Individuals and landlords with gross income from self-employment and/or property above £50,000 on the 2024-25 tax return are mandated to join Making Tax Digital (MTD) from April 2026. But what happens if that income has ceased by then?

Employees and pensioners are being encouraged to check whether they are due a PAYE tax refund.

An outstanding loan to a director or shareholder from a close company can trigger a tax charge under Section 455 of the Corporation Tax Act 2010.

The Government has announced important changes to voluntary national insurance contributions (NICs) for individuals working abroad

The Chancellor will add two percentage points to the rates of tax paid on income received from dividends, savings and property

Many employers offer salary sacrifice schemes enabling employees to give up some of their salary in exchange for an equivalent employer's contribution into their pension

If you drive an electric or plug-in hybrid car you will have to pay a new mileage-based charge from April 2028

The salaried members rules are an anti-avoidance measure designed to prevent limited liability partnerships (LLPs) from disguising remuneration paid to members as profit share instead of employment income.

The Government's tax-free childcare scheme could provide up to £2,000 a year per child, or £4,000 if the child is disabled, towards the cost of wraparound childcare and holiday clubs.

Small employers can usually recover 100% of most of the statutory payments they make to employees plus compensation from HMRC.

The Check Employment Status for Tax (CEST) tool allows contractors and other individuals providing services - or businesses engaging workers to perform services for them - to determine whether the work should be treated as employment or self-employment for tax purposes.

Changes to the company size thresholds from April 2025 will also apply for the purposes of the off-payroll working (OPW) rules

It is common for some employers to pay their workers earlier than usual in December, for example if the business will be closed during the festive period.

As announced in the Autumn Budget, the national minimum wage (NMW) and the national living wage (NLW) are set to increase from April 2025.

HMRC has tightened up the process for claiming tax deductible employment expenses following a series of high-profile scandals.