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MTD for Income Tax: What it means for trades and skilled workers


If you’re a self-employed tradesperson or landlord who’s not ready for Making Tax Digital (MTD) for Income Tax yet, the alarm clock’s ringing. It starts in April 2026.

MTD is a new, legally-required way to report your income tax if you’re a sole trader or private landlord (including with properties abroad). It’s being rolled out over several years, with start dates defendant on your gross income.

There’s a legal requirement to keep digital financial records. This means it’s no longer going to cut it if you use duplicate invoice or receipt books, for example, or stash receipts in the glove box of the van.

And you’ve got to use software to tell HMRC about your income and expenditure at least every three months.

It’s a big change but one that’s not just manageable but also hugely beneficial.

In this article we dig down into the specifics of what tradespeople need to know—builders, carpenters, plasterers, plumbers, and all other construction and home improvement sole traders and landlords.

Here’s what we cover:

What is MTD for Income Tax?

It’s a new HMRC regime that requires sole traders and landlords to:

  • Keep Income Tax-related income and expenditure records digitally, using accounting software that’s approved for MTD by HMRC.
  • Provide quarterly updates about the above income and expenditure to HMRC, again using the software (although you can make updates more frequently if you wish—each time you do, HMRC will estimate how much tax you owe).
  • Send an annual tax return through the software, which finalises your tax liabilities. This effectively replaces the traditional Self Assessment tax return you’re already using, and has the same deadline of 31 January.

You will need to do this from:

  • 6 April 2026 if you’re earning over £50,000 of qualifying gross income.
  • 6 April 2027 if you’re earning over £30,000 of qualifying gross income.
  • 6 April 2028 if you’re earning over £20,000 of qualifying gross income.

Digitising your tax is a great idea. It’ll help provide insight into your cash flow and efficiency, enabling you to spend more time serving customers and getting more profit from each job.

There’s lots of help available to get MTD sorted. If you’re just too busy, you can even hand all or part of the task to a bookkeeper or accountant (see below).

And with modern MTD-ready accounting software that features automation and AI-powered productivity assistants like Sage Copilot, you can easily manage your financial records on-the-go via your phone or a tablet, meaning you can avoid having to do it all at the weekend.

What does MTD for Income Tax apply to—and can I opt out?

Making Tax Digital replaces Self Assessment for those affected, and the switch is not voluntary.

If your income is above the thresholds mentioned earlier, and HMRC contacts you to say you need to follow the MTD rules, you cannot opt out and must start from the next full tax year (e.g. 2026/27 for those with qualifying income over £50,000).

To get started, you’ll need to register for MTD with HMRC, ensure you’re using MTD-ready software, and then activate MTD in the software (so that it doesn’t assume you’re still using Self Assessment).

There will be points-based penalties for late registration, plus late submissions and payments (although, for the four quarterly updates across 2026 and early 2027, HMRC has said it won’t penalise late submissions; this is not true for the digital tax return, though.)

Once you earn a number of penalty points, financial penalties will begin to apply, and possibly interest charges on anything you owe.

So, what does it actually apply to? MTD for Income Tax only applies to earnings and expenses for self-employment, such as the fees you charge for work, and property income, such as rents.

To be clear, it does not apply to:

  • Profits or dividend income from an incorporated company (e.g. corporation tax for a Ltd company, or director dividends, although the latter should be reported on your MTD digital tax return).
  • PAYE on salaries for company employees.
  • Pensions or savings income or interest (although, again, this should be reported on your MTD digital tax return).
  • Chargeable gains (although this can be reported on your MTD digital tax return).

Some people can apply from an exclusion from MTD for Income Tax but these are for specific reasons that make taking part in MTD impossible.

Examples of digital exclusion include disabilities, remoteness of location (e.g. you can’t get an internet connection), or religious beliefs (e.g. you’re prohibited from using the necessary technology).

If you’re already excluded from MTD for VAT for one of these reasons, and nothing’s changed since, then this will be carried across to MTD for Income Tax (although it’s a good idea to check with HMRC).

Can MTD for Income Tax help tradespeople?

Short answer: Yes. That’s the whole point of MTD. HMRC genuinely wants to make life easier for everybody.

One change for busy tradespeople and landlords used to filing annual Self Assessment returns will be meeting the quarterly MTD deadlines for updating records and filing submissions with HMRC.

Another will be ensuring income and expenditure data is recorded digitally. MTD-ready accounting apps like Sage Accounting can help with both:

  • Receiving payments: Issue invoices electronically using the accounting mobile app while still on site, and take payment immediately. Or you can include a Pay Now button on the invoice itself, or a QR code to let people pay via their phones. Any payment received at that point, or at a later date, will be automatically reconciled thanks to bank feeds and automated rules. You can also automatically chase-up unpaid invoices. Crucially, the data is always digital from start to finish.
  • Making purchases: Mobile apps for accounting software let you take a snapshot of any printed receipt or bill using your phone and transfer the data into your accounting automatically. Dedicated data entry automation tools like AutoEntry do all this and more, such as reconciling end of month statements from suppliers like wholesalers. Again, once the data is digitalised then you’re compliant with that aspect of MTD.

A new mindset is required, but it brings so many benefits.

Ami Copeland, CEO of the Institute of Bookkeepers, underlines this: “One person I’ve heard about only knew what expenses to claim when his wife grabbed the receipts out of his jeans pocket before they went in the wash.

“Others leave them on their dashboard so long they fade in the sun. Digital bookkeeping systems solve these problems. And they can help you get paid faster with one tap payments on your phone or QR codes.

“This is empowering for small business owners, improving cash flow and saving you lots of time chasing payments. Automating supplier information will also help you settle invoices from your wholesalers and subcontractors on time so you don’t face interest payments or jeopardise those relationships.”

And if you use cloud-based accounting software, you can store and access your financial information from anywhere—even when you’re out on a job.

Jackie Watson, Senior Manager in full-service accountancy firm Wbg’s Business Advisory Team, explains some more details about how the tech can be a game-changer:

  • Receipt capture and auto-entry, as mentioned earlier, not just reducing manual entry but also errors.
  • Bank feeds and auto-categorisation for different types of expense and payment, reducing time spent on bookkeeping.
  • Job costing integration, so you can track your profit per job.
  • Mileage tracking apps, enabling more accurate expense claims.
  • Auto-matching receipts to payments to reduce errors.

Jackie says quarterly summaries will also prevent the build-up of tasks that typically happens with year end bookkeeping.

And regular tax calculations from HMRC mean you’ll know much earlier in the year how your finances look and what tax you will likely owe each January: “This will help you decide immediately whether you can buy a new van or tools, for example, rather than waiting till the end of the year.”

What about MTD for VAT—how does it affect MTD for Income Tax?

If you’re VAT registered, you’ll already know how the basics of how MTD works, as it came into effect for VAT between 2019 and 2022.

Like with MTD for Income Tax, you’re required to use MTD-ready software to record your VAT records, and use the software to submit your VAT Returns to HMRC.

However, it’s important to note that MTD for Income Tax is not related to MTD for VAT in any way. It’s a totally different system, with different reasons for using them.

You’ll need to register for MTD for Income Tax separately, activate it within your accounting software, and follow its unique set of rules. Penalties for MTD for Income Tax and MTD for VAT work in the same way, but aren’t linked. So, you could run up points and penalties for lack of VAT compliance while MTD for Income Tax is unaffected.

However, there are many tradespeople and landlords who have to use both MTD for VAT and MTD for Income Tax.

This will mean you have to make quarterly updates for MTD for Income Tax in addition to your quarterly VAT Reports.

The dates for MTD for VAT returns fall on the 7th of the month in August, November, February and May. If your VAT Returns match this then you can take care of both at the same time. However, if they do not match then you can speak to HMRC to request your VAT stagger is adjusted to match MTD for Income Tax quarterly update timing.

A further issue might still arise around accounting periods, because the VAT period (covering three calendar months) will not quite align with the Income Tax quarter (which starts and ends on the 6th of a given month).

If this is an issue, you can apply to HMRC to move your MTD for Income Tax quarters to calendar months (e.g. your first yearly Income Tax quarter for MTD will run from 1 April to 1 July).

What if I have multiple businesses for MTD?

What if you have more than one income stream from different trades or rented property?

MTD requires you to make a quarterly submission for each of your trades, plus one for all your UK property income, and one for any overseas property income.

Helen Wood, technical content writer at TaxAssist Accountants, explains: “The MTD income threshold is based on the total income from your self-employed trades, but you need to make a separate quarterly return for each one. So if you have a decorating service, a separate plastering service, and some buy-to-let property, you need to make three separate updates each quarter.”

To be clear, you don’t need to provide individual quarterly updates for each property. One suffices for all your property in the UK, and then one for overseas property.

There’s a requirement for just the one digital tax return by 31 January, bringing together all your sources of income. You might’ve heard differently, and there had been a requirement for individual End of Period Statements (EOPS) in January each year for each trade and landlord income. However, this requirement has now been dropped by HMRC.

The good news is accounting software will enable you to keep your records such as receipts separately, making these updates easy, even for people with many trades and properties. Modern AI-powered tools like Sage Accounting will prompt you when you need to make the submissions, and have all the data ready for you to check.

Yes, it really can be that easy.

How to get ready today for MTD for Income Tax

Getting organised now will give you more time to try and install new software, making things a lot smoother when your due date arrives.

Here’s a suggested action plan.

  • Check if you need to use MTD. HMRC should write to you if you do, but letters and emails can easily be lost in the post or within spam filters. So, it’s down to you to be sure.
  • Decide if you’ll manage it yourself, handle record-keeping but outsource submissions, or have your accountant or bookkeeper manage everything.
  • Register for MTD with HMRC before April, or get your advisers to do this for you. You can start immediately, or set 2026/2027 as your starting tax year.
  • Look for a software solution that fits your budget and technical comfort level. Sage offers a free plan, which is unique amongst software vendors, along with Sage Accounting plans that scale with your business as it grows.
  • Open a separate business bank account if you don’t have one. This separates personal and business finances, easing bank feed integration—a key step for smooth MTD compliance.
  • Start using the software to get comfortable with the process, including capturing invoices, receipts, and bank feeds. If you start MTD as soon as possible, rather than waiting until you have to in April, you can do a few test submissions to HMRC to get the hang of it. This is a terrific idea.

Should you use an accountant or bookkeeper for MTD for Income Tax?

If you use a bookkeeper or accountant to handle your accounting then there’s no reason for that to change with MTD.

The difference with MTD for Income Tax is that they’ll now have to:

  • Help you digitise your accounting data at least quarterly, rather than yearly—everything from getting data from receipts and invoices, to supplier and bank statements.
  • Create and submit the quarterly updates. But even more frequent monthly updates make a lot of sense because you’ll get a view of your tax position and cash flow.
  • Prepare the digital tax return for you to review and sign.

If you only see your accountant once a year and hand them a load of paperwork, you’ll need to speak to them about a new schedule.

There’s no way around this, although data automation tools can help—AutoEntry can send your bookkeeper or accountant the data immediately after you take a snapshot, for example.

But increased touch points can also lead to a new kind of relationship that you can take advantage of for advice in areas such as:

  • Tax planning, such as when to buy a new van or equipment for maximum tax relief.
  • Checking affordability, and legal and tax requirements before taking on subcontractors
  • Reviewing your finances to help improve profits and cash flow
  • Complying with tax or regulatory changes in areas such as waste management, or the Construction Industry Scheme (CIS).

How to find the right MTD for Income Tax software

Decide what you want your software to do, such as automatically connecting to bank feeds, and integrating with your payments, job tracking, and receipt snapping tools, such as AutoEntry.

Also consider:

  • Do you find it easy to use?
  • What UK-based support and training is available?
  • Subscription costs and whether the software can handle your business needs as you grow. Sage Accounting has plans ranging from free for businesses with very simple needs, all the way through to plans for growing, more sophisticated businesses, for example.

Jo Gibson, a business services partner and head of Hurst’s specialist digital team, says: “Recent advances in technology should help reduce your admin burden significantly. For example, you should be able to use your phone as your main or sole accounting tool, and even log receipts, cost jobs, track mileage, issue invoices and make HMRC submissions on it during your lunch break.”

All this information can feed directly into your accounts to reduce paperwork and accelerate cash flow, she says. “It should also give you real-time insight into your profit to drive business decisions.”

Stacey Harland, accounting & business services senior manager at UHY, says another benefit is that, “MTD software can estimate your tax liabilities based on real-time data, so you can manage your budget accordingly, then it can automatically generate quarterly updates based on your records.”

Final thoughts: MTD is a productivity boost

MTD will be a big change for some, but you’re not alone—lots of tradespeople are going through the same thing. You still have time to find and install a compatible software system, and reach out to an accountant or bookkeeper for help.

Once in place, your software will give you clearer, faster, more reliable financial processes with far less year-end stress. It should immediately start driving a more streamlined business, allowing you to focus more on doing a great job for your customers and boosting your earnings.

So, stay positive and think about how digitising your tax will boost your finances. With the right software, it could happen sooner than you think.



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Agentic AI in practice: How Sage is reshaping the future of accounting with MTD


Agentic AI is transforming accounting and bookkeeping right now.

Across Sage, intelligent agents are already planning, reasoning, and acting alongside professionals—amplifying their expertise and unlocking new capacity.

In simple terms, agentic AI refers to software that doesn’t just analyse data. It can plan actions, make decisions, and carry them out autonomously under human guidance.

The launch of the MTD for Income Tax Agent marks a decisive step change: routine work handled in the background, more time for strategy, clients, and growth.

And that’s what we explore in this article, as follows:

Why AI agents are a game-changer for MTD

MTD is exposing a truth the profession already knows: accountants are running out of capacity.

Quarterly updates, digital record-keeping, and client demands are set to stretch firms further than ever before.

Practices are already under immense pressure. Rising client expectations, increased regulatory complexity, and squeezed margins leave little room for error. Finding enough time to maintain service levels is a daily challenge.

MTD for Income Tax brings a step change in workload: quarterly submissions, continuous data capture, and tighter reporting timelines. Practices must rethink how they manage client data, ensure accuracy, and deliver advice, at scale and speed.

And 2026 is only the start.

In 2027, payrolling Benefits in Kind replaces P11Ds, while Companies House reform will make digital filing and more detailed accounts mandatory.

Practices will face an unprecedented surge in client queries and additional admin, all while talent remains tight and margins thin.

Without automation and AI support, many small and mid-sized firms risk reaching breaking point.

This is where agentic AI makes the difference.

It takes on the repeatable, rules-based work—reconciliations, submissions, and follow-ups—freeing up human capacity for judgement and strategy.

As Chris Downing, Director for accountants and bookkeepers at Sage, said at Accountex North:

“In a few months, MTD for Income Tax will become a reality. More deadlines, more conversations, but also an opportunity—an opportunity to simplify, create capacity, anticipate and automate the work we do.”

AI agents for MTD matter because it lays the groundwork for an AI-first future, helping firms build confidence in automation, spot anomalies faster, and create capacity when they’ll need it most

Simplify, create capacity, automate

“Twelve months ago, we were convincing people [MTD] was happening,” said Emma Rawson, Director of Public Policy at the Association of Taxation Technicians, also speaking at a keynote at Accountex North.

“Now the conversation has shifted to readiness: software choices, client planning, and thorny real-world questions.”

Accounting and bookkeeping face key collision points on the horizon:

  • Reporting requirements: The first quarterly update is due 7 August 2026 for sole traders and landlords with gross income over £50,000.
  • Threshold expansion: New bands of £30,000 as of April 2027, and £20,000 as of April 2028, bringing hundreds of thousands more clients into scope. (Plus, don’t forget that clients can sign up to MTD voluntarily.)
  • Payrolling of benefits-in-kind: Mandatory from April 2027, increasing reporting frequency.
  • Companies House digital filing: Full transition to software-only submissions, ending web form filing.
  • Ongoing VAT cycles: Overlapping workloads, most often quarterly, that test practice capacity year-round.

Quarterly updates are a digital handshake to HMRC. They don’t crystallise a tax liability, but they build a habit of working digitally and keep clients closer to real-time information.

Chris Downing, Director for accountants and bookkeepers, Sage

Downing calls out the “hidden work” that clients never see—the chasing, corrections, and compliance housekeeping that consume hours every week.

These aren’t side issues. They’re the silent drain on growth and service quality.

The takeaway:

  • Accountants aren’t short on deadlines. They’re short on capacity.
  • Capacity creation isn’t a side effect of automation. It’s the strategy.
  • Agentic workflows are how you get there

Meet the MTD for Income Tax Agent

The MTD for Income Tax Agent, announced at Accountex North, is built to automate setup, quarterly updates, and submissions while ensuring accountants remain at the helm.

It uses guardrails so accountants decide how far automation runs. High-confidence tasks are handled automatically, while anything ambiguous is routed for review.

Here, AI thinks in workflows rather than single tasks:

  • Preparation and authorisation: The agent anticipates what needs doing and prompts action, such as reminding you to move client authorisations into the HMRC Agent Services Account (ASA), linking organisations to individuals, and verifying authority. Authorisation with HMRC is then completed manually through the official ASA.
  • Guardrails by design: You decide how far the Sage MTD Agent runs on its own. It automates where confidence is high, but routes anything ambiguous for human review.
  • Quarterly updates with context: Instead of repetitive data entry, the Sage MTD Agent reviews incoming information, highlights anomalies, requests missing items, and can submit updates once the accountant gives the green light.
  • A guided client experience: For do-it-for-me clients who won’t adopt software, the agent provides simple, repeatable approval and upload flows, while your default motion remains bringing clients into software for full visibility.

As Georgina Timothy, Director of Product Management, Sage for Accountants, explained: “We’ll automate the end-to-end workflow, but you stay in control. The agent takes care of the heavy lifting so you can focus on your clients.”

This isn’t testing the waters. It’s a real leap into agentic workflows purpose-built for MTD, a signal of what the next decade will look like.

Intelligent systems handle background processes such as authorisations, checks, and submissions, while accountants can move up a layer into proactive, insight-driven work.

The shift goes deeper. As HMRC redefines how tax is calculated and reported, automation will change not just how work gets done, but what “doing the work” really means.

The first release of the MTD for Income Tax Agent focuses on reliable, rules-based automation, streamlining set-up, updates, and submissions with precision.

From Spring 2026, Sage plans to enhance these capabilities with AI-powered learning loops, enabling the agent to reason and adapt to client workflows over time.

What changes in client tax returns

MTD digitalises and redefines the tax return.

In the new model, HMRC generates estimated tax calculations based on quarterly data submitted through the software.

It’s essential to remember, however, that humans are ultimately responsible for preparing and validating the final tax returns, ensuring accuracy and compliance.

You will need to accept your role shifting from generating the numbers to validating and interpreting them.

“The software providers aren’t doing the tax calculation,” explained Downing. “HMRC is. Your job becomes validating and reconciling that information, making sure what HMRC holds matches what your clients have.”

A fundamental change in accountability

Software will surface missing information, reconcile PAYE, CIS, and other data sources, and support end-year adjustments through the business source adjustable summary (BSAS)—the mechanism that ties quarterly updates to final tax adjustments so client records and HMRC’s view stay in sync.

That means less time keying in figures and more time shaping what those figures mean.

The tax return era is evolving into a continuous data exchange—a living process rather than a one-time event.

And that shift sets the stage for the next evolution: agentic workflows that not only automate but anticipate how and when that work gets done.

Your agentic AI playbook: 5 steps to take

Whether you’re already experimenting with AI assistants or preparing for MTD for Income Tax, the steps are the same: segment clients, digitise early, test your workflows, and measure where automation genuinely adds value.

1. Segment and sequence

Start with your £50,000+ sole traders and landlords for pilot testing:

  • Segment clients by their preferred working style.
  • This segmentation isn’t only operational. It’s strategic. It determines how far you automate, how you price, and where you’ll free the most capacity.

2. Digitise records early

Don’t wait for MTD to force the issue:

  • Move laggards onto digital bookkeeping as soon as possible: cloud ledgers for sole traders, bridging or prep tools for CSV and bank-only clients.
  • Every early migration compounds the benefit: smoother quarterly updates, fewer manual reconciliations, and a cleaner testing ground for AI-driven workflows.

3. Automate the quarterly cycle

Start shaping how automation will fit into your workflow – even before full configuration features arrive.

  • Identify which tasks your team can safely hand over to automation when available: data reviews, report generation, and client chases.
  • Use HMRC’s defined windows around quarter-end to flatten peaks and establish a repeatable rhythm.
  • Remember, automation isn’t about speed; it’s about flow – turning four mini tax seasons into one.

Block out your quarter-end weeks now. This isn’t four mad months and eight quiet ones—it’s a continuous rhythm.

Rebecca Benneyworth, Rebecca Benneyworth & Co

4. Price your new service model

MTD isn’t simply a compliance shift. It’s a pricing one:

  • Package quarterly reviews and year-end reconciliations into modern, data-driven service tiers.
  • Publish clear scope, service levels, and value communication so clients see the benefit of your automation investment.
  • Update letters of engagement and schedules of work now, while the transition window allows flexibility.

5. Reinvest the capacity you create

This is where automation pays off:

  • Ring-fence the hours you free for cash flow check-ins, tax-planning nudges, and advisory conversations.
  • Use quarterly cycles as the backbone for more frequent, proactive engagement, of the kind that builds client trust and long-term revenue.
  • Protect that dividend: calendar the time you win back, or it will vanish.

Real clients love quarterly tax forecasts. They know it’s indicative, but it stops the ‘I haven’t got the money’ conversation – and turns forecasting into an advisory moment.

Rebecca Benneyworth

By getting ahead of MTD, you’re not only getting ahead of April 2026. You can use it as a test to perfect agentic AI processes.

Start small, document what works, and keep that one principle in mind: capacity creation isn’t a by-product of automation; it’s the goal.

Final thoughts: Authentic Intelligence, in practice

This isn’t AI for AI’s sake.

It’s authentic intelligence—people and agents, each doing what they’re best at.

Agents give you back time. You decide how to use it, whether that’s for judgment, relationships, or growth.

The question isn’t how we cope with more deadlines. It’s what we do with our capacity. Spend more time with clients. Spend more time thinking about strategy. Use that time to grow your practice.

Chris Downing

That’s the real promise of agentic AI: not replacing accountants and bookkeepers, but expanding what you can achieve.

MTD is the test case. Authentic Intelligence is the destination.

The accountant’s guide to Making Tax Digital for Income Tax

Download this free interactive guide to developing your practice approach to Making Tax Digital for Income Tax.

Download here



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How to ace AI virtual interviews with Employment Hero’s Recruitment Agent


The job interview has changed. The days of rushing across town for a 30-minute chat are fading. In their place is a new kind of screening: the AI-powered virtual interview. For many, the idea of talking to a camera instead of a person feels strange, even intimidating. But what if this change wasn’t a barrier, but a breakthrough?

AI interviews are levelling the playing field, giving every candidate a fair and equal chance to prove their worth. Forget about biased first impressions or the stress of scheduling conflicts. This is about giving you the stage to show what you can do, on your terms.

We’re introducing the Recruitment Agent, an AI-powered colleague that helps companies conduct their first-round interviews. It’s designed to be fair, consistent and transparent. Understanding how it works is your key to not just participating, but excelling. This guide will show you how to master the virtual interview and turn technology into your greatest career advantage.

What is an AI-powered virtual interview?

An AI-powered interview, like the one managed by our Recruitment Agent, is a structured, recorded video interview. Instead of a live conversation, you’ll be presented with a series of pre-set questions on your screen and you’ll record your answers one by one.

It’s not a secret test designed to catch you out. It’s the opposite. It’s a system built to remove inconsistency and unconscious bias from the hiring process. Every applicant for a role answers the exact same questions and is evaluated against the exact same criteria. Your success depends on the substance of your answers, not on how well you clicked with the interviewer on the day.

For candidates, this means:

  • A fair shot: Your skills and experience are measured on a level playing field.
  • Total flexibility: You can record the interview when and where it suits you, within a set timeframe (usually seven days). No more juggling work or personal commitments.
  • Complete transparency: You know exactly what’s being asked and can prepare accordingly. No surprise questions or trickery.

This process gives you the power to present the best version of yourself, free from the pressure of a traditional face-to-face meeting.

How to prepare for your AI interview

Preparation is everything. Just because you’re not meeting someone in person doesn’t mean you can just wing it. Use the flexibility of the process to your advantage and get ready to shine.

1. Understand the technology and setup

First, get your technical setup right. A poor connection or bad lighting can distract from your brilliant answers.

  • Check your gear: Test your webcam and microphone beforehand. Make sure you’re happy with the video and audio quality.
  • Find your space: Choose a quiet, well-lit location where you won’t be interrupted. A neutral background is best—a blank wall is better than a messy room. 
  • Master your framing: Position the camera at eye level. Sit straight and look directly into the camera lens when you speak, not at your own image on the screen. This creates a direct and engaging connection.

2. Decode the job description

The questions you’ll be asked aren’t random. The AI generates them based on the job description. This is your cheat sheet. Break down the role into key skills, responsibilities and company values. Your answers should directly connect your experience to these points.

The Recruitment Agent typically asks a mix of four question types. Prepare examples for each:

  • Motivational: “Why do you want this job?” They want to see genuine enthusiasm and alignment with their mission.
  • Behavioural: “Tell me about a time when you faced a difficult challenge.” Use the STAR method (Situation, Task, Action, Result) to structure your answer.
  • Situational: “How would you handle an unhappy customer?” They’re testing your problem-solving skills and judgment.
  • Role-specific: “What experience do you have with [specific software/skill]?” Be direct and provide clear evidence of your expertise.

3. Practice, don’t memorise

Record yourself answering practice questions. You can use your phone or computer. Watch it back and ask yourself:

  • Am I speaking clearly and at a good pace?
  • Is my body language confident and open?
  • Am I looking at the camera?
  • Is my answer concise and directly addressing the question?

The goal isn’t to create a perfect script. That will sound robotic. The goal is to get comfortable with the format so your natural confidence and personality can come through.

Nailing the interview: Tips for recording day

When it’s time to record, you’ve done the hard work. Now it’s about execution.

Speak with clarity and confidence

The AI will transcribe your words, so clear articulation is vital. Speak at a measured pace, not too fast, not too slow. Use pauses to add emphasis and enunciate your words. Your tone matters, too. Let your passion for the role come through. Show energy and enthusiasm.

Structure your answers for impact

Don’t ramble, make sure you’re providing direct and helpful answers. The best answers are clear, structured and to the point. The STAR method is your best friend for behavioural questions.

  • Situation: Briefly describe the context. (e.g., “In my previous role as a project coordinator…”)
  • Task: Explain what you needed to achieve. (e.g., “…my task was to resolve a budget shortfall.”)
  • Action: Detail the specific steps you took. (e.g., “I initiated a full audit of expenses and renegotiated with two key suppliers.”)
  • Result: Outline the positive outcome. (e.g., “As a result, we came in 10% under budget and the project was delivered on time.”)

This framework provides concrete evidence of your abilities, which is exactly what hiring managers want to see.

Let your personality shine

An AI interview isn’t a robot test. The hiring manager will still watch your videos. They want to see who you are. Smile, use natural hand gestures and let your personality come through. This is your chance to show them why you’d be a great addition to their team culture. 

When you’re ready for a virtual interview with the hiring manager, we’ve got you covered with our 13 Virtual Interview Tips.

Embrace the future of hiring

The recruitment landscape is evolving, and technology is breaking down old barriers. AI-powered interviews are designed to make the process fairer, more efficient and more respectful of your time. By giving every candidate an equal opportunity to be heard, they empower you to compete on merit alone.

This isn’t just another hoop to jump through. It’s an opportunity to take control of your narrative and present your skills with clarity and confidence. Stop fearing the new and start using it to your advantage. Prepare, practice and show them what you’ve got.

Ready to find your next role? Embrace the power of AI and discover a better way to get hired.



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Unlocking growth: How e-invoicing and AI help small businesses work smarter, not harder 


Running a small business shouldn’t feel like a battle against paperwork. Yet for many SMEs, managing finances, handling invoices, and dealing with tax reporting still consume hours every week. 

And these frictions aren’t minor irritations—they directly delay cash flow, limit growth, and drain resources. 

The message from our experts is clear: the system isn’t working, and e-invoicing is the most effective way to fix it. That’s what we look at in this article.

Here’s what we cover: 

What e-invoicing actually is (and why it’s different from PDFs) 

As of 2025, Sage’s global research—Unlocking growth: Frictionless trade for SMEs powered by e-invoicing and AI—shows the following: 

  • 37% of UK invoices are paid late. 
  • 65% of US SMEs experience significant friction getting paid. 
  • UK SMEs spend £15.4bn per year on tax admin.
  • EU SMEs spend €204bn annually on compliance.

These challenges often force otherwise healthy businesses to take out loans just to cover payroll or keep operations moving. 

International trade creates even more pressure. A single trading process can require up to 36 documents and 240 copies, slowing exports and adding unnecessary cost. 

E-invoicing is the solution.

It’s legally defined as the transmission and storage of invoices in an electronic format without duplicate paper documents, using either a structured format such as XML or an unstructured format like PDF. But this can sound more complex than it is.  

Put simply, e-invoicing is the digital exchange of invoice data. It’s not just emailing a PDF. It’s a fully digital, machine-readable invoice format that software can interpret and process instantly, enabling faster, more accurate, and automated financial workflows. 

How e-invoicing solves your everyday business problems

As explained in the video above, e-invoicing solves key problems by: 

  • Creating invoices in a structured electronic format, not PDFs.
  • Using a common dictionary so every field is universally understood.
  • Applying a verified digital identity to confirm who sends and receives each invoice.

This means your system, your customer’s system, your accountant, and your bank can all read the same data automatically. There’s no manual entry, no guessing, no re-keying, and no errors. 

It’s simple, secure, and removes the layers of human and AI effort currently needed to interpret a PDF. 

Open networks such as Peppol then allow invoices to travel securely between businesses, forming the foundation for safer, faster trade. 

Why e-invoicing matters: Faster payments, fewer errors, lower risk 

E-invoicing isn’t just a tech upgrade. It solves real, everyday problems for SMEs.  

Here are the key advantages that make the biggest impact: 

  1. Get paid faster: Businesses using e-invoicing typically get paid 5–7 days sooner, improving cash flow and reducing reliance on short-term credit. 
  1. Reduce errors at the source: Today 53% of UK SMEs struggle to gather correct invoice data and 52% receive invoices containing errors. With e-invoicing, data is validated before it’s sent, cutting out common mistakes entirely. 
  1. Lower fraud risk: 79% of SMEs received a fraudulent invoice in the past year. Verified digital identities significantly reduce the risk of fraudulent invoices by confirming the identity of the sender, though businesses should still maintain internal controls and checks. 
  1. Cut time spent on tax and compliance: Structured invoice data can automatically pre-populate tax returns, reduce manual adjustments, boost accuracy, and support real-time reporting. This frees time and reduces costs while helping governments close tax gaps more efficiently. 

Why e-invoice standards and mandates matter for SMEs 

Here’s a frustration many SMEs share: Every customer wants you to invoice differently. 

Different formats. Different portals. Different processes.  

It’s confusing and inefficient. Common standards would solve this problem by ensuring everyone uses the same language and structure. 

Sage’s research shows awareness is still low: 

  • Only 7–11% of UK leaders are familiar with e-invoicing. 
  • Just 3% of US leaders know about it. 

However, support for mandates is also on the rise, with 42% of UK CEOs/COOs and 30% of SMEs supporting B2B e-invoicing mandates 

The reason is simple: Businesses are tired of reinventing the wheel with every customer. They want clarity and consistency, not a new process for every customer. 

Where AI fits in: Turning clean invoice data into smarter decisions 

Once invoices are digital, all have the same structure, and can be verified before being sent, then AI can unlock new value that the current process simply can’t match. 

AI can: 

  • Detect unusual payment patterns 
  • Automate approvals and workflows 
  • Improve fraud detection 
  • Generate real-time financial insights 
  • Speed up cross-border trade by matching invoice data with customs requirements. 

E-invoicing, combined with tools like Sage Copilot, puts these capabilities in the hands of small businesses without requiring advanced technical skills. 

AI isn’t replacing people. It’s removing low-value admin work so owners and finance teams can focus on the things that matter to them.

At the same time, SMEs still remain responsible for accuracy and compliance with tax and reporting obligations, even when using e-invoicing or AI tools. AI supports the process, but accountability still rests with the business. 

What needs to happen next for e-invoicing? 

Real transformation will only happen if governments and SMEs take coordinated steps toward adoption.

Here’s what each group should prioritise next: 

For governments 

Governments play a crucial role in setting the foundations for widespread e-invoicing adoption.  

Key actions include: 

  • Treating e-invoicing as essential digital infrastructure 
  • Rolling out phased B2B mandates 
  • Adopting a single, harmonised standard 
  • Embedding digital identity to prevent fraud 
  • Connecting e-invoicing with tax, customs, and procurement systems.

For SMEs 

SMEs can prepare for future mandates and improve efficiency today by taking a few simple proactive steps.  

These include: 

  • Prepare early rather than waiting for a mandate 
  • Lean on accountants: 86% recommend e-invoicing 
  • Get familiar with digital standards and tools.

Final thoughts: Small change, big impact 

E-invoicing isn’t just about speeding up payments, it’s about building a smarter, more connected way of doing business. A way that frees up time, reduces stress, and gives small businesses access to tools and insights that once only big enterprises could afford.  

What looks like a small shift actually delivers big impact: Reducing admin, accelerating payments, strengthening fraud prevention, and creating clean, consistent data that unlocks AI-powered insights.  

It also paves the way for broader improvements across customs, tax, procurement, carbon tracking, and more.  

And the potential is enormous, as widespread adoption across Europe could save SMEs €14 billion every year. 

For small businesses already stretched thin, that’s a meaningful transformation, and one that makes growth feel not just possible, but achievable. 

Frictionless trade report: Powered by e-invoicing and AI

Discover how e-invoicing and AI can remove friction, reduce admin, and unlock new growth opportunities for SMEs.

Download now



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Slot Online Indosat Deposit Pulsa Tanpa OTP

1. Makna Istilah

Slot Online

Merujuk pada permainan digital berbasis undian atau mesin slot. Dalam konteks Indonesia, platform seperti ini tidak memiliki izin resmi dan termasuk aktivitas perjudian online yang ilegal.

Indosat Deposit Pulsa

Mengacu pada metode top-up atau pembayaran menggunakan pulsa Indosat. Secara legal, pulsa Indosat bisa digunakan untuk pembayaran konten digital melalui mekanisme carrier billing.

Tanpa OTP

OTP (One-Time Password) adalah kode keamanan yang dikirim ke nomor telepon untuk memastikan transaksi dilakukan oleh pemilik nomor.
Klaim “tanpa OTP” sering dipakai untuk memikat pengguna agar merasa prosesnya sangat cepat dan tidak rumit.

Namun, justru tidak adanya OTP sangat berbahaya karena berarti keamanan transaksi diabaikan.


2. Bagaimana Sistem Deposit Pulsa yang Legal Bekerja

Jika digunakan untuk layanan digital resmi, deposit pulsa MUSTI mengikuti standar keamanan, termasuk:

  • OTP verifikasi
  • Notifikasi pemotongan pulsa
  • Konfirmasi transaksi
  • Rekam transaksi resmi

Mekanisme ini disebut DCB (Direct Carrier Billing) dan digunakan untuk layanan seperti:

  • Top-up game resmi
  • Pembelian konten digital
  • Streaming berbayar
  • Donasi digital resmi

Tidak ada layanan legal yang menghilangkan OTP untuk transaksi yang memotong pulsa.


3. Mengapa Klaim “Tanpa OTP” Sangat Berisiko

Klaim “deposit pulsa tanpa OTP” pada platform yang tidak resmi, terutama yang berkaitan dengan slot online, membawa risiko besar:

1. Pulsa dapat dipotong tanpa izin

Karena tanpa OTP, siapa pun yang tahu nomor Anda dapat melakukan transaksi.

2. Nomor telepon dan data Anda bisa diretas

Layanan tidak resmi sering meminta akses ke nomor atau akun, berpotensi mencuri identitas digital.

3. Tidak ada perlindungan konsumen

Jika terjadi kehilangan pulsa atau saldo tidak masuk, tidak ada lembaga resmi yang bisa melindungi Anda.

4. Berpotensi terlibat aktivitas ilegal

Perjudian online adalah tindakan yang dilarang di Indonesia.


4. Mengapa OTP Penting dalam Dunia Digital

OTP adalah salah satu lapisan keamanan terpenting dalam transaksi modern:

  • Mencegah pemotongan pulsa tanpa izin
  • Menghindari penipuan
  • Melindungi data pribadi
  • Menjamin transaksi sah dilakukan oleh pemilik nomor

Menghilangkan OTP sama saja menghilangkan pagar keamanan paling dasar.


5. Cara Aman Menggunakan Pulsa Indosat

Jika ingin memakai pulsa Indosat untuk transaksi digital secara sah, gunakan metode berikut:

Gunakan aplikasi resmi

Seperti Google Play, App Store, game resmi, platform streaming, atau marketplace legal.

Pastikan ada OTP dan konfirmasi

Setiap transaksi memotong pulsa harus melalui verifikasi.

Jangan bagikan kode OTP ke siapa pun

Ini mencegah penyalahgunaan nomor telepon.

Cek detail potongan pulsa secara berkala

Pastikan tidak ada layanan langganan yang tidak Anda setujui.


6. Alternatif Hiburan Legal yang Mendukung Pulsa Indosat

  • Mobile games resmi
  • Aplikasi streaming film/musik
  • Pembelian voucher digital
  • Top-up e-wallet tertentu
  • Donasi digital melalui penyedia resmi

Seluruhnya aman, legal, dan tetap praktis.


Kesimpulan

Istilah “Slot Online Indosat Deposit Pulsa Tanpa OTP” biasanya dipakai untuk menarik pengguna agar melakukan transaksi cepat. Namun:

  • Tidak ada layanan legal yang memotong pulsa tanpa OTP.
  • Transaksi tanpa OTP sangat berbahaya dan rawan penipuan.
  • Layanan terkait “slot online” tidak resmi dan ilegal di Indonesia.

Aman untuk selalu menggunakan pulsa Indosat hanya pada platform resmi dan terverifikasi. slot deposit pulsa indosat

Interactive map: Meet the small businesses powering the English Football League


Football is so much more than the 90 minutes you see on the pitch.

Beyond the drama you see on TV, there’s a much deeper story that demonstrates the real heartbeat of the English Football League.

Whether it’s the pre-game pub, the local café serving breakfast on matcha morning, or the local trades working in clubs week after week, small businesses have always been part of the match day experience. For as long as the football league has existed, they’ve been woven into the fabric of the EFL communities, sitting behind the magic of the matches fans tune into every week.

For over 40 years, Sage has been backing so many of these small businesses and now, through our partnership, we’re shining a spotlight on the people and businesses at the centre of each

Here’s what we discuss:

Who are the heroes of the EFL?

At the start of our EFL partnership, we invited millions of fans to nominate businesses at the heart of their community—with the chance to win sponsorship of their local club.

The response was incredible. Thousands of entries filled with stories of resilience, generosity, and creativity. They confirmed what we already knew, which is just how deeply local businesses, clubs, and fans are connected.

We’ve developed an interactive map of the UK that showcases some of these amazing stories and dubbed the businesses involved as Heroes of the EFL. Every supporter has their own heroes. All we want to do is tell their stories.

From plumbers offering free call-outs on match day to party organisers hosting end-of-season celebrations, these heroes will see their names in lights at stadiums, in press, and across social this season.

They’ll also receive free Sage software and tickets to their home club, and our top three winners have bagged themselves bespoke club sponsorships at Leicester, Bradford and Gillingham. 

Chris’s Fish & Chips’ story: Leicester City

Chris’s Fish & Chips has been serving up hearty meals and even heartier football support across Barwell and Leicester since day one.

Backing over six teams through sponsorship, the business runs inclusive football days, coaches youth sides, referees matches, and leads veterans’ teams that bring older players together through the beautiful game.

Its owner is Football Association (FA)-trained and passionate about mental health in sport, creating a football charity that offers buddy schemes, talking therapies, and safe spaces for connection.

Whether it’s kits, coaching or post-match meals, Chris’s Fish & Chips is proud to be part of something bigger than football.

Prime Time Plumbing’s story: Bradford City

Prime Time Plumbing is a reliable plumbing and heating service provider, based across West Yorkshire.

But beyond its core business, the team is committed to the community, sponsoring the local grassroots team, Soothill FC.

Prime Time Plumbing believes that quality service and community investment go hand-in-hand. It doesn’t just work to keep homes comfortable. It’s actively supporting the next generation through sport, creating new opportunities in the region.

Monarch Mortgages’ story: Gillingham

Based in Gillingham, Monarch Mortgages has been helping people secure their dream homes since 2020.

Beyond this, the business has been proudly backing grassroots football every step of the way. Whether it’s sponsoring youth teams with kits, training support, or hosting regular fundraising events, it’s built strong ties with the local football community.

From their financial literacy workshops to match day activities, Monarch Mortgages is helping fans thrive both on and off the pitch.

How do I use Sage’s interactive EFL Map?

Dive into the interactive map: pick your favourite club, explore your region, or zoom in on a story that sparks your interest.

Browse stories using the sidebar to handpick your location or click on a dot to open a story, picture, or video and read or watch more about the inspiring stories behind the EFL.

But the ambition for this map isn’t just for searching your own local heroes.

Visiting a new town on an awayday? Why not use Sage’s interactive map to seek out the top pre-match pub to visit on your way to the stadium. Scroll around the map to find the best businesses with the best stories.

Click onto each pin on the map and you’ll discover the businesses that share your passion and support the beautiful game.

Every pin on the map shows a new location, but it’s also so much more. You can see the bond between EFL clubs, businesses, towns, and the wider football community that unites them.

Sage’s interactive EFL map tells a story of pride and passion, a living archive of the community heartbeat that keeps football alive.

As new stories are added and local heroes of the EFL continue to emerge, the map will grow and evolve into a lasting tribute to the people and places that define what the EFL truly stands for: unity, resilience, and ultimately, a shared love of football.

The businesses behind the badge

Want to discover your local heroes of the English Football League? Sage’s interactive map uncovers their stories.

Take a look now



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Biografia degli autori e dei consulenti – STUDY CENTER for LEGALITY SECURITY and JUSTICE


MARCO STRANO

Psicologo e Criminologo è considerato uno dei massimi esperti di Psicologia connessa alla attività di polizia. Ha cominciato la sua attività professionale nelle Forze di Polizia nel 1981 come Ufficiale dei Carabinieri (Divisione Unità Speciali), poi, dopo alcuni anni, è transitato nel Nucleo Operativo Speciale dell’Ufficio dell’Alto Commissario Antimafia di Palermo occupandosi per 7 anni di operazioni di intelligence tattica e poi al suo scioglimento, nel 1991, ha operato per altri 10 anni come Agente Operativo in Italia e all’estero in una speciale unità dei Servizi di Intelligence della Presidenza del Consiglio dei Ministri (SISDE) nel contrasto alla criminalità organizzata e nell’analisi degli omicidi, maturando ulteriore esperienza sul campo dell’HUM.INT e nell’attività operativa tattica in ambiente urbano e in aree di campagna in Italia e all’estero. Nel 2001 è transitato a domanda nella Polizia di Stato come Direttore Tecnico Capo Psicologo (l’equivalente militare di Tenente Colonnello) dove ha inizialmente comandato per circa quattro anni l’U.A.C.I. (Unità di Analisi dei Crimini Informatici) della Polizia delle Comunicazioni, ottenendo brillanti risultati nel contrasto alla pedopornografia. In seguito, trasferito a domanda, è stato inquadrato nel comparto sanitario della Polizia di Stato, dove ha raggiunto nel 2018 la qualifica dirigenziale (Direttore Tecnico Superiore) prestando servizio presso il Comando Interregionale della Polizia di Stato (Lazio–Abruzzo–Sardegna) con compiti di Psicologia applicata all’attività di polizia. Dal 2017 al 2019 si è recato in USA per attività di collaborazione internazionale con la polizia californiana. Nel settembre 2019 ha lasciato la Polizia di Stato e ha cominciato a collaborare con un contratto triennale di consulenza (rinnovabile) con il C.S.U. Fullerton Police Department di Los Angeles, per organizzare esperienze di training congiunto tra operatori di polizia italiani e statunitensi e per sviluppare progetti di ricerca e formazione sulla psicologia degli operatori di polizia coinvolti in conflitti a fuoco e sul criminal profiling nei casi di omicidi irrisolti. Parallelamente all’attività operativa istituzionale, Marco Strano ha approfondito studi universitari di Sociologia dell’Organizzazione, di Psicologia e di Criminologia insegnando in diversi atenei ed effettuando alcune pubblicazioni scientifiche pionieristiche. È infatti il Presidente dello Study Center for Legality, Security and Justice (www.criminologia.org) un’associazione che dal 1999 studia tecniche innovative di investigazione e problematiche di psicologia degli operatori di polizia e dei militari e al cui interno è presente una equipe specializzata nello studio dei cold cases. É autore di 22 libri su tematiche criminologico–investigative e di più di 100 articoli scientifici in materie psicologiche e criminologiche. Nel 2004 ha partecipato come relatore al workshop “The Nature and Influence of Intuition in Law Enforcement: integration of Theory and Practice”, organizzato dalla Behavioural Science Unit dell’FBI a Quantico (Virginia) con il patrocinio dell’American Psychological Association, presentando un pionieristico studio sull’applicazione dell’intelligenza artificiale al criminal profiling.

SIMONE DE FRAJA

Avvocato, saggista e studioso delle fortificazioni medioevali. Si occupa prevalentemente della materia penale specie e scienza dell’investigazione e di alcune aree di diritto civile. Collabora alla Scuola di Formazione Forense di Arezzo, di cui è stato promotore e co–fondatore (oggi Fondazione Forense COA). Per la Camera Penale di Arezzo, della quale è stato Presidente, ha avuto parte, unitamente a magistrati e parlamentari, nel Convegno “Delitto e Castigo” (maggio 2005) con la relazione “L’impronta di Caino” con P. Margara ed è promotore di numerosi incontri relativi ai Corsi per Difensori di Ufficio nonché relatore o moderatore in convegni a rilievo giuridico e criminologico come, di recente, per il Convegno “La prova scientifica” (con L. Garofano, V. Saltarelli e S. Matone), 2015. Per la camera penale ha promosso ed ospitato la presentazione del volume “Lettere Francesca” a cura di F. Scopelliti (2016) nonché “Anatomia del potere giudiziario” a cura di di G. Guarnieri, G. Insolera, L. Zilletti (2017). Per l’Accademia Italiana delle Scienze Forensi è membro del Comitato Etico e durante il II Congresso Nazionale dell’Accademia ha partecipato con la relazione “Aspetti logico giuridici delle indagini e patologia del giudizio” (2018). É membro di associazioni culturali cittadine e nazionali, socio fondatore della Società Storica Aretina, di cui è Vicepresidente, per le quali ha tenuto conferenze ed interventi televisivi; collabora con il Quotidiano “La Nazione”. Consigliere della Fondazione Ferraguti Tomassetti. É stato Probo Viro e Consigliere della “Brigata Aretina Amici dei Monumenti”; per la Società Storica Aretina, di cui è socio fondatore e Vicepresidente (2018), è membro del Comitato Scientifico di redazione della rivista bimestrale e dell’area dedicata alla castellologia ed insediamenti medioevali. Collabora con il Dipartimento di Architettura dell’Università degli Studi di Firenze quale co–relatore di tesi relativamente a progetti di recupero di fortificazioni medioevali. Oltre ai saggi apparsi in riviste scientifiche accreditate si ricordano, tra le recenti pubblicazioni, «Fortificazioni Medioevali in Valcerfone, ricognizione e censimento», Società Storica Aretina, 2011, con la prefazione di Aldo A. Settia; «Fortificazioni Medioevali in Valmarecchia, il Comune di Badia Tedalda», Società Storica Aretina, 2013 con la prefazione di A. Fatucchi; «L’Altra Istanbul», Phasar Edizioni, 2014; «Nepi. Fortificazione e immagine», Phasar, 2015; «Le fortificazioni di Clemente V», Phasar, 2017; «Assedi e fortificazioni», Società Storica Aretina, 2018, con la prefazione di Aldo A. Settia, vincitore del “Premio Tagete” per la saggistica nel 2019. Nel 2020 con Aska ha pubblicato, con una prefazione di Luca Berti, «1384, la presa della città. Arezzo nelle mani di Enguerrand de Coucy».

MARCO ROMANI

Nato a Rieti, fin da piccolo ha avuto un forte interesse verso la fotografia. La prima macchinetta fotografica fu una polaroid istantanea all’età di 11 anni. Dopo aver cambiato svariate macchine e con l’arrivo del digitale passò finalmente alla prima reflex digitale unendo alla foto anche una nuova passione la post produzione. Dal 2019 con l’arrivo dei Droni, con a bordo obiettivi in grado di realizzare riprese video in 4K e fotografie di grande risoluzione Marco Romani ha iniziato ad occuparsi di fotografia aerea. Grazie ai droni realizza una fotografia paesaggistica da una prospettiva completamente differente, grazie alle altezze e angolazioni che non si potrebbero mai raggiungere con una semplice reflex se non grazie l’aiuto di un vero elicottero. Il suo principale obiettivo è quello di trasmettere emozioni attraverso uno scatto diverso dal solito, ma anche di valorizzare il territorio della Sabina (dove risiede). Ha realizzato le bellissime immagini aeree di Poggio Catino del presente saggio.

PRISCILLA ZANUTEL

Archeologa e presidente dell’A.P.S. Rerum Memoria (Roma) si è Laureata col massimo dei voti presso il dipartimento di Scienze dell’antichità dell’Università la “Sapienza” di Roma con una tesi sperimentale e durante il suo percorso accademico ha partecipato a studi e ricerche in diversi laboratori, scavi e corsi in ambito antropologico, tra cui il laboratorio di antropologia presso il museo delle civiltà (MuCiv); il laboratorio di Antropologia della Sapienza; il laboratorio su reperti ossei incinerati presso l’associazione OsteoArch di Milano; il laboratorio di antropologia su resti archeologici e contemporanei diretto dalla prof.ssa C. Cattaneo; lo scavo antropologico presso le catacombe di S. Mustiola (Chiusi) diretto dall’università di RomaTre e la Pontificia Commissione di archeologia cristiana. Ha frequentato il corso di Alta formazione sulle nuove tecnologie applicate alla bioarcheologia presso l’Università la Sapienza di Roma e possiede una ottima conoscenza di usi e costumi dell’epoca medievale. Nel presente lavoro di ricerca è stata una delle studiose che ha svolto accertamenti finalizzati a determinare il sesso dello scheletro della Dama Bianca conservato al Museo Criminologico di Roma.



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un pericolo in espansione (di Marco Strano – 2022) – STUDY CENTER for LEGALITY SECURITY and JUSTICE


Nell’ambito del culto/interesse per la simbologia templare si trova una vasta tipologia di individui e di organizzazioni. Ovviamente ci sono studiosi e appassionati di storia medievale tra cui mi colloco anche io (da storico dilettante) come promotore, per hobby, di un progetto di trekking chiamato “Le tracce dei Templari” (www.camminodeitemplari.it).

Poi ci sono diversi Ordini Cavallereschi – non riconosciuti dalla Chiesa Cattolica – che sono interessati alla dimensione spirituale (senza tentare quasi mai di circuire nessuno) e che talvolta promuovono anche positive iniziative sociali e di carità.

Purtroppo, da una ventina d’anni si assiste, però ad un continuo incremento di sette neo-templari e l’incertezza per il futuro legato alla pandemia COVID ha ulteriormente aggravato la situazione. Ho una specifica esperienza professionale su tale argomento. Dal 2003, infatti, anno di fondazione dell’Ambulatorio Antisette Patrocinato dalla Regione Lazio) mi occupo come Direttore scientifico di studiare il fenomeno e di fornire una consulenza gratuita a coloro (ex adepti e familiari) che sono incappati in questo genere di culti distruttivi, ricevendo spesso anche minacce e intimidazioni.

Nel periodo in cui ero in servizio presso la Polizia delle Comunicazioni mi sono poi occupato di analizzare le tecniche di proselitismo che questo genere di sette attua attraverso internet.

In questa veste voglio sottolineare quindi il fatto che la simbologia templare è stata utilizzata storicamente anche da vere e proprie “sette esoterico-religiose”, realtà pericolose e distruttive come nel caso del famigerato “Ordine del Tempio del Sole (OTS)”, inizialmente detto Ordine Internazionale Cavalleresco di tradizione solare, che è un gruppo esoterico neo-templare fondato a Ginevra da Luc Jouret e Jo Di Mambro.

Questa setta (che si presenta come una sorta di ordine cavalleresco) è conosciuta principalmente per i suicidi di massa in Svizzera, Francia e Canada che hanno provocato 74 vittime nel 1994, 1995 e 1997 e per le controversie che sono scaturite da questi fatti. Proprio questa vicenda ha provocato un rafforzamento della lotta contro le sette in Francia. In Francia, l’OTS è considerato come una setta dal rapporto della commissione di inchiesta parlamentare francese del 1995.

Sempre di origine francese ma poi diffuso in altre nazioni, ricordiamo anche “L’Ordine del Tempio di Gerusalemme celeste” (OTJC), che in seguito ha cambiato nome come “Ordine dei Nuovi templari operativi” (ONTO), e che è stato ufficialmente sciolto su pressione delle autorità francesi alla fine degli anni ottanta. Più tardi il “rapporto Guyard” sullo stato delle sette in Francia, lo etichetterà in realtà come una “setta gnostico-esoterica” conosciuta anche come ECK (energo cromo kinesi o Energo Chromo Kinèse).

Marco Strano (Direttore Scientifico dell’Ambulatorio Antisette)

SITOGRAFIA DI APPROFONDIMENTO

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How to Handle UK Payroll Data Compliantly


More business functions rely on payroll data than people realise. HR, finance, IT and compliance teams all need access, making coordination more complex than it once was.

From salary details to bank accounts, getting it wrong may lead to fines, employee mistrust and conversations with the ICO. In this guide, we’ll walk through what GDPR really means for payroll teams in the UK. 

Why payroll data is high-risk under UK GDPR

Payroll involves processing vast amounts of personal information every month. The breadth of data is staggering when you consider what goes into a typical payroll run. 

You’re handling salary and bonus figures that reveal earning patterns, National Insurance numbers that serve as unique identifiers, bank account details that provide direct access to personal finances, contact information and addresses that map out where people live and tax codes and pension contributions that expose financial circumstances and future planning decisions.

Each of these data points counts as personal information under UK GDPR. Collectively, they paint a very detailed picture of someone’s private life. Because of this, “GDPR payroll data” is considered high-risk. Employers and payroll providers have a duty to keep this personal information secure, accurate and only used for its intended purpose.

The compliance burden is significant. The ICO expects clear policies, lawful processes and strong technical safeguards.

Key GDPR principles payroll teams must follow

If you’re dealing with personal data under GDPR, everything starts with understanding the core principles that guide how you should handle that information. The GDPR sets out several principles that apply to any personal data processing:

Lawfulness, fairness and transparency

Payroll processing must be based on a lawful reason, such as a legal obligation to pay tax or a contractual need to pay wages. Fairness means employees should not be surprised by how their data is used. Transparency means explaining payroll processes in plain language in contracts or privacy notices.

Purpose limitation and data minimisation

Payroll data should only be collected for specific purposes. If you only need an employee’s bank details to pay them, don’t store copies of old accounts “just in case.” Data minimisation is about only holding what’s strictly necessary.

Accuracy and storage limitation

Mistakes in payroll can quickly cause serious harm. Data must be kept accurate and up to date. Storage limitation means you can’t hold onto payroll files forever. Once statutory retention periods have passed, securely delete them.

Integrity, confidentiality and security

This is the principle most people think of when they picture GDPR. Payroll data must be protected against unauthorised access, accidental loss or malicious attack. This usually involves encryption, secure logins, audit trails and controlled access permissions.

Who is responsible for payroll data?

Responsibility for payroll data can shift depending on whether you run payroll in-house or through a provider. Under GDPR, the key distinction is between controllers and processors.

Data controller vs data processor

Understanding these roles is crucial for compliance. The data controller decides why and how personal data is processed, for payroll, this is usually the employer who makes decisions about salary structures, payment schedules and what information to collect. 

The data processor acts on the controller’s instructions, this could be a software platform that calculates wages or a payroll bureau that handles the entire process on your behalf.

The employer doesn’t hand off all responsibility when using a processor. Controllers must ensure processors follow GDPR standards and have contracts in place to prove it.

In-house vs outsourced payroll: Roles and risks

The choice between internal and external payroll processing significantly impacts your compliance obligations. With in-house payroll, the employer is both controller and processor, meaning you have complete control over security measures and processes, but also carry full responsibility for every aspect of GDPR compliance. The risk is higher because all compliance safeguards rest internally.

With outsourced payroll, the provider processes data on the employer’s behalf. This reduces some risks by leveraging the provider’s expertise and security infrastructure, but adds new ones like vendor reliability, contract compliance and ensuring your provider meets GDPR standards.

If you’re considering outsourcing your payroll, Employment Hero provides comprehensive payroll software and support designed to help businesses navigate these compliance requirements. Our platform is built with GDPR considerations in mind, offering the security infrastructure and expertise that can help reduce your compliance burden.

What lawful basis applies to payroll data processing?

For payroll data, the lawful basis usually falls into two categories. Legal obligation covers situations where employers are legally required to pay staff, deduct tax and submit returns to HMRC. Contractual necessity applies when payroll fulfils the employment contract by ensuring staff are paid correctly and on time.

It’s important to document which basis applies in your payroll processes, which can serve as necessary evidence of compliance if the ICO ever comes knocking.

Maintaining a record of payroll processing activities

Under Article 30 of the GDPR, employers must keep a record of processing activities. For payroll, this creates a comprehensive audit trail that demonstrates compliance and helps identify potential issues before they become problems.

Record Component

Payroll Example

Review Frequency

Categories of personal data

Names, NI numbers, bank details, tax codes

Annually or when processes change

Data access permissions

HR manager, payroll administrator, finance director

Quarterly

Systems and providers

Payroll software, banking partners, pension providers

When contracts renew

Retention schedules

3 years plus current year for HMRC compliance, then secure deletion

Annually

Security measures

Encryption, access controls, backup procedures

Monthly

These records should be reviewed regularly. Responsibility usually sits with HR, payroll managers or data protection officers. You’ll want to be consistent. If an auditor asks, you need to show clear, up-to-date logs.

Payroll data breaches: Who notifies the ICO?

Data breaches happen, even with the best precautions. GDPR requires employers to report certain breaches to the ICO within 72 hours. As we’ve highlighted, payroll data breaches are particularly serious because they often involve financial information.

Common payroll breach scenarios

Real-world breaches often stem from seemingly minor mistakes that cascade into major incidents. For example, a payslip sent to the wrong employee. It might sound like a small mistake, but this exposes salary and personal details to an unauthorised person, potentially creating workplace tensions and privacy violations. 

Then there’s the lost or stolen laptop scenario, where a payroll administrator’s unencrypted device goes missing, creating a serious data security incident that could expose hundreds of employee records. Perhaps most concerning is the email phishing attack, where payroll staff are tricked into handing over login credentials, giving cyber criminals access to salary records, bank details and potentially the ability to redirect payments.

Who notifies the ICO and when

The employer, as the controller, is ultimately responsible for notifying the ICO. If a payroll provider discovers a breach, they must inform the employer immediately, but the employer carries the reporting duty.

What to include in a breach report

A GDPR breach report to the ICO must include the nature of the breach and categories of data involved, how many individuals are affected, the likely consequences and what mitigation steps are being taken.

Best practices to keep payroll data secure

Practical steps make the difference between proactive GDPR compliance and reactive damage control. The foundation of payroll security rests on multiple layers of protection that work together to create a good defence system.

Technical safeguards should include two-factor authentication for payroll systems, which adds a crucial second layer of security even if passwords are compromised. 

Access should be limited to those who absolutely need it, following the principle of least privilege, which simply means giving each person only the minimum level of access required to do their specific job.

Instead of emailing payslips directly, use secure portals that require employee authentication to access their information. All sensitive data should be encrypted both when stored on servers and when transmitted between systems. If we haven’t mentioned it already, leveraging payroll software can help you take your payroll digital for better security.

Beyond technology, regular security audits and security tests can help identify vulnerabilities before attackers do. A culture of security awareness is just as important as any software licence fee. 

Training staff to spot phishing emails, recognise social engineering attempts and follow secure procedures can prevent most common breach scenarios. Consider weaving security training into your Learning and Development programs.

Employee rights and payroll data

Employees have specific rights regarding their payroll data that employers must respect and facilitate. Under GDPR, employees can request access to their personal data, including historical payroll information, and employers must provide this within one month. 

They also have the right to correct inaccurate information, such as wrong bank details or issuing a change to tax codes, and in some cases, they can request deletion of their data once legal retention periods have passed.

The right to data portability means employees can ask for their payroll data in a machine-readable format when changing jobs, which can be particularly relevant for pension transfers or mortgage applications. Employers should have clear procedures for handling these requests and ensure payroll teams understand how to respond appropriately.

International considerations and data transfers

Many UK businesses operate across borders or use payroll providers with international operations. When payroll data crosses international boundaries, additional protections apply. 

Transfers to countries with adequate data protection (like those in the EU) are generally straightforward, but transfers elsewhere require additional safeguards such as Standard Contractual Clauses or certification schemes.

This becomes particularly complex with cloud-based payroll systems where data might be processed or stored in multiple jurisdictions. Employers should understand where their data goes and ensure appropriate transfer mechanisms are in place. So, when considering payroll systems, be sure that the one you choose factors in global employment.

How to make GDPR payroll compliance practical

GDPR compliance for payroll can feel overwhelming, but it boils down to three things: document your processes, protect personal data and train your people. A simple checklist approach can help:

  • Identify your lawful basis for payroll processing
  • Keep accurate records of data and retention periods
  • Review security measures regularly
  • Establish clear breach reporting procedures

If you’re unsure whether your payroll setup meets the mark, consider an internal audit or consult with an expert. Our payroll team can help you move digital, implement secure processes and tailor advice specific to your business situation.



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