In the first couple of weeks of November HMRC are writing to some taxpayers who are legally required to follow the new Making Tax Digital rules from April 2026 to tell them what they must do to get ready. Do not ignore this letter, read on to find out what you should do.

Some taxpayers may find they receive more than one simple assessment calculation from HMRC for the same tax year. These calculations don’t always show all tax payments previously made, so they should be checked carefully to ensure that overpayments of tax are not made. In this article we explain ...

Apps which allow you to record your expenses when you are self-employed can be extremely helpful. But you should review the app-generated totals carefully before feeding them into your annual tax return. A little extra care here can prevent potentially expensive errors later. We explain what to ...

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.