How UC surplus earnings work, the carry-forward calculation, interaction with the Minimum Income Floor, seasonal income challenges, and managing fluctuating self-employed income.
HMRC lets remote workers claim GBP 6/week tax relief for working from home. Here is how to claim up to GBP 312 per year in 2026/27.
Zero hours workers in the UK have the right to minimum wage, holiday pay, and from 2026 the right to request guaranteed hours. We explain every entitlement clearly.
What you can and can't deduct as a sole trader on your Self Assessment. Home office, mileage, phone, subsistence, professional fees, capital allowances and the £1,000 trading allowance — with worked examples.
Part 3 of our Self Assessment series — how to declare employment, self-employed, dividend, rental, foreign, savings, crypto and CGT income on your UK tax return. With the boxes to fill, evidence to keep, and common errors.
Step-by-step guide to registering for Self Assessment, getting your UTR (Unique Taxpayer Reference) number, setting up your HMRC Government Gateway account and what to do if things go wrong.
Most UK workers never need to do a Self Assessment. But about 12 million do. Here's the precise list of trigger conditions for 2024/25 and 2025/26 — and how to register if it turns out you do.
Running a Christmas market stall for just six or eight weeks still creates UK tax obligations. Self Assessment registration, the £1,000 trading allowance, and record-keeping for cash sales, explained for 2026/27.
How UK tax works for a frontier worker living in the UK and working in Ireland (or vice versa) — residency, double taxation relief, where National Insurance is paid, and how to register with HMRC in 2026/27.
How HMRC's common-law 'badges of trade' test decides whether an activity is a taxable trade or a tax-free hobby, how it interacts with the £1,000 trading allowance, and two contrasting worked scenarios.
How the 12.07% rolled-up holiday pay method works for irregular-hours and part-year workers under the law formalised from April 2024, why that specific percentage is used, and how to check it's being applied correctly on your payslip.
How the frozen £12,570 primary threshold and £50,270 upper earnings limit mean a growing share of every pay rise is caught by National Insurance in 2026/27, even though the NI rates themselves haven't changed.