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Taxpayers who return to the UK

Taxpayers who return to the UK

There are tax implications that you will need to consider if you previously left the UK to live abroad and are now either returning to live and work in the UK or are considering such a move. In most cases, if you have returned to live in the UK you will be classed as...
Sign in to Childcare Account

Sign in to Childcare Account

HMRC’s Childcare account can be used to claim 30 hours free childcare or to pay for your Tax-Free Childcare. HMRC’s sign in page for the account states that in order ‘…to keep getting your 30 hours free childcare or Tax-Free Childcare,...
Arranging to pay tax bill by instalments

Arranging to pay tax bill by instalments

Businesses and self-employed people in financial distress, and with outstanding tax liabilities, may be eligible to receive support with their tax affairs by applying to HMRC’s Time To Pay service. These arrangements are agreed on a case-by-case basis and...
HMRC wins disguised remuneration case

HMRC wins disguised remuneration case

HMRC has welcomed a recent Court of Appeal decision concerning a disguised remuneration case. These types of schemes provide employees with the bulk of their earnings in the form of loans that are used to try and avoid paying Income Tax and National Insurance...
Dividend tax increase from 6 April 2022

Dividend tax increase from 6 April 2022

A reminder that the 1.25% increase in NIC contributions that came into effect on 6 April 2022 are reflected in a similar increase in the tax charge on dividends.  This means that the dividend tax rates for 2022-23 are as follows (all rates having increased...
Planning for Basis Period reform

Planning for Basis Period reform

The basis period reforms will change the way trading income is allocated to tax years. The reforms will change the basis period from a ‘current year basis’ to a ‘tax year basis’. Under the current rules there can be overlapping basis periods,...