkets, and constructions sites. Between July and November last year, enforcement teams conducted thousands of visits across the UK. These led to 770 arrests in London alone, with nearly 1,000 premises inspected. Employers found guilty of hiring workers without the right to work face fines of up to £60,000 per worker, along with reputational damage and potential criminal charges. How to stay compliant Employers are required to carry out right to work checks before employing someone. You need to: -Request sight of original documents: Review the worker’s passport, visa, or other approved documents that prove their right to work in the UK. -Verify authenticity: Confirm that the documents are genuine, belong to the individual, and haven’t expired. -Keep records: Retain copies of the documents, including the date you verified them, for at least two years after employment ends. -Use the Home Office’s online service: The Home Office offers an online right to work checking service for non-UK nationals. This can provide you with confirmation of a worker’s status. For further guidance on conducting right to work checks, see: https://www.gov.uk/government/publications/right-to-work-checks-employers-guide/employers-guide-to-right-to-work-checks-23-september-2024-accessible-version

eligible child needs their own account, and parents must reconfirm their details every three months to continue receiving the top-up.

to 25 per cent, depending on how much profit a firm was making. The figure of 19 per cent was set to remain for 70 per cent of businesses that make profits of £50,000 in 2010 to 19 per cent in April 2017. Those figures are in the mid to late 20s per cent, with only Russia and Saudi Arabia on 20 per cent. For help and advice on related tax matters, please contact us today.

-earned below £1,000 but want to pay voluntary Class 2 National Insurance contributions to protect your to claim tax refunds and to claim tax relief on business expenses, charitable donations, and pension contributions A return also needs to be completed to be able to pay voluntary Class 2 National Insurance Contributions We’ll be happy to let you know what you need to do and to contact HMRC on your behalf. See: https://www.gov.uk/government/news/need-to-register-for-self-assessment-top-5-myths-debunked

It is subject to Income Tax and National Insurance Contributions (NICs), and it counts as an allowable Dividends are then taken on top of the salary. dividends may impact access to certain benefits, including statutory maternity pay or higher pension contributions personal allowance (currently £12,570) • Dividend payments from post-tax profits • Possible pension contributions

Income Tax National Insurance Contributions/ Health and Social Care Levy IR35 off-payroll working rules National Insurance Contributions/ Health and Social Care Levy Another landmark policy of the Johnson The change means that it will no longer be the responsibility of the organisation engaging contractors ’ services to determine whether a contractor should pay tax on the same basis as an employee. Instead, that responsibility will revert to the contractor, as was the case previously.

carbon impact than the glass or plastic packaging that is currently used, this represents a positive contribution Cost savings and efficiency:  Energy-efficient lighting, water conservation measures, and waste reduction initiatives can reduce your utility bills and potentially the cost of operating your business. Committing to environmental responsibility can work in your favour in attracting top talent, improving This means that businesses with strong sustainability credentials may gain access to new contracts, partnerships

On top of that, the unemployment rate has gone up to 4.4%, which is higher than it was last year.

business is in a science, tech, or design-related field, you may benefit from plans to make it easier for top

the last few months, including trade tariffs, the war in Ukraine and higher inflation and borrowing costs Workforce challenges: Employees who may also rely on welfare support, such as Universal Credit top-ups difficulties in retaining staff if they seek higher wages elsewhere or struggle to afford travel and childcare costs