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. 

This page gives an overview of some of HMRC’s digital services, how to access them (including proving your identity) and what support is available to help you use them. The information on this page is subject to change as HMRC continually improve and expand what is available online.

The overall cost of pension contributions may be lower than you think if you are in receipt of certain state benefits. This is because when calculating income for universal credit you are able to deduct 100% of pension contributions – resulting in a higher award. There may be interactions with ...

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.  

If you are considering using a tax refund company to help submit your tax repayment claim, read this page to work out whether it is the best option for you. Sometimes it is possible to end up using a tax refund company without really intending to, so take care with what you are signing up for – ...

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 ...