How workplace pension auto-enrolment applies to adult social care workers in 2026/27, why low pay and zero-hours contracts affect contributions, and what to check on your payslip.
Agency workers are assessed for pension auto-enrolment exactly like any other worker — there's no separate 12-week wait, unlike pay and conditions under AWR. Here's how the agency, not the end client, becomes the employer for pension purposes.
A detailed worked comparison of buying an annuity versus using flexible drawdown on a £100,000 pension pot at retirement, covering income, tax and risk for 2026/27.
Business Asset Disposal Relief rose from 14% to 18% on 6 April 2026, still well below the standard 24% Capital Gains Tax rate on business sales. Worked example on a £500,000 gain, with the £1m lifetime limit.
Cash in a guitar case still counts as taxable income under UK law. Here's how buskers, street artists and living statues are actually taxed, what you can claim back, and why 'it's just tips' isn't a defence HMRC accepts.
How Capital Gains Tax works between separating spouses in 2026/27: a 3-tax-year no gain/no loss window from separation, or unlimited time under a formal divorce agreement, with a worked example.
If you haven't used your full £60,000 pension annual allowance in the last 3 tax years, carry forward lets you contribute the unused amount now — potentially over £200,000 in a single year. Here is exactly how it works.
Most individual landlords now use cash basis accounting by default under UK tax rules — recording rent when received and expenses when paid, not when invoiced. Here's when accruals accounting is still required or beneficial instead.
Withdrawing and redepositing an ISA yourself loses its tax-free wrapper for that money. The ISA transfer process keeps everything tax-free — here is exactly how it works and how long it should take.
How the capital gains tax chattels exemption protects personal possessions sold for £6,000 or less, how marginal relief softens the tax just above that line, and which chattels are wholly exempt regardless of value.
Registered childminders are almost always self-employed, filing Self Assessment and claiming a distinctive set of allowable expenses — including HMRC's specific household cost percentages for childminders. Here's how it works in 2026/27.
Civil partners and married couples get identical tax treatment in the UK in 2026/27 — the same Marriage Allowance, Capital Gains Tax transfers and Inheritance Tax exemption. Here is what is, and is not, different.
