Making Tax Digital for income tax is a new system for recording and reporting income and expenses for some people who are self-employed and/or receive property income, and for completing their annual tax return.

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 ...

This page brings together links to LITRG’s detailed guidance on the loan charge and explains where you can get further help if you need more than guidance.

Many people affected by the loan charge will be invited to settle for a reduced amount or even nil under the new settlement scheme. This page, which sets out our previous information about the loan charge, is therefore largely retained for information purposes. However, it may still be helpful to ...

The Robin Williamson Grant Fund was set up thanks to a generous donation to the Chartered Institute of Taxation (CIOT) in recognition of the late Robin Williamson’s long service in supporting those on low incomes, who could not afford to pay for advice, with tax and related welfare problems. 

If you have been involved in disguised remuneration (DR) arrangements in the past, you may be affected by the ‘loan charge’ even if you did not fully understand the arrangements at the time. We include information on this page about the new loan charge settlement opportunity following the McCann ...