On this page we briefly explain what devolution is. We also explain which tax powers are devolved in each of Scotland, Wales and Northern Ireland.

Not everyone is required to follow the new Making Tax Digital for income tax rules, even if their gross income exceeds one of the Making Tax Digital thresholds. There are various exemptions and deferrals that apply, and we explain these below. 

The Low Incomes Tax Reform Group (LITRG), an initiative of the Chartered Institute of Taxation, has warned that an HMRC proposal to make it easier to prosecute taxpayers could have a detrimental impact on low-income unrepresented taxpayers.

The Chartered Institute of Taxation’s Low Incomes Tax Reform Group (LITRG) has reacted to HMRC’s news that 436,000 people have filed their first quarterly update for Making Tax Digital for Income Tax.

If you are self-employed or a partner in a partnership, then you must keep adequate records of your business income and expenses in order to prepare an accurate accounts for your annual tax return. This page explains what business records are and how long you need to keep them.If you must follow ...

If you have a simple tax query, start by checking GOV.UK, the UK government's official website, as well as our own guidance.