Most agency nursing work is taxed via PAYE or an umbrella company, and NHS-facing agency roles are almost always treated as inside IR35, meaning limited company working rarely delivers the tax savings some nurses expect. Here is the 2026 breakdown.
The Annual Investment Allowance lets most businesses deduct the full cost of qualifying equipment against profits in the year of purchase, up to £1 million. Here's how it works, what qualifies, and how it compares with ordinary capital allowances.
UK air traffic controller pay from trainee to qualified ATCO, why the pay jump is so steep, and a full income tax and National Insurance worked example for 2026/27.
Online platforms including Airbnb now report host earnings directly to HMRC. What this means for UK hosts' tax obligations in 2026, and how it changes the compliance picture.
Selling surplus vegetables, fruit or plants from an allotment is covered by the £1,000 trading allowance for most growers. When it tips into a taxable trade, and what expenses can then be claimed, in 2026/27.
Amazon FBA sellers face specific tax questions around stock valuation, VAT on fulfilment fees and the £90,000 threshold. A practical UK guide for 2026/27.
How the apprentice minimum wage, tax and National Insurance apply to electrical apprenticeships in 2026/27, with a year-by-year pay progression example.
Reservist training pay and mobilisation pay are both taxable, but a reservist's civilian employer receives compensation for their absence, and specific NI rules apply during mobilisation. Here is how reservist pay and tax work in 2026/27.
Most barbershop staff rent their chair rather than draw a wage — a structure HMRC scrutinises closely. Full guide to chair rental agreements, deductible expenses, and a worked example on £32,000 turnover.
A bare trust is the simplest trust structure available for passing money to grandchildren — legally theirs from day one, but held and managed by you as trustee until they're old enough. Here's how it works and where the Inheritance Tax benefit comes from.
Self-employed beauticians usually mix chair or room rental with product costs and specialist kit. Here's how it all adds up on a typical £22,000-£38,000 turnover for 2026/27.
Self-employed beauty therapists and nail technicians often rent a chair or room in a salon rather than employ staff. Full worked example on £22,000 turnover, chair-rent deductions and product costs.