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. 

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.

Here we set out other sources of help with the tax system and related systems,  such as welfare benefits and legal advice. 

These days, taxpayers are increasingly likely to turn to apps, online forums or AI tools such as ChatGPT or Google’s Gemini for help with their taxes. Here, we explore some of the main channels and offer some important points to consider