HMRC is urging anyone earning extra income from trading activities like making Christmas gifts and decorations or running seasonal market stalls to check their tax obligations. Here we share their press release with you. We also include some links to our own LITRG guidance for sellers.
We have updated our guidance on the high income child benefit charge (HICBC) to explain HMRC’s new provisions for paying the charge via pay as you earn (PAYE). This might mean that you no longer need to file a tax return.
HM Revenue & Customs (HMRC) have restarted their ‘Direct Recovery of Debts’ (DRD) process, which enables the collection of unpaid tax directly from bank accounts in certain circumstances.
Our updated guidance page explains how to use HMRC’s Check Employment Status for Tax (CEST) tool, what its key questions mean, and how to avoid common pitfalls when completing it. Our guidance also outlines the tool’s limitations and includes a worked example.
We’ve added a new page to our website to help you keep your online tax account safe from fraud.
If you live in Scotland and you expect your income in the 2025/26 tax year to be more than £35,000, you have until 10 October 2025 to opt out of receiving this year’s pension age winter heating payment.