HMRC are sending text messages to people who are unrepresented and self-employed or partners in partnerships who may be affected by basis period reform in the 2023/24 tax year.

HMRC have made changes to some of the text messages they send out to taxpayers to help you recognise them as genuine. 

We are pleased to publish our latest position paper, on self assessment late filing penalties. 

Because of the ‘Tipping Act’, which came into force on 1 October 2024, more workers may now receive tips or receive them in different ways. Here we remind you that tips are taxable income and point you to the guidance on our website that explains what this means for you. 

We are pleased to publish our position paper setting out how the experience of the tax system for online traders can be improved following the increased use of online platforms such as eBay, Uber and Deliveroo. 

HMRC have identified a new VAT email scam which encourages people to scan a QR code.