HM Revenue & Customs (HMRC) have restarted their ‘Direct Recovery of Debts’ (DRD) process, which enables the collection of unpaid tax directly from bank accounts in certain circumstances.
Our updated guidance page explains how to use HMRC’s Check Employment Status for Tax (CEST) tool, what its key questions mean, and how to avoid common pitfalls when completing it. Our guidance also outlines the tool’s limitations and includes a worked example.
In advance of the 2025 Autumn Budget, LITRG have made a submission to HM Treasury recommending the operation of Pay As You Earn (PAYE) on the state pension.
We’ve added a new page to our website to help you keep your online tax account safe from fraud.
LITRG have responded to HMRC’s consultation on the draft regulations for Making Tax Digital for Income Tax published in July. These regulations will eventually replace the regulations from 2021 and 2024.
If you live in Scotland and you expect your income in the 2025/26 tax year to be more than £35,000, you have until 10 October 2025 to opt out of receiving this year’s pension age winter heating payment.