HMRC has updated its Employment Income Manual to bring the guidance on charging electric company cars at home in line with the legislation.

HMRC has introduced two new measures to tackle the rise in fraudulent research and development (R&D) claims.

Individuals who build their own home, or complete part of the build project themselves, are entitled to reclaim the VAT paid on materials under the VAT homebuilders scheme.

The online form for requesting overlap relief information for basis period reform is now live.

A dramatic simplification of the MTD processes to be introduced in 2026 including no EOPS; cumulative submissions each quarter; and restrictions for complex situations.

The national living wage (NLW) will increase by 9.8% to £11.44 per hour from April 2024. The higher rate will also apply to 21 and 22-year-olds for the first time.

Cash basis to replace accruals for the self-employed as standard tax reporting method for 2024-25 (first year of tax year accounting).

The Chancellor has announced cuts to national insurance contributions for self-employed taxpayers and employees.

A guide to the Autumn Statement 2023 (including key announcements from the Spring Budget coming into effect next year).

HMRC has given taxpayers an extra two years to plug any gaps in their NIC record from April 2006.

Claiming child benefit is, after the initial claim, an incredibly straightforward process (subject to the issues raised above regarding higher earners).

If your company undertakes research and development (R&D) you will usually benefit from generous tax relief.

There is currently no legislation specifically targeted at social media influencers, however the fast-growing industry is very much on HMRC's radar.

In families where child benefit is claimed, it is important that the individual or couple receiving the child benefit keeps a close eye on their income level.

HMRC has confirmed that requirements to report additional information will come into effect from the 2025-26 tax year or possibly a later period.