The elective deduction model – sometimes called the hybrid model - is where you are treated as employed for tax purposes (so that PAYE is operated) but self-employed for employment law purposes so that you do not get certain employment law rights. 

You may have recently contacted HMRC and are now waiting for a response – for example, after sending in a form via post or requesting a refund after submitting your tax return. On this page, we explain the various tools that you can use to check the progress of your reply and how to chase HMRC, if ...

As Making Tax Digital is such a significant change to the way that some people will need to report their tax information, this page sets out where you can find more information and covers all our frequently asked questions. 

The new Making Tax Digital rules apply to you once your income from self-employment and/or property letting exceeds the relevant Making Tax Digital threshold, unless you are exempt. On this page we look at what happens if your income falls below the relevant Making Tax Digital threshold ...

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 ...

As well as keeping digital records and filing quarterly updates each year, you will also be required to complete an end of year tax return under Making Tax Digital. This must be done digitally, using compatible third party software. We explain more about this process below.