If you are self-employed and you are carrying out work in another country from where you normally work, you need to consider whether you might be liable to social security in that country. Make sure you understand both the social security and tax implications of working overseas if you are normally ...

Our PDF guide to self-employment supplements the information in this self-employment section.

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

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. 

The coronavirus pandemic saw the government, devolved administrations and local authorities making a huge range of payments to businesses, individuals and families. In most cases, these payments were made in the 2020/21 and 2021/22 tax years. On this page, we explain the tax and National Insurance ...

We are pleased to publish our latest report, looking at the importance of effective guidance for unrepresented taxpayers.