HM Revenue & Customs (HMRC) have restarted their ‘Direct Recovery of Debts’ (DRD) process, which enables the collection of unpaid tax directly from bank accounts in certain circumstances.
Our updated guidance page explains how to use HMRC’s Check Employment Status for Tax (CEST) tool, what its key questions mean, and how to avoid common pitfalls when completing it. Our guidance also outlines the tool’s limitations and includes a worked example.
In advance of the 2025 Autumn Budget, LITRG have made a submission to HM Treasury recommending the operation of Pay As You Earn (PAYE) on the state pension.
We’ve added a new page to our website to help you keep your online tax account safe from fraud.
From April 2024 sole traders and partners in partnerships are being taxed on a tax year basis even if they prepare their accounts over a different period. This change is known as basis period reform (BPR).If you were affected by BPR this article explains why you may want to revisit your 2023/24 tax ...
For some universal credit claimants who are out of work, self-employment can be a route back into work, perhaps with more flexibility than some employments. But it’s not always straightforward. Confusing rules and conflicting systems mean people can unexpectedly lose benefits, face tax ...