This page explains some special tax rules which self-employed childminders can use if they do not need to report their tax information under the Making Tax Digital for income tax rules. 

The Low Incomes Tax Reform Group (LITRG) is calling on HMRC to establish the true scale of pension tax relief errors made by employers, amid concerns that leaving this issue unresolved could undermine a new pension top-up payment scheme designed to benefit low-income workers.

From tax year 2025/26 the government have introduced a tax charge to take back the annual winter fuel payment or pension age winter heating payment from some recipients. Here we set out who is affected and how HMRC collect the payment.  

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.