Self-Assessment after bankruptcy
Self-Assessment after bankruptcy where a taxpayer has been made bankrupt, their Unique Taxpayer Reference (UTR) expires at the end of the tax year in which …
Contacting HMRC
A taxpayer may need contacting HMRC if they have a query about their tax affairs. There are various ways in which this can be done. …
Temporary reduction in VAT on children’s meals and certain attractions
On 21 May 2026, the Chancellor announced a temporary reduction in VAT applied to children’s meals and admission to certain attractions. It does not apply …
July payment on account and what to do if you need to reduce it
Taxpayers within Self-Assessment must make payments on account towards their next tax and Class 4 National Insurance bill if the tax that they owed for …
Contact from HMRC – Is it genuine?
HMRC use a range of communication methods, as do fraudsters. Consequently, it can be difficult to be certain that a call, email, letter or text …
Reclaiming the cost of statutory payments
Employers must make statutory payments to employees who meet the eligibility criteria. This includes statutory maternity pay (SMP), statutory paternity pay (SPP), statutory adoption pay …
Using the advisory fuel rates 2026
HMRC publish mileage rates for petrol, LPG and diesel and electric cars. The rates are known as the advisory fuel rates and are updated quarterly …
Relief for homeworking expenses
Where an employee works at home, they may incur additional homeworking expenses as a result, such as additional heating and lighting costs, the cost of …
Writing off a director’s loan
In a personal or family company, there are often transactions between the company and the director(s). For example, the company may meet personal expenses on …
Escaping the HICBC
The High Income Child Benefit Charge (HICBC) is a tax which claws back child benefit where the recipient or their partner has adjusted net income …
Making quarterly returns for MTD for ITSA
Making quarterly returns for MTD for ITSA (Making Tax Digital for Income Tax Self-Assessmen) Making Tax Digital for Income Tax Self-Assessment (MTD for ITSA) is …
Benefits of filing your 2025/26 tax return early
The 2025/26 tax return must be filed online by midnight on 31 January 2027. However, you do not have to wait until the deadline is …
