You must keep records to support the information you report to HMRC on your Self Assessment tax return or through Making Tax Digital for income tax. Here we look at what you need to keep, and for how long.

If HM Revenue & Customs (HMRC) have delayed using information in their possession, and this results in you not paying enough tax under PAYE, HMRC will sometimes write off the arrears of tax under Extra-Statutory Concession A19 (also known as ESC A19). This guidance is to help you consider ...

If you are a full-time carer, you may not be in paid work, due to your caring responsibilities. This does not mean that you do not have to pay tax. If you have taxable income, such as from taxable benefits (including carer's allowance and, in Scotland, carer support payment and the Scottish carer ...

If you meet HMRC’s Self Assessment criteria for a particular tax year, HMRC will expect you to file a Self Assessment tax return for that year. However, whether or not you fall within these criteria, if HMRC ask you to file a Self Assessment tax return, then you must do so unless HMRC cancel the ...

Registering for Self Assessment refers to the process by which you tell HMRC that you need to send a Self Assessment tax return, if you do not already do so. Once you have registered, HMRC issue you with a unique taxpayer reference (UTR), and send you a formal notice to file a tax return for a ...

To avoid being charged a late filing penalty, make sure you understand when your Self Assessment tax return should be filed.