A different penalty regime applies to those within Making Tax Digital to that which is in place for self assessment. These penalties can apply if you are late filing a quarterly update or end of year tax return or are late paying any tax due. We outline the main features of the new penalty ...

This guidance looks at some specific areas you need to consider if you are self-employed and reporting your self-employment income and expenses under Making Tax Digital. It is important to note that the actual tax rules for calculating profits from self-employment are not changing under Making Tax ...

There are different rules for what you have to report and pay depending on the type of expense or benefit that you provide to your employee(s). Some benefits and business-related expenses are exempt, meaning there will be nothing to report or pay. 

On this page, we look at how you pay tax on benefits-in-kind, also known as non-cash benefits, as an employee.

If you complete a tax return and you overpay tax, you do not usually need to submit a separate claim for repayment. You claim your tax repayment through your self assessment tax return. Here, we explain how.

If you have been in disguised remuneration (DR) arrangements in the past, even if you did not really know or understand this, you may be affected by the ‘loan charge’. We include information on this page about the new settlement opportunity following the McCann review, but also set out the existing ...