The remittance basis of taxation for non-UK domiciled individuals (non-doms) was replaced with the new
Claiming 4-years Foreign Income and Gains relief
Category: HMRC notices
Deduction of tax on yearly interest
The tax legislation requires the deduction of tax from yearly interest that arises in the UK. This
The Enterprise Investment Scheme tax benefits
The Enterprise Investment Scheme (EIS) is designed to help smaller, higher-risk trading companies raise
Are casual payments taxable?
Not all casual payments are tax-free; HMRC’s miscellaneous income rules may apply depending on the
Who needs to register for anti-money laundering supervision
If your business operates in a sector covered by the Money Laundering Regulations, you must be monitored
War Widows Recognition Payments Scheme
Bereaved spouses who lost service pensions before 2015 have until 15 October 2025 to claim a one-off
How do HMRC define “wholly and exclusively” for tax purposes
Not sure if a business cost is deductible? HMRC’s ‘wholly and exclusively’ rule is the key test.
When
Reclaiming duty moving goods to Northern Ireland
Businesses can reclaim duties on qualifying goods moved to or through Northern Ireland since 2021
The
Interactive online tool for tax compliance check
HMRC’s new Q&A tool guides you through each step of a compliance check.
The free interactive online
Higher penalties for MTD filers
Making Tax Digital for Income Tax will become mandatory in phases from April 2026. If you are