Strategy and performance insights
Mandatory payrolling of benefits in kind (BiKs) is no longer a future consideration. HMRC has confirmed phased implementation will begin in April 2027 and while this gives employers more time to prepare, this is not simply a payroll system update, it’s one of the most significant changes to payroll, employment tax and benefits reporting in recent years.
When shareholders begin business exit planning, the focus often goes straight to the deal: the valuation, the buyer, the timing.
Selling your business doesn't happen overnight. It’s the result of long-term preparation, timing, and the right support. Starting before you're ready to sell, understanding your reasons for seeking an exit, and having conversations early all help to achieve the right outcome for you, the business and your team.
Discover why businesses are using interim support to fill skills gaps fast, navigate change and maintain growth momentum.
Understand the key signs your business may need interim support, from sudden resource gaps to audit pressure and transformation demands.
Interim support enables midmarket businesses to maintain control, reduce execution risk and deliver during periods of change and uncertainty.
When the top line dips, the instinctive response for many leadership teams is to look inwards and start cutting costs. While restraint is often necessary, a singular focus on costs can leave organisations weaker and less able to grow.
As market conditions remain uncertain, many mid-market businesses are reassessing how they fund growth and operations. With revenue softening in some sectors and cost pressures rising, accessing and structuring the right capital is increasingly important. We spoke to Josh Thorneycroft, Head of Debt Advisory at Forvis Mazars in the UK, about market dynamics, evolving funding needs, and practical steps...
Payroll isn’t just a process; it’s a non-negotiable part of people’s lives
Payroll pressure is real: a critical operation carrying hidden risk.
The role of the head of finance has never been more complex.
For global organisations, payroll is vital. It’s a strategic function that directly impacts compliance, employee satisfaction, and operational efficiency. Yet, managing payroll across multiple jurisdictions is fraught with complexity.
The Economic Crime and Corporate Transparency Act 2023, which came into effect on 1 September 2025, introduced the corporate criminal offence of failure to prevent fraud, creating significant exposure for large organisations whose "associated persons" commit fraud, that intends to benefit the organisation or its clients.
The UK is on the cusp of a seismic shift in employment procedures. With the Employment Rights Act 2025 now enacted, employers across the country are facing the most comprehensive overhaul of workplace rights and responsibilities in a generation. These reforms are not just incremental updates, they represent a fundamental transformation of the employment landscape, with far-reaching implications for...
In October 2024, the UK Government announced that several key amendments would be made to the Employment Rights Bill as part of its wider plan to “Make Work Pay.” While, what could be the most transformative piece of employment legislation in decades is currently being progressed through Parliament. The sweeping changes being proposed to workers’ rights, union laws, and employer responsibilities...
In a world of constant change, boards that embed long-term value into their strategy are more likely to thrive. Looking beyond short-term gains and recognising their responsibility to future generations can return a huge dividend to forward-looking organisations.
With ever-evolving employment legislation, businesses must keep pace with regulatory requirements.
As businesses continue to evolve and integrate new technologies, it is essential to implement strong safeguards—not only to protect sensitive data but also to ensure that critical business operations remain compliant with legislation.
Organisations face increasing complexity in the current global business environment, with geopolitical tensions, economic uncertainties, and rapidly changing regulatory landscapes challenging traditional supply chain models.
In today's competitive market, finance leaders in the care home sector are under increasing pressure to manage rising operational costs while maintaining efficiency and quality of service.
Outsourcing payroll can be a game changer for businesses, freeing up valuable time and resources. By outsourcing, companies can benefit from the expertise of professionals who are well-versed in payroll management, compliance, and data security. This not only reduces the risk of errors and penalties but also saves time and resources that can be better spent on growing your business.
As we approach the new 25/26 tax year, several significant updates in employment law are set to take effect, impacting both organisations and employees.
If you (or your clients) are looking to wind down a solvent trading company due to retirement or other reasons, then it’s important to plan now to obtain reduced tax rates.
Diversity, equity and inclusion (DE&I) has made headlines recently with efforts underway within some quarters to roll back or eliminate these programs. However, for most C-suite leaders, the importance of promoting DEI within the workforce remains clear. Far from being a box-ticking exercise, they understand that fostering a diverse and inclusive workforce is a key driver of profitability and long-term...
As businesses prepare for upcoming changes to Employer National Insurance (NI) contributions, it is crucial to understand the implications of these changes and explore strategic solutions to minimise their financial impact.
Meeting the compliance challenges of an increasingly complex business world. Discover more in our latest report.
In today’s complex business environment, aligning your people strategy with commercial goals is crucial. The widespread disruption businesses experienced in recent years, alongside ongoing macroeconomic challenges, have forced organisations to reevaluate how they build out their workforces and the need for a data-driven approach to decision-making.
With a fast changing and sometimes volatile economic landscape, we asked an additional 100 C-suite executives to complete our C-Suite barometer survey in May 2024. Have their priorities shifted since we last surveyed them at the back end of 2023?
The Procurement Act 2023 (the Act) introduces in a new phase in how the public sector manages contracts. In addition to streamlining procurement to support small businesses and social enterprises and promote innovation, the Act places significant emphasis on robust contract management.
The implementation of the Procurement Act 2023 marks a significant milestone in the evolution of public sector procurement practices. Designed to enhance transparency, fairness and efficiency in government purchasing, the legislation brings about a series of changes that public sector buyers must be aware of and prepared for ahead of its implementation in October 2024.
Based on insights from almost 800 executives across 27 countries, this year’s C-suite barometer highlights optimism among UK business leaders, despite many challenges being faced.
In our previous article, Understanding the new ‘Failure to Prevent Fraud’ Offence in a Public Sector context, we discussed the new failure to prevent fraud offence due to come into force in early 2025. Part of this article highlighted the importance of public and social sector organisations having reasonable procedures in place to prevent fraud. In this follow-up article, we delve deeper into the...
In the current economic climate, institutions within the education sector are under increasing pressure to secure and maintain essential funding. Ensuring compliance with funding rules is therefore critical for those accessing funds through the Education and Skills Funding Agency (ESFA) or Mayoral Combined Authorities (MCAs).
Our study, drawing on the perspectives of nearly 400 executives in the public and social sector, uncovers a significant shift in the overall viewpoint and priorities of leaders in the sector, indicating a strategic realignment is on the cards. Organisations are becoming increasingly conscious of the intensifying influence of public perception and leaders are looking to build resilience in a new era...
Pharma and life sciences companies should act now to prevent impact on drug production capabilities and business viability.
Mazars is committed to supporting the pharma and life sciences sector; helping companies to navigate disruption, embrace innovation and grow with confidence. That’s why we recently partnered with FT Live for their Global Pharma and Biotech Summit - bringing the industry together to explore the latest trends, share top expertise and drive growth.
05/10/2023. Tarifa Simpson, our Healthcare & Life Sciences Co-Lead and Due Diligence Partner, gives her views on the current deals environment within the healthcare and life sciences sector.
Finding a physical store location allows retailers to build on their online brand image and reinforce their customer loyalty. However, the nuances of the UK retail real estate market mean that retailers will need support to navigate the choices of available locations and associated obligations of taking onerous leases.
Faced with high inflation and a cost-of-living-crisis, retailers are under significant pressure. What steps can supply chain leaders take to help their businesses stay profitable?
The adage ‘the customer is always right’ is a staple of the consumer sector – and with good reason. Consumer demands are constantly shifting and, with it, so are their behaviours, aspirations and desires, all of which affect the triple bottom line.
During the pandemic, retailers rushed to sell their products online, a move which saved many from going bust. Now, just a short time on from a worldwide health crisis, some retailers are heading the other way, realising they need a bricks-and-mortar presence if they are to remain in business.
30/10/2023. The consumer sector is in the midst of international transformation. Global trends and macroeconomic pressures including inflation, geopolitical conflict, regulatory change and a spike in e-commerce driven by the pandemic have all accelerated the pace of change. To ride out these challenges, many companies have shifted to new business models, sales channels and ways of engaging with their...
March 2023 saw the highest number of companies entering into administration, with a total of 2,457 business insolvencies recorded in England and Wales, according to a new report by Business Rescue Report. Matt Dalton, consumer sector lead, explains why companies are choosing to enter administration and how effective is administration in helping businesses survive.
Retailers rapidly responded to the pandemic by digitally transforming and need to make sure internal control environments have evolved at the same pace.
Based on survey data, the 'Beyond efficiency report' looks to understand Councils' approaches to financial sustainability and risk. The annual 'local government internal audit planning report' analyses common causes for issues being identified, and makes suggestions for areas internal auditors may want to include in their annual plan to gain assurance that the root causes are being addressed.
Insights from over 170 individuals across the UK public and social sector highlighted that the UK is on the cusp of a recruitment and retention crisis. Amid ongoing social and economic instability, how can we improve efforts to support our public sector workforce and effectively attract new talent?
Life sciences organisations currently have great potential to thrive in the UK however, they are also facing significant challenges which, if not managed correctly, will limit this opportunity. Hear from industry experts to learn what boards must consider to successfully govern in this post-Covid era.
Over 300 individuals from across the UK public and social sector told us that the UK is at a critical juncture. Amid on going social and economic turmoil, decisive action is needed now to support those most in need.
In 2022, an estimated 18,000 adult social care organisations in England, were involved in providing or organising adult social care. Inevitably, there are issues to consider when looking at recruitment, reward, and retention for the estimated 1.635 million workforce [1].
13/07/2022. Public-Private Partnerships (PPP), also known as Private Finance Initiatives (PFI) in the UK, have become a solution to a gap in public investment derived from natural budgetary constraints worldwide. This model is based upon joint working and risk sharing and brings together private sector solutions, technologies and investments and public sector oversight.
A case study looking at how the largest social housing provider in Wales, Pobl, partnered with Mazars to report on and reduce its carbon footprint.
How easy is it for cyber criminals to get into your IT systems? A simple question, but the answer can often seem elusive. An alternative question to consider - How do you proportionately assess that your current cyber security controls will protect you against a cyber attack? This is particularly significant considering that the breadth and complexity of cyber attacks continue to grow and develop.
Against a backdrop of political uncertainty, unprecedented strike action and the prevailing cost of living crisis ‒ itself a consequence of the conflict in Ukraine among other factors ‒ many of the UK’s most vulnerable communities are at risk of becoming more marginalised and face more hardship.
Based on insight from more than 800 executives from 27 countries, the Mazars C-suite barometer 2023 uncovered a fighting spirit. Whilst recognising the significant challenges of 2022 – including inflation and economic instability, high energy prices, war and geopolitical tensions – the C-suite have a positive outlook. Technology and sustainability stand out as their top strategic priorities and leaders...
03/11/2022. Radical changes are needed to the way energy is produced, priced and consumed in the UK to provide long-term stability and tackle climate change. What does evolution of the UK energy system look like and what should businesses do to prepare for energy transition?
The extent to which an organisation’s culture supports the execution of its strategy, the management of risk and the treatment of its service users is increasingly under the spotlight, and weaknesses in culture are now frequently blamed for failings in these areas.
We offer a range of advisory services tailored to the needs of the public and social sector
Companies operating in the pharmaceutical sector report on many different metrics and KPIs, including GAAP measures under IFRS, other financial Alternative Performance Measures (APMs) and other non-financial measures often linked to strategic objectives.
Digital transformation and innovation hold the potential to overhaul energy operations, ushering in a new era of consumer experience, placing sustainability at its core, and generating a richer economy. By harnessing the power of innovative engineering, the energy industry can overcome the challenges posed by climate change and adopt responsible energy solutions
15/07/2021. In recent years, the market has seen an increasing number of high-profile defaults of Private Finance Initiatives (PFI) and Public-Private Partnerships (PPP) – and the risk remains that these continue going forward. After examining major risk factors causing distress in part one of this two-part series, we focus in this article on common issues and key success factors associated with restructuring...
15/07/2021. Private Finance Initiatives (PFI) and Public-Private Partnerships (PPP) have come under increased scrutiny in recent years after a rising number of defaults. In part one of this two-part series, we examine five major risk factors causing distress, while in part two, we reveal common issues and key success factors when it comes to restructuring PFI and PPP contracts.
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