Restarting child benefit claims
Many parents who fell within the ambit of the High Income Child Benefit Charge (HICBC) opted not to receive child benefit, rather than to receive …
What HMRC do if you don’t pay tax?
HMRC have a range of powers at their disposal to collect unpaid tax. If you are struggling to pay a tax bill or know that …
Do I need to worry about IR35?
If you provide your services personally to an end client through your own limited company or other intermediary, you may fall within the scope of …
How to verify genuine HMRC letters
Scammers are becoming increasingly adept at fooling people and a favoured tactic is a letter, a text, a phone call or an email purporting to …
Voluntary tax disclosure to HMRC
There are various reasons why a person may not have told HMRC about the tax that they owe, ranging from a simple oversight to the …
New residence-based regime for foreign income and gains
The remittance basis of tax is an optional tax treatment that allows individuals who are resident but not domiciled in the UK to pay tax …
Claiming refunds of overpaid PAYE
If it works correctly, the tax that is collected under PAYE will exactly match the tax that is due for the year. However, in practice, …
Workplace nursery partnership schemes
No tax charge arises in respect of the provision of a nursery place for an employee’s child at a workplace nursery provided that the associated …
VAT on school fees
As outlined before the election, the new Government are to go ahead with their proposal to impose VAT on school fees. Legislation was published in …
Using form R40 to claim a tax refund
If you are entitled to a refund of tax deducted from savings and investment income, you can claim the refund using form R40 if you …
Class 2 NIC refunds made in error – Action to take
Class 2 National Insurance contributions are flat rate contributions which for 2023/24 and earlier tax years are payable by the self-employed where their profits exceed …
Making student loan repayments through Self Assessment
There are three ways in which former students with student or post-graduate loans can make loan repayments: Students will normally start making repayments from the …
