Skip to main content


Image of a calendar, money bags and coins
Published on 18 December 2020

It is not too late to make a loan charge spreading election

The loan charge originally required taxpayers, who choose to do so, to make a spreading election by 30 September 2020. HMRC has now announced that it will automatically allow any late spreading elections received on or before 31 December 2020. Now is the time to check if you will benefit from a spre...

Illustration of man and a woman by a clipboard with the words National Insurance number and social security written on it
Published on 16 December 2020

Help! I can’t apply for a National Insurance number

Due to the coronavirus pandemic, some people are unable to get a National Insurance number. LITRG has published some guidance on what to do in this situation if you are starting work, self-employment or claiming benefits. ...

Back to top