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Home> Our Work> Finance

Finance

In the fast-moving political climate, we know it’s crucial for housing associations to get the latest financial updates. We’re working with the government and our financial advisers across a range of policy issues to make sure our members are up to date with the latest developments.

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To sign up to receive our finance newsletter, check the box in your communications preferences.

Find out more

Housing Association Finance guide

The NHF and CIPFA (Chartered Institute of Public Finance and Accountancy) have co-produced a guide covering key finance issues within the housing association sector with regular updates from key experts.

The guide is written, peer-reviewed and regularly updated by an editorial board of expert volunteer authors from within the housing and finance sectors.

Find out more

Finance Policy Advisory Group

Our Finance Policy Advisory Group holds quarterly meetings to discuss emerging issues that have an impact on the sector.

Find out more

12-13 Nov 2025

Tbc

Audit and Risk Conference 2025

09 Oct 2025

London

Treasury in Housing 2025

19-20 Mar 2025

Liverpool

Housing Finance Conference and Exhibition 2025

28 Nov 2024

Online

Consultation on future social housing rents policy: insights and analysis

26 Nov 2024

London

Leaseholder and Tenant Service Charges Conference 2024
Breakfast with family Breakfast with family

Housing association rents

07 November 2024

How the NHF is developing its business strategy

Irfan Umarji

03 October 2024

IRFAN UMARJI , Executive Director of Finance and Business Services at the National Housing Federation IRFAN UMARJI , Executive Director of Finance and Business Services at the National Housing Federation
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National Finance Network

13 August 2024

Net zero: what are the opportunities for social housing?

Tessa Clark

11 June 2024

Tessa Clark LCP Tessa Clark LCP
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HMRC Compliance Activity

11 June 2024
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An update from LCP on Defined Contribution (DC) pensions

06 June 2024
Downing street sign Downing street sign

NHF response to the The Finances and Sustainability of the Social Housing Sector report

08 May 2024
Department for Business, Energy and Industrial Strategy Department for Business, Energy and Industrial Strategy

What the Energy Bill Discount Scheme means for housing associations and heat network customers

14 March 2024
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Temporary workers and non-compliant umbrella companies

12 March 2024
Person typing on computer keyboard Person typing on computer keyboard

`Tendering for a new external auditor

12 March 2024

Social Housing Pension Scheme valuation 2023 – what might the changes be to future service contributions

Martin Robinson

07 March 2024

Martin-Robinson Martin-Robinson
Houses of Parliament Houses of Parliament

NHF response to the Chancellor's Spring Budget 2024

06 March 2024
new_built_street_homes new_built_street_homes

Affordable Homes Guarantee Scheme expansion

06 March 2024
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National Minimum Wage and the social housing sector

06 March 2024
H.M. Treasury H.M. Treasury

Spring Budget 2024

06 March 2024
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Tax and Feed-in-Tariffs

29 February 2024

Could pensions legislation have a big impact on activity in the social housing sector?

Helen Abbott

29 February 2024

Helen Abbott Helen Abbott
Construction site where new houses are being built Construction site where new houses are being built

Investing in social housing could add over £50bn to the economy

27 February 2024
Construction site where new houses are being built Construction site where new houses are being built

The economic impact of building social housing

27 February 2024

Housing associations should engage with LGPS funds in surplus

Tim GIlbert

22 February 2024

Tim Gilbert Tim Gilbert
CIPFA strapline CIPFA strapline

Housing Association Finance guide

31 January 2024
Woman with dog sat on her lap Woman with dog sat on her lap

Heat Network Transformation Programme provides funding to help improve district and communal heating systems

09 January 2024
RSM logo RSM logo

Update on cost sharing groups

13 December 2023
RSM logo RSM logo

Design and build arrangements for VAT - maintaining integrity

13 December 2023
RSM logo RSM logo

VAT update on energy saving materials and fire remediation works

13 December 2023
Damian Bailey Damian Bailey

What can we expect from the SHPS valuation 2023 and what do we need to do?

13 December 2023
Luke Hothersall Luke Hothersall

Housing associations are at a pensions crossroads

13 December 2023
LCP logo LCP logo

Our new pensions advisers and Preferred Supplier - LCP

13 December 2023

How can housing associations avoid large increases to insurance premiums?

Howard Collins

13 December 2023

Howard Collins Howard Collins
Buzzacott logo Buzzacott logo

Buzzacott

11 December 2023
Person typing on computer keyboard Person typing on computer keyboard

Update on the Economic Crime Levy and how it applies to housing associations

11 December 2023

How the government could use the Autumn Statement to help the UK reach net zero by 2050

Kate Henderson

16 November 2023

Kate Henderson Kate Henderson
Xledger: empowering ambition Xledger: empowering ambition

Xledger

14 September 2023

Supporting sustainable tenancies and improving financial resilience for tenants

Temi Odesanya

05 September 2023

Temi Odesanya, Community Engagement Manager, Fair4All Finance Temi Odesanya, Community Engagement Manager, Fair4All Finance

What does the Economic Crime Levy mean for housing associations?

Rachel Orgill-Harris

11 July 2023

Rachel Orgill-Harris, Partner at Devonshires Rachel Orgill-Harris, Partner at Devonshires
An older man sat at home on the phone - he is smiling An older man sat at home on the phone - he is smiling

The future of pensions – Defined Benefit, Defined Contribution (or Collective Defined Contribution) model

10 July 2023
Couple sorting paperwork at table Couple sorting paperwork at table

Spotlight on continued improvement in market conditions

10 July 2023

Choosing the right auditor – be bold and brave when going out for tender

David Armstrong

07 July 2023

David Armstrong – Chief Operating Officer, Flagship Group David Armstrong – Chief Operating Officer, Flagship Group
Person typing on computer keyboard Person typing on computer keyboard

Corporation tax changes impacting housing associations and their subsidiaries

05 July 2023
Solar panels Solar panels

Update on VAT reliefs for decarbonisation and energy saving materials

04 July 2023
Colleagues talking near a window Colleagues talking near a window

Holiday pay – what does the future hold?

04 July 2023
Solar panels Solar panels

Our response to the call for evidence on VAT energy saving materials relief

31 May 2023
Older person close to a radiator looking at an energy bill Older person close to a radiator looking at an energy bill

Letter to the Secretary of State urging an extension to the deadline to apply for the Energy Bill Support Scheme Alternative Fund

30 May 2023
Person typing on computer keyboard Person typing on computer keyboard

FRS102 consultation accounting webinar

29 March 2023

Mortgagee exclusion clauses – why are they important and what do you need to know?

Helga Chau

13 March 2023

Helga Chau, Corporate Counsel at A2Dominion Housing Group and Chair of the Property Finance Working Group Helga Chau, Corporate Counsel at A2Dominion Housing Group and Chair of the Property Finance Working Group
A view of high rise blocks of flats A view of high rise blocks of flats

VAT: replacement cladding and fire remediation works

13 March 2023
A line of red-bricked terraced houses A line of red-bricked terraced houses

Update on option to tax

13 March 2023
Solar panels Solar panels

VAT and the installation of energy savings materials

13 March 2023
Rural view Rural view

Further updates on the pension benefit review, and new Funding and Investment Regulations

08 March 2023
Person typing on computer keyboard Person typing on computer keyboard

Accounting for pensions at 31 March 2023

08 March 2023
View of new build homes with a pathway in front of them and a blue sky behind View of new build homes with a pathway in front of them and a blue sky behind

Changes to the scope of Annual Tax on Enveloped Dwellings

08 March 2023
Looking up at two blocks of flats Looking up at two blocks of flats

Update on the latest government consultation on the Building Safety Levy

08 March 2023
Person typing on computer keyboard Person typing on computer keyboard

Financial Reporting Exposure Draft 82 amendments to FRS 102 published for consultation

08 March 2023
signing paperwork signing paperwork

Share your views on proposed guidance for the new shared ownership model and Right to Shared Ownership

19 January 2023
PIB Insurance Brokers PIB Insurance Brokers

PIB Insurance Brokers

16 January 2023
Children play with an adult on a sofa Children play with an adult on a sofa

Affordability checks when allocating social rented housing

20 December 2022
Round blue sign on a white door reads fire door keep shut Round blue sign on a white door reads fire door keep shut

Further considerations for housing associations on the Building Safety Levy

13 December 2022
Woman in a kitchen with a utility bill, calculator and laptop Woman in a kitchen with a utility bill, calculator and laptop

Regulatory expectation in relation to returns

06 December 2022
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What does Rent to Buy mean from a VAT perspective?

06 December 2022
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Update on the pension benefit review, Social Housing Pension Scheme, and new regulations

30 November 2022
Person typing on computer keyboard Person typing on computer keyboard

Addressing the sector's auditor shortage – guidance for housing associations

28 November 2022
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The new Chancellor, Jeremy Hunt, announced that the off payroll working (IR35) rules introduced from April 2021 (6 April 2017 for the public sector) are to continue unchanged in a reversal of the proposed repeal announced by the previous Chancellor, Kwasi Kwarteng. On the basis that the rules won’t change, now is a good time to check the level of your compliance with IR35 obligations. Particularly as the HMRC ‘light touch’ approach to penalties for inaccuracies that were not deliberate ended on 5 April 2022, and HMRC is stepping up its compliance activity. Recap on IR35 obligations Under the rules introduced from 6 April 2021, medium or large-sized organisations in the private and third sectors (excluding those that are “wholly overseas”) have the responsibility for deciding whether arrangements with third party intermediaries such as Personal Service Companies (PSC) do in fact represent a disguised employment. Where an arrangement is deemed to be ‘inside IR35’ on the basis that it is a disguised employment, then the fee payer is responsible for operating PAYE/NIC on payments, including employer NIC, and where applicable the apprenticeship levy. The client using the services of the worker operating via an intermediary such as a PSC is also required to meet other obligations. For example, once the client has applied reasonable care and has determined whether the off payroll working rules apply to an engagement, it is required to communicate that decision in the form of a Status Determination Statement (SDS). It is also necessary for the client using the services to offer a status disagreement process to deal with any disputes regarding the SDS and respond within 45 days. Where the client is defined as a small business by the Companies Act 2006, responsibility for assessing the arrangements, and applying IR35 where necessary, will remain with the workers intermediary such as the PSC. Common issues and misunderstandings on off payroll working within the social housing sector Now that the IR35 intermediaries rules have been in place for over 18 months, our tax advisers, RSM, are seeing some recurring issues and misunderstandings within the sector around the rules, including: Obligations with regard to PSC versus obligations with regard to self-employed individuals Whilst employment status tests for workers providing services to a client via their own intermediary such as a PSC are the same as status tests for self-employed workers who are not operating via a PSC, the obligations that you have in relation to each differ and we often see confusion around this. As above, obligations, and risk, in relation to the use of PSCs by a medium or large client apply from 6 April 2021 only, whereas your obligation to determine whether a self-employed worker is genuinely self-employed for tax purposes have been in place for many years under separate rules. Where you are using the services of a PSC, then you are required to confirm your status assessment in a formal SDS and offer a status disagreement process. A formal SDS does not need to be issued when a self-employed individual is working for you, although ou must still assess whether or not they are genuinely self-employed, and you should keep a record of this. If the status of a self-employed worker who is not operating via a PSC is assessed and it is determined that they have the features of employment, then they must be treated as an actual employee for both PAYE/NIC and employment rights purposes. Where a PSC worker is determined as ‘inside IR35’ then they are treated as a ‘deemed employee’ for PAYE/NIC purposes only and do not automatically have employee status for rights such as pension auto-enrolment. Employment status and the Construction Industry Scheme (CIS) Many housing associations engage with off payroll sub-contractors who are paid via the CIS. It is important to emphasise that obligations in relation to assessing employment status and IR35 must be undertaken for sub-contractors as they are for any off-payroll worker. It is only once you have determined that the off-payroll worker is outside IR35/genuinely self employed that you can make payments to them under the CIS. In this respect it is often overlooked that each monthly CIS contractor return requires a declaration to be completed confirming that the employment status of each individual included on the CIS return has been considered and it has been confirmed that they are not in fact an employee or deemed employee. Obligations where workers are sourced via a recruitment agency Much like many other organisations, housing associations often source temporary workers via third parties such as recruitment agencies. In this situation payments are made to the recruitment agency, but it is important to obtain confirmation from the agency on a worker-by-worker basis as to whether or not the worker is subject to PAYE/NIC by the agency. If the recruitment agency is contracting with a worker operating via an intermediary such as a PSC and onwardly providing them, then the housing association as the client (i.e the end user of the worker’s services) has IR35 obligations, unless it is a small business as defined by the Companies Act 2006. Importantly, the housing association must consider the status of the worker and issue a SDS to both the agency that it contracted with and the worker. Failure to meet this obligation can result in the housing association becoming liable for any PAYE/NIC due. Due diligence on the labour supply chain is also important because, outside of IR35, there can be other tax and/or reputational risks if the worker is engaged by a party in the labour supply chain who is not correctly operating PAYE. For example, where the worker is working for a client in the UK, but is engaged by a party in the labour supply chain based outside of the UK who is not operating In summary, for now at least, the off payroll working rules are here to stay and HMRC are stepping up their compliance activity following the end of the ‘light touch’ year for penalties. All housing associations should periodically review their compliance in the high-profile area of employment status. Our tax advisors RSM work with many housing associations and other organisations with regard to their obligations under the off payroll working rules and would be pleased to help with any queries. For an initial discussion please get in touch with David Williams-Richardson.

23 November 2022
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How to support a Partial Exemption Special Method application to HMRC

23 November 2022
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Widening the availability of section 71 registered social landlord relief

23 November 2022
Houses of Parliament Houses of Parliament

What does the Autumn Statement mean for housing associations?

22 November 2022
View of new build homes with a pathway in front of them and a blue sky behind View of new build homes with a pathway in front of them and a blue sky behind

NHF response to rent caps and 2022 Autumn Statement

17 November 2022
A view of high rise blocks of flats A view of high rise blocks of flats

Recycled Capital Grant Fund can now be used for fire safety works

09 November 2022
Man sat at desk at home with a laptop and a piece of paper while two children play on the rug behind him Man sat at desk at home with a laptop and a piece of paper while two children play on the rug behind him

Energy Prices Bill to help households and businesses with energy costs this winter

13 October 2022
New build homes New build homes

VAT reliefs for decarbonisation works

04 July 2022
Woman in a kitchen with a utility bill, calculator and laptop Woman in a kitchen with a utility bill, calculator and laptop

Changes and challenges to partial exemption special methods

04 July 2022
Staff talking to trainer Staff talking to trainer

Understanding your defined benefit pension obligations as an employer

01 July 2022
Man on phone look at bills with toddler sat beside him Man on phone look at bills with toddler sat beside him

How housing associations can support their employees with the cost of living crisis

01 July 2022
Electric car charging at charging point (Photo by Ernest Ojeh on Unsplash) Electric car charging at charging point (Photo by Ernest Ojeh on Unsplash)

Government grants available for electric vehicle chargepoints

27 April 2022
Couple sorting bills Couple sorting bills

Update on Gazprom and contracts with Russian-owned suppliers

07 April 2022
Nottingham City Homes Energiesprong Retrofit Nottingham City Homes Energiesprong Retrofit

Latest regarding decarbonisation and the ongoing energy crisis

07 April 2022
Couple sorting paperwork at table Couple sorting paperwork at table

The energy crisis: how it’s affecting residents and housing associations

25 March 2022
Two people facing each other holding hot drinks Two people facing each other holding hot drinks

Learning and improvement from resident complaints – annual reporting requirements clarification

14 March 2022
Calculator Calculator

2022 FRS102 reporting

14 March 2022
Woman in a kitchen with a utility bill, calculator and laptop Woman in a kitchen with a utility bill, calculator and laptop

Upcoming Local Government Pension Scheme valuation – 31 March

14 March 2022
Solar panels Solar panels

Tax Incentives for decarbonisation

14 March 2022
A couple at home sit at the kitche table looking at a laptop and various paper bills A couple at home sit at the kitche table looking at a laptop and various paper bills

Employment tax checklist for hybrid working

14 March 2022
Calculator Calculator

Common mistakes in Stamp Duty Land Tax returns

14 March 2022
New build homes New build homes

Decarbonisation and lending – housing roundtable

14 March 2022
Housing Bonds Alliance logo Housing Bonds Alliance logo

The Housing Bond Company (HBC)

09 December 2021
Person typing on computer keyboard Person typing on computer keyboard

Considerations on rent

07 December 2021
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Social Housing Pension Scheme valuation results – next steps for housing associations

07 December 2021
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Local Government Pension Scheme – what to consider when managing risk

07 December 2021
Cat's at home Cat's at home

How can housing associations improve health and financial wellbeing through the winter and beyond?

16 November 2021
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Exemptions under the Residential Property Developer Tax

16 November 2021
Fire door sign on white door Fire door sign on white door

Update on the Building Safety Levy call for exemption

16 November 2021
H.M. Treasury H.M. Treasury

Housing associations to be made exempt from Residential Property Developer Tax

15 October 2021
stack of money with wooden house stack of money with wooden house

Potential challenges to cost sharing exemption arrangements

05 October 2021
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Social Housing Pension Scheme 2020 valuation results – what they might mean for housing associations

26 August 2021

Is your organisation meeting the required financial services regulations?

Phil Elvy

20 July 2021

Phil Elvy (Great Places) Phil Elvy (Great Places)
stack of money with wooden house stack of money with wooden house

The NHF responded to a consultation on changes to audit and corporate governance which will see all housing associations with an income over £100m being classed as Public Interest Entities

19 July 2021
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Engaging with your Local Government Pension Scheme Fund - actions for housing associations

16 July 2021
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What the upcoming Social Housing Pension Scheme valuations results could mean for housing associations

16 July 2021
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Financial Reporting Council’s Periodic Review of FRS102 and potential change to lease accounting

16 July 2021
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Tax update: Residential Property Developer Tax

15 July 2021
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VAT grouping consultation – no changes expected following sector response

15 July 2021
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Changes to dissolution clause under Model Rules

15 July 2021
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Design and build companies for VAT purposes: the importance of getting it right

15 July 2021

Environmental, Social and Governance reporting – our experiences of early adoption

Sarah Smith

14 July 2021

Sarah Smith (Optivo) Sarah Smith (Optivo)
A couple at home sit at the kitche table looking at a laptop and various paper bills A couple at home sit at the kitche table looking at a laptop and various paper bills

New statutory ‘Breathing Space’ scheme to help people in problem debt

06 May 2021
Aerial view of village surrounded by fields Aerial view of village surrounded by fields

Tax update: the importance of the Capital Goods Scheme for your housing association

11 March 2021
Woman with dog sat on her lap Woman with dog sat on her lap

Tax update: homeworking and employment tax considerations

10 March 2021
Houses of Parliament Houses of Parliament

Spring Budget 2021 – update for housing finance professionals

10 March 2021
Aerial view of village surrounded by fields Aerial view of village surrounded by fields

The LIBOR benchmark interest rate is ending – what does this mean for housing associations?

09 March 2021
A couple at home sit at the kitche table looking at a laptop and various paper bills A couple at home sit at the kitche table looking at a laptop and various paper bills

FPAG’s regional forums – get involved today

09 March 2021
Roof of the houses of parliament and Big Ben clock tower Roof of the houses of parliament and Big Ben clock tower

NHF response to the Chancellor's Budget 2021

03 March 2021
Person typing on computer keyboard Person typing on computer keyboard

Tax update: changes to off-payroll working (IR35) from April 2021

11 December 2020
Person typing on computer keyboard Person typing on computer keyboard

VAT grouping – Call for Evidence

10 December 2020
Person typing on computer keyboard Person typing on computer keyboard

VAT grouping consultation – NHF response

10 December 2020
Person typing on computer keyboard Person typing on computer keyboard

Pensions update: Local Government Pension Scheme

09 December 2020
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Tax update: Domestic Reverse Charge and Construction Industry Scheme

08 December 2020
Person typing on computer keyboard Person typing on computer keyboard

Pensions update: SHPS funding valuation and new Defined Benefit funding code

07 December 2020
Person typing on computer keyboard Person typing on computer keyboard

Making Tax Digital for VAT - the final requirement of digital links

04 December 2020
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'Going concern' standard revisedGoing concern’ standard revised – what this means for housing associations

04 December 2020

Rising to the Standard: why all investing housing associations should adopt the new Sustainability Reporting Standard

Andy Smith

03 December 2020

Andy Smith Andy Smith
Person typing on computer keyboard Person typing on computer keyboard

Views from our advisory group

02 December 2020
Block of flats being built Block of flats being built

Building Safety Bill – implications for the sector

02 December 2020
Catch it kill it bin it sign Catch it kill it bin it sign

The impact of coronavirus: what will be the main challenges for the sector in 2021?

02 December 2020
Calculator Calculator

It’s never been more important to collaborate and share our ideas

02 December 2020
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An update on LIBOR reform and the transition to SONIA

02 December 2020
Construction site where new houses are being built Construction site where new houses are being built

Changes to the planning process

02 December 2020
Rural view Rural view

The new Affordable Homes Programme – what are the potential impacts on financial planning?

02 December 2020
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How Soha is reacting to the SHPS deficit increase

26 November 2020
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The Rent Standard 2020 – are you up to date with permitted exemptions and rent flexibility?

26 November 2020
Older couple relaxing together on the sofa with a cup of tea Older couple relaxing together on the sofa with a cup of tea

Defined Benefit pensions consultation – NHF response

06 October 2020

When two crises collide

Stuart Heslop

01 October 2020

Stuart Heslop Stuart Heslop
An A4 print out displayed in a door window with NHS information about coronavirus An A4 print out displayed in a door window with NHS information about coronavirus

Briefing on the financial impact of the coronavirus crisis on supported housing providers

26 August 2020
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Environmental, Social and Governance reporting White Paper – consultation responseto Environmental, Social and Governance (ESG) reporting - consultation response

12 August 2020
Mobysoft Housing Intelligence Mobysoft Housing Intelligence

Mobysoft: providing time and cost saving solutions to the sector

10 August 2020
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The view from our regional forums

10 July 2020
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Accounting for coronavirus

10 July 2020
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Valuation concerns

10 July 2020
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Supporting our communities

10 July 2020
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Managing an in-house repair team

10 July 2020
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To issue or not to issue

10 July 2020
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Raising funds during lockdown

10 July 2020
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Environmental, social and governance (ESG) reporting for social housing

10 July 2020
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Responding to coronavirus – views from the Finance Policy Advisory Group

08 July 2020
An older man sat at home on the phone - he is smiling An older man sat at home on the phone - he is smiling

Local Government Pension Scheme – current considerations

08 July 2020
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Social Housing Pension Scheme – current considerations

08 July 2020
Calculator Calculator

Material operational effects of coronavirus and the impact on housing associations

08 July 2020
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VAT efficiency opportunities for housing associations

08 July 2020
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Preparing annual accounts – corporation tax considerations

08 July 2020
An A4 print out displayed in a door window with NHS information about coronavirus An A4 print out displayed in a door window with NHS information about coronavirus

Coronavirus Job Retention Scheme – important changes from July 2020

08 July 2020
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Coronavirus impact – an update from the Regulator of Social Housing

08 July 2020
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LIBOR-SONIA transition – compounded index to be published

08 July 2020
View of new build homes with a pathway in front of them and a blue sky behind View of new build homes with a pathway in front of them and a blue sky behind

Investing in homes as part of the coronavirus recovery

07 July 2020
Homes under construction Homes under construction

An update on valuations and the housing market

07 July 2020

Coronavirus and the end of LIBOR

Penningtons Manches Cooper

24 June 2020

Penningtons Manches Cooper Penningtons Manches Cooper
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Coronavirus - an update on tax issues

22 May 2020
Metropolitan Thames Valley partnered with The Chalkhill Community Trust Fund and Asda in Wembley, north-west London, to reach out to some of its most at-risk residents in the area with free essential food parcels and vouchers. Metropolitan Thames Valley partnered with The Chalkhill Community Trust Fund and Asda in Wembley, north-west London, to reach out to some of its most at-risk residents in the area with free essential food parcels and vouchers.

Helping with financial worries

13 May 2020
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Coronavirus – advice on pensions

12 May 2020
NHS rainbow picture in window NHS rainbow picture in window

Coronavirus: finance and regulation for smaller housing associations (webinar)

01 May 2020
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Treasury consultants list

30 April 2020
Calculator Calculator

SONIA compounded index - consultation response

22 April 2020
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Accounting considerations for housing associations - discussion document

08 April 2020
H.M. Treasury H.M. Treasury

Budget 2020

26 March 2020
Calculator Calculator

Pensions tax changes

25 March 2020
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Pensions update – Defined Benefit Funding Code Consultation

25 March 2020
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Internal and external auditor list

24 March 2020

How housing associations are helping stop loan sharks

Cath Wohlers

24 March 2020

Cath Wohlers Cath Wohlers
housing estate housing estate

Voluntary Right to Buy sales - accounting guidance

19 March 2020

Building a sector-standard approach to environmental, social, governance reporting

Phil Jenkins

16 March 2020

Phil Jenkins Phil Jenkins
Person typing on computer keyboard Person typing on computer keyboard

An update on Making Tax Digital

13 March 2020
A block of flats under construction with a crane next to it A block of flats under construction with a crane next to it

Modern Methods of Construction lending issue

13 March 2020
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Credit adjustment spread methodologies - consultation response

07 February 2020
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Housing SORP governance

29 January 2020
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Pensions guidance for housing associations

27 January 2020
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Finance Policy Advisory Group

21 January 2020
Phoenix Software logo Phoenix Software logo

Phoenix Software

20 January 2020
People moving into their new home People moving into their new home

Read our briefing on the new Rent Standard

10 January 2020
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Accounting and the Housing SORP

04 November 2019
Semi-detached houses line a leafy street Semi-detached houses line a leafy street

Leasehold asset management – how avoiding delays can prevent problems later

08 July 2019
Older people catching up Older people catching up

Helping tenants find alternatives to high-cost credit

07 July 2019
Homes under construction Homes under construction

Capital grant required to meet social housing need in England 2021-2031

03 July 2019
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Treasury

25 June 2019
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Tax

25 June 2019
Person typing on computer keyboard Person typing on computer keyboard

LCP

25 June 2019
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Consumer Credit and Anti-Money Laundering

25 June 2019
H.M. Treasury H.M. Treasury

Update on VAT exemption for service charges

15 March 2019
Calculator Calculator

Mortgagee Protection Clause - GLA version

20 February 2019
Worker in yellow hard hat on a construction site Worker in yellow hard hat on a construction site

Domestic reverse charge for fraud in the construction sector

07 December 2018
print

Housing SORP: 2018 update

PUBLICATION
Couple sorting paperwork at table Couple sorting paperwork at table

Anti-money laundering guidance

10 July 2018
Person typing on computer keyboard Person typing on computer keyboard

Consumer credit authorisation

04 July 2018
Calculator Calculator

Example Standard Mortgagee Protection Clause

09 April 2017
print

Countering Fraud

PUBLICATION
A row of new terraced houses A row of new terraced houses

Mergers, Group Structures and Partnerships voluntary code

15 December 2015
print

Service Charges (5th Edition)

PUBLICATION
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Board Member Pay

PUBLICATION
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Finance Demystified

PUBLICATION
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Depreciation Matrix 2012

PUBLICATION
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Procurement in Practice

PUBLICATION

12-13 Nov 2025

Tbc

Audit and Risk Conference 2025

09 Oct 2025

London

Treasury in Housing 2025

19-20 Mar 2025

Liverpool

Housing Finance Conference and Exhibition 2025

28 Nov 2024

Online

Consultation on future social housing rents policy: insights and analysis

26 Nov 2024

London

Leaseholder and Tenant Service Charges Conference 2024
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Housing association rents

07 November 2024

How the NHF is developing its business strategy

Irfan Umarji

03 October 2024

IRFAN UMARJI , Executive Director of Finance and Business Services at the National Housing Federation IRFAN UMARJI , Executive Director of Finance and Business Services at the National Housing Federation
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National Finance Network

13 August 2024
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Accounting and the Housing SORP

We’re working with housing associations and finance bodies on the International Financial Reporting Standard and the Housing SORP.

04 November 2019
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Accounting and the Housing SORP

04 November 2019

Net zero: what are the opportunities for social housing?

Tessa Clark

11 June 2024

Tessa Clark LCP Tessa Clark LCP
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HMRC Compliance Activity

11 June 2024
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An update from LCP on Defined Contribution (DC) pensions

06 June 2024
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NHF response to the The Finances and Sustainability of the Social Housing Sector report

08 May 2024
Department for Business, Energy and Industrial Strategy Department for Business, Energy and Industrial Strategy

What the Energy Bill Discount Scheme means for housing associations and heat network customers

14 March 2024
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Temporary workers and non-compliant umbrella companies

12 March 2024
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`Tendering for a new external auditor

12 March 2024

Social Housing Pension Scheme valuation 2023 – what might the changes be to future service contributions

Martin Robinson

07 March 2024

Martin-Robinson Martin-Robinson
Houses of Parliament Houses of Parliament

NHF response to the Chancellor's Spring Budget 2024

06 March 2024
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Affordable Homes Guarantee Scheme expansion

06 March 2024
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National Minimum Wage and the social housing sector

06 March 2024
H.M. Treasury H.M. Treasury

Spring Budget 2024

06 March 2024
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Tax and Feed-in-Tariffs

29 February 2024

Could pensions legislation have a big impact on activity in the social housing sector?

Helen Abbott

29 February 2024

Helen Abbott Helen Abbott
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Investing in social housing could add over £50bn to the economy

27 February 2024
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The economic impact of building social housing

27 February 2024

Housing associations should engage with LGPS funds in surplus

Tim GIlbert

22 February 2024

Tim Gilbert Tim Gilbert
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Housing Association Finance guide

31 January 2024
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Heat Network Transformation Programme provides funding to help improve district and communal heating systems

09 January 2024
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Update on cost sharing groups

13 December 2023
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Design and build arrangements for VAT - maintaining integrity

13 December 2023
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VAT update on energy saving materials and fire remediation works

13 December 2023
Damian Bailey Damian Bailey

What can we expect from the SHPS valuation 2023 and what do we need to do?

13 December 2023
Luke Hothersall Luke Hothersall

Housing associations are at a pensions crossroads

13 December 2023
LCP logo LCP logo

Our new pensions advisers and Preferred Supplier - LCP

13 December 2023

How can housing associations avoid large increases to insurance premiums?

Howard Collins

13 December 2023

Howard Collins Howard Collins
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Buzzacott

11 December 2023
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Update on the Economic Crime Levy and how it applies to housing associations

11 December 2023

How the government could use the Autumn Statement to help the UK reach net zero by 2050

Kate Henderson

16 November 2023

Kate Henderson Kate Henderson
Xledger: empowering ambition Xledger: empowering ambition

Xledger

14 September 2023

Supporting sustainable tenancies and improving financial resilience for tenants

Temi Odesanya

05 September 2023

Temi Odesanya, Community Engagement Manager, Fair4All Finance Temi Odesanya, Community Engagement Manager, Fair4All Finance

What does the Economic Crime Levy mean for housing associations?

Rachel Orgill-Harris

11 July 2023

Rachel Orgill-Harris, Partner at Devonshires Rachel Orgill-Harris, Partner at Devonshires
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The future of pensions – Defined Benefit, Defined Contribution (or Collective Defined Contribution) model

10 July 2023
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Spotlight on continued improvement in market conditions

10 July 2023

Choosing the right auditor – be bold and brave when going out for tender

David Armstrong

07 July 2023

David Armstrong – Chief Operating Officer, Flagship Group David Armstrong – Chief Operating Officer, Flagship Group
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Corporation tax changes impacting housing associations and their subsidiaries

05 July 2023
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Update on VAT reliefs for decarbonisation and energy saving materials

04 July 2023
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Holiday pay – what does the future hold?

04 July 2023
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Our response to the call for evidence on VAT energy saving materials relief

31 May 2023
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Letter to the Secretary of State urging an extension to the deadline to apply for the Energy Bill Support Scheme Alternative Fund

30 May 2023
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FRS102 consultation accounting webinar

29 March 2023

Mortgagee exclusion clauses – why are they important and what do you need to know?

Helga Chau

13 March 2023

Helga Chau, Corporate Counsel at A2Dominion Housing Group and Chair of the Property Finance Working Group Helga Chau, Corporate Counsel at A2Dominion Housing Group and Chair of the Property Finance Working Group
A view of high rise blocks of flats A view of high rise blocks of flats

VAT: replacement cladding and fire remediation works

13 March 2023
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Update on option to tax

13 March 2023
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VAT and the installation of energy savings materials

13 March 2023
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Further updates on the pension benefit review, and new Funding and Investment Regulations

08 March 2023
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Accounting for pensions at 31 March 2023

08 March 2023
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Changes to the scope of Annual Tax on Enveloped Dwellings

08 March 2023
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Update on the latest government consultation on the Building Safety Levy

08 March 2023
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Financial Reporting Exposure Draft 82 amendments to FRS 102 published for consultation

08 March 2023
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Share your views on proposed guidance for the new shared ownership model and Right to Shared Ownership

19 January 2023
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PIB Insurance Brokers

16 January 2023
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Affordability checks when allocating social rented housing

20 December 2022
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Further considerations for housing associations on the Building Safety Levy

13 December 2022
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Regulatory expectation in relation to returns

06 December 2022
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What does Rent to Buy mean from a VAT perspective?

06 December 2022
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Update on the pension benefit review, Social Housing Pension Scheme, and new regulations

30 November 2022
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Addressing the sector's auditor shortage – guidance for housing associations

28 November 2022
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The new Chancellor, Jeremy Hunt, announced that the off payroll working (IR35) rules introduced from April 2021 (6 April 2017 for the public sector) are to continue unchanged in a reversal of the proposed repeal announced by the previous Chancellor, Kwasi Kwarteng. On the basis that the rules won’t change, now is a good time to check the level of your compliance with IR35 obligations. Particularly as the HMRC ‘light touch’ approach to penalties for inaccuracies that were not deliberate ended on 5 April 2022, and HMRC is stepping up its compliance activity. Recap on IR35 obligations Under the rules introduced from 6 April 2021, medium or large-sized organisations in the private and third sectors (excluding those that are “wholly overseas”) have the responsibility for deciding whether arrangements with third party intermediaries such as Personal Service Companies (PSC) do in fact represent a disguised employment. Where an arrangement is deemed to be ‘inside IR35’ on the basis that it is a disguised employment, then the fee payer is responsible for operating PAYE/NIC on payments, including employer NIC, and where applicable the apprenticeship levy. The client using the services of the worker operating via an intermediary such as a PSC is also required to meet other obligations. For example, once the client has applied reasonable care and has determined whether the off payroll working rules apply to an engagement, it is required to communicate that decision in the form of a Status Determination Statement (SDS). It is also necessary for the client using the services to offer a status disagreement process to deal with any disputes regarding the SDS and respond within 45 days. Where the client is defined as a small business by the Companies Act 2006, responsibility for assessing the arrangements, and applying IR35 where necessary, will remain with the workers intermediary such as the PSC. Common issues and misunderstandings on off payroll working within the social housing sector Now that the IR35 intermediaries rules have been in place for over 18 months, our tax advisers, RSM, are seeing some recurring issues and misunderstandings within the sector around the rules, including: Obligations with regard to PSC versus obligations with regard to self-employed individuals Whilst employment status tests for workers providing services to a client via their own intermediary such as a PSC are the same as status tests for self-employed workers who are not operating via a PSC, the obligations that you have in relation to each differ and we often see confusion around this. As above, obligations, and risk, in relation to the use of PSCs by a medium or large client apply from 6 April 2021 only, whereas your obligation to determine whether a self-employed worker is genuinely self-employed for tax purposes have been in place for many years under separate rules. Where you are using the services of a PSC, then you are required to confirm your status assessment in a formal SDS and offer a status disagreement process. A formal SDS does not need to be issued when a self-employed individual is working for you, although ou must still assess whether or not they are genuinely self-employed, and you should keep a record of this. If the status of a self-employed worker who is not operating via a PSC is assessed and it is determined that they have the features of employment, then they must be treated as an actual employee for both PAYE/NIC and employment rights purposes. Where a PSC worker is determined as ‘inside IR35’ then they are treated as a ‘deemed employee’ for PAYE/NIC purposes only and do not automatically have employee status for rights such as pension auto-enrolment. Employment status and the Construction Industry Scheme (CIS) Many housing associations engage with off payroll sub-contractors who are paid via the CIS. It is important to emphasise that obligations in relation to assessing employment status and IR35 must be undertaken for sub-contractors as they are for any off-payroll worker. It is only once you have determined that the off-payroll worker is outside IR35/genuinely self employed that you can make payments to them under the CIS. In this respect it is often overlooked that each monthly CIS contractor return requires a declaration to be completed confirming that the employment status of each individual included on the CIS return has been considered and it has been confirmed that they are not in fact an employee or deemed employee. Obligations where workers are sourced via a recruitment agency Much like many other organisations, housing associations often source temporary workers via third parties such as recruitment agencies. In this situation payments are made to the recruitment agency, but it is important to obtain confirmation from the agency on a worker-by-worker basis as to whether or not the worker is subject to PAYE/NIC by the agency. If the recruitment agency is contracting with a worker operating via an intermediary such as a PSC and onwardly providing them, then the housing association as the client (i.e the end user of the worker’s services) has IR35 obligations, unless it is a small business as defined by the Companies Act 2006. Importantly, the housing association must consider the status of the worker and issue a SDS to both the agency that it contracted with and the worker. Failure to meet this obligation can result in the housing association becoming liable for any PAYE/NIC due. Due diligence on the labour supply chain is also important because, outside of IR35, there can be other tax and/or reputational risks if the worker is engaged by a party in the labour supply chain who is not correctly operating PAYE. For example, where the worker is working for a client in the UK, but is engaged by a party in the labour supply chain based outside of the UK who is not operating In summary, for now at least, the off payroll working rules are here to stay and HMRC are stepping up their compliance activity following the end of the ‘light touch’ year for penalties. All housing associations should periodically review their compliance in the high-profile area of employment status. Our tax advisors RSM work with many housing associations and other organisations with regard to their obligations under the off payroll working rules and would be pleased to help with any queries. For an initial discussion please get in touch with David Williams-Richardson.

23 November 2022
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How to support a Partial Exemption Special Method application to HMRC

23 November 2022
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Widening the availability of section 71 registered social landlord relief

23 November 2022
Houses of Parliament Houses of Parliament

What does the Autumn Statement mean for housing associations?

22 November 2022
View of new build homes with a pathway in front of them and a blue sky behind View of new build homes with a pathway in front of them and a blue sky behind

NHF response to rent caps and 2022 Autumn Statement

17 November 2022
A view of high rise blocks of flats A view of high rise blocks of flats

Recycled Capital Grant Fund can now be used for fire safety works

09 November 2022
Man sat at desk at home with a laptop and a piece of paper while two children play on the rug behind him Man sat at desk at home with a laptop and a piece of paper while two children play on the rug behind him

Energy Prices Bill to help households and businesses with energy costs this winter

13 October 2022
New build homes New build homes

VAT reliefs for decarbonisation works

04 July 2022
Woman in a kitchen with a utility bill, calculator and laptop Woman in a kitchen with a utility bill, calculator and laptop

Changes and challenges to partial exemption special methods

04 July 2022
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Understanding your defined benefit pension obligations as an employer

01 July 2022
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How housing associations can support their employees with the cost of living crisis

01 July 2022
Electric car charging at charging point (Photo by Ernest Ojeh on Unsplash) Electric car charging at charging point (Photo by Ernest Ojeh on Unsplash)

Government grants available for electric vehicle chargepoints

27 April 2022
Couple sorting bills Couple sorting bills

Update on Gazprom and contracts with Russian-owned suppliers

07 April 2022
Nottingham City Homes Energiesprong Retrofit Nottingham City Homes Energiesprong Retrofit

Latest regarding decarbonisation and the ongoing energy crisis

07 April 2022
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The energy crisis: how it’s affecting residents and housing associations

25 March 2022
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Learning and improvement from resident complaints – annual reporting requirements clarification

14 March 2022
Calculator Calculator

2022 FRS102 reporting

14 March 2022
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Upcoming Local Government Pension Scheme valuation – 31 March

14 March 2022
Solar panels Solar panels

Tax Incentives for decarbonisation

14 March 2022
A couple at home sit at the kitche table looking at a laptop and various paper bills A couple at home sit at the kitche table looking at a laptop and various paper bills

Employment tax checklist for hybrid working

14 March 2022
Calculator Calculator

Common mistakes in Stamp Duty Land Tax returns

14 March 2022
New build homes New build homes

Decarbonisation and lending – housing roundtable

14 March 2022
Housing Bonds Alliance logo Housing Bonds Alliance logo

The Housing Bond Company (HBC)

09 December 2021
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Considerations on rent

07 December 2021
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Social Housing Pension Scheme valuation results – next steps for housing associations

07 December 2021
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Local Government Pension Scheme – what to consider when managing risk

07 December 2021
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How can housing associations improve health and financial wellbeing through the winter and beyond?

16 November 2021
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Exemptions under the Residential Property Developer Tax

16 November 2021
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Update on the Building Safety Levy call for exemption

16 November 2021
H.M. Treasury H.M. Treasury

Housing associations to be made exempt from Residential Property Developer Tax

15 October 2021
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Potential challenges to cost sharing exemption arrangements

05 October 2021
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Social Housing Pension Scheme 2020 valuation results – what they might mean for housing associations

26 August 2021

Is your organisation meeting the required financial services regulations?

Phil Elvy

20 July 2021

Phil Elvy (Great Places) Phil Elvy (Great Places)
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The NHF responded to a consultation on changes to audit and corporate governance which will see all housing associations with an income over £100m being classed as Public Interest Entities

19 July 2021
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Engaging with your Local Government Pension Scheme Fund - actions for housing associations

16 July 2021
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What the upcoming Social Housing Pension Scheme valuations results could mean for housing associations

16 July 2021
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Financial Reporting Council’s Periodic Review of FRS102 and potential change to lease accounting

16 July 2021
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Tax update: Residential Property Developer Tax

15 July 2021
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VAT grouping consultation – no changes expected following sector response

15 July 2021
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Changes to dissolution clause under Model Rules

15 July 2021
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Design and build companies for VAT purposes: the importance of getting it right

15 July 2021

Environmental, Social and Governance reporting – our experiences of early adoption

Sarah Smith

14 July 2021

Sarah Smith (Optivo) Sarah Smith (Optivo)
A couple at home sit at the kitche table looking at a laptop and various paper bills A couple at home sit at the kitche table looking at a laptop and various paper bills

New statutory ‘Breathing Space’ scheme to help people in problem debt

06 May 2021
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Tax update: the importance of the Capital Goods Scheme for your housing association

11 March 2021
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Tax update: homeworking and employment tax considerations

10 March 2021
Houses of Parliament Houses of Parliament

Spring Budget 2021 – update for housing finance professionals

10 March 2021
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The LIBOR benchmark interest rate is ending – what does this mean for housing associations?

09 March 2021
A couple at home sit at the kitche table looking at a laptop and various paper bills A couple at home sit at the kitche table looking at a laptop and various paper bills

FPAG’s regional forums – get involved today

09 March 2021
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NHF response to the Chancellor's Budget 2021

03 March 2021
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Tax update: changes to off-payroll working (IR35) from April 2021

11 December 2020
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VAT grouping – Call for Evidence

10 December 2020
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VAT grouping consultation – NHF response

10 December 2020
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Pensions update: Local Government Pension Scheme

09 December 2020
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Tax update: Domestic Reverse Charge and Construction Industry Scheme

08 December 2020
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Pensions update: SHPS funding valuation and new Defined Benefit funding code

07 December 2020
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Making Tax Digital for VAT - the final requirement of digital links

04 December 2020
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'Going concern' standard revisedGoing concern’ standard revised – what this means for housing associations

04 December 2020

Rising to the Standard: why all investing housing associations should adopt the new Sustainability Reporting Standard

Andy Smith

03 December 2020

Andy Smith Andy Smith
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Views from our advisory group

02 December 2020
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Building Safety Bill – implications for the sector

02 December 2020
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The impact of coronavirus: what will be the main challenges for the sector in 2021?

02 December 2020
Calculator Calculator

It’s never been more important to collaborate and share our ideas

02 December 2020
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An update on LIBOR reform and the transition to SONIA

02 December 2020
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Changes to the planning process

02 December 2020
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The new Affordable Homes Programme – what are the potential impacts on financial planning?

02 December 2020
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How Soha is reacting to the SHPS deficit increase

26 November 2020
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The Rent Standard 2020 – are you up to date with permitted exemptions and rent flexibility?

26 November 2020
Older couple relaxing together on the sofa with a cup of tea Older couple relaxing together on the sofa with a cup of tea

Defined Benefit pensions consultation – NHF response

06 October 2020

When two crises collide

Stuart Heslop

01 October 2020

Stuart Heslop Stuart Heslop
An A4 print out displayed in a door window with NHS information about coronavirus An A4 print out displayed in a door window with NHS information about coronavirus

Briefing on the financial impact of the coronavirus crisis on supported housing providers

26 August 2020
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Environmental, Social and Governance reporting White Paper – consultation responseto Environmental, Social and Governance (ESG) reporting - consultation response

12 August 2020
Mobysoft Housing Intelligence Mobysoft Housing Intelligence

Mobysoft: providing time and cost saving solutions to the sector

10 August 2020
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The view from our regional forums

10 July 2020
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Accounting for coronavirus

10 July 2020
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Valuation concerns

10 July 2020
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Supporting our communities

10 July 2020
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Managing an in-house repair team

10 July 2020
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To issue or not to issue

10 July 2020
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Raising funds during lockdown

10 July 2020
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Environmental, social and governance (ESG) reporting for social housing

10 July 2020
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Responding to coronavirus – views from the Finance Policy Advisory Group

08 July 2020
An older man sat at home on the phone - he is smiling An older man sat at home on the phone - he is smiling

Local Government Pension Scheme – current considerations

08 July 2020
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Social Housing Pension Scheme – current considerations

08 July 2020
Calculator Calculator

Material operational effects of coronavirus and the impact on housing associations

08 July 2020
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VAT efficiency opportunities for housing associations

08 July 2020
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Preparing annual accounts – corporation tax considerations

08 July 2020
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Coronavirus Job Retention Scheme – important changes from July 2020

08 July 2020
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Coronavirus impact – an update from the Regulator of Social Housing

08 July 2020
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LIBOR-SONIA transition – compounded index to be published

08 July 2020
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Investing in homes as part of the coronavirus recovery

07 July 2020
Homes under construction Homes under construction

An update on valuations and the housing market

07 July 2020

Coronavirus and the end of LIBOR

Penningtons Manches Cooper

24 June 2020

Penningtons Manches Cooper Penningtons Manches Cooper
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Coronavirus - an update on tax issues

22 May 2020
Metropolitan Thames Valley partnered with The Chalkhill Community Trust Fund and Asda in Wembley, north-west London, to reach out to some of its most at-risk residents in the area with free essential food parcels and vouchers. Metropolitan Thames Valley partnered with The Chalkhill Community Trust Fund and Asda in Wembley, north-west London, to reach out to some of its most at-risk residents in the area with free essential food parcels and vouchers.

Helping with financial worries

13 May 2020
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Coronavirus – advice on pensions

12 May 2020
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Coronavirus: finance and regulation for smaller housing associations (webinar)

01 May 2020
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Treasury consultants list

30 April 2020
Calculator Calculator

SONIA compounded index - consultation response

22 April 2020
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Accounting considerations for housing associations - discussion document

08 April 2020
H.M. Treasury H.M. Treasury

Budget 2020

26 March 2020
Calculator Calculator

Pensions tax changes

25 March 2020
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Pensions update – Defined Benefit Funding Code Consultation

25 March 2020
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Internal and external auditor list

24 March 2020

How housing associations are helping stop loan sharks

Cath Wohlers

24 March 2020

Cath Wohlers Cath Wohlers
housing estate housing estate

Voluntary Right to Buy sales - accounting guidance

19 March 2020

Building a sector-standard approach to environmental, social, governance reporting

Phil Jenkins

16 March 2020

Phil Jenkins Phil Jenkins
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An update on Making Tax Digital

13 March 2020
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Modern Methods of Construction lending issue

13 March 2020
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Credit adjustment spread methodologies - consultation response

07 February 2020
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Housing SORP governance

29 January 2020
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Pensions guidance for housing associations

27 January 2020
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Finance Policy Advisory Group

21 January 2020
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Phoenix Software

20 January 2020
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Read our briefing on the new Rent Standard

10 January 2020
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Leasehold asset management – how avoiding delays can prevent problems later

08 July 2019
Older people catching up Older people catching up

Helping tenants find alternatives to high-cost credit

07 July 2019
Homes under construction Homes under construction

Capital grant required to meet social housing need in England 2021-2031

03 July 2019
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Treasury

25 June 2019
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Tax

25 June 2019
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LCP

25 June 2019
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Consumer Credit and Anti-Money Laundering

25 June 2019
H.M. Treasury H.M. Treasury

Update on VAT exemption for service charges

15 March 2019
Calculator Calculator

Mortgagee Protection Clause - GLA version

20 February 2019
Worker in yellow hard hat on a construction site Worker in yellow hard hat on a construction site

Domestic reverse charge for fraud in the construction sector

07 December 2018
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Housing SORP: 2018 update

PUBLICATION
Couple sorting paperwork at table Couple sorting paperwork at table

Anti-money laundering guidance

10 July 2018
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Consumer credit authorisation

04 July 2018
Calculator Calculator

Example Standard Mortgagee Protection Clause

09 April 2017
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Countering Fraud

PUBLICATION
A row of new terraced houses A row of new terraced houses

Mergers, Group Structures and Partnerships voluntary code

15 December 2015
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Service Charges (5th Edition)

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Board Member Pay

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Finance Demystified

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Depreciation Matrix 2012

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Procurement in Practice

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Who to speak to

Adam Gravely, Finance Policy Officer

020 4558 6048