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Scotland’s non-domestic rates reliefs

Scotland’s non-domestic rates reliefs

Business rates is the commonly used term for non-domestic property rates. Business rates are charged on most non-domestic premises, including most commercial properties such as shops, offices, pubs, warehouses and factories. Some properties are eligible for discounts...
Moving goods to and from Northern Ireland

Moving goods to and from Northern Ireland

There are special procedures for moving goods in and out of Northern Ireland. Under the Northern Ireland Protocol, all Northern Ireland businesses continue to have access to the whole UK market.  HMRC lists the following six-steps that should be considered before...
Newly self-employed taxpayers

Newly self-employed taxpayers

Newly self-employed taxpayers should notify HMRC as soon as practicable when they begin working for themselves. However, HMRC must be officially notified by the 5 October following the end of the tax year so that a Self-Assessment return can be issued on time and to...
Making a claim on an unclaimed estate

Making a claim on an unclaimed estate

There are special intestacy rules that govern how assets are divided if you die without making a will. If this happens your assets are passed on to family members in accordance with a set legal formula. This can result in a distribution of assets that would not be in...
Passport fee increase

Passport fee increase

The government introduced new passport fees for all applications from 2 February 2023, the first time in 5 years that the cost of applying for a passport has increased. The new fees include the following changes: the fee for a standard online application made from...