Search results for "making tax digital"

This page covers tax issues when you decide to stop trading as a sole trader or partner in a trading partnership. 

Scottish income tax applies from 6 April 2017 to Scottish taxpayers. On this page, we explain who a Scottish taxpayer is so that you can work out if Scottish income tax applies to you. In the guidance below, we refer to ‘parts of the UK’. In the context of Scottish taxpayer status, the four ‘parts ...

The trading allowance is available to those with trading and/or miscellaneous income. The allowance is sometimes also known as the trading and miscellaneous income allowance, or hobby allowance. On this page, we look at when you are entitled to the trading allowance and how it is applied.

Welsh income tax applies from 6 April 2019 to Welsh taxpayers. On this page, we explain who a Welsh taxpayer is so that you can work out if Welsh income tax applies to you. In the guidance below, we refer to ‘parts of the UK’. In the context of Welsh taxpayer status, the four ‘parts of the UK’ are, ...

The HMRC app offers you the ability to access your tax details and manage your tax on your mobile device. This page gives you information on how to obtain and access the HMRC app, as well as details of what you are able to do using the HMRC app. The information on this page is subject to change as ...

LITRG welcomes the fact that the proposed model for late payment sanctions will maintain reasonable excuse provisions, and that late payment penalties will not include the base rate. We emphasise the importance of clear communications to ensure that taxpayers understand the new sanctions – in terms ...