School governors are unpaid volunteers who can claim expenses for travel, childcare and training. How HMRC treats these payments, and when a governor might need to register for Self Assessment, in 2026/27.
Self-employed PADI or BSAC scuba diving instructors working UK or overseas dive centres have specific equipment, certification and foreign-income questions. How 2026/27 Self Assessment applies.
UK Seasonal Worker visa holders working in agriculture pay Income Tax and National Insurance the same way as any other employee. How PAYE, tax codes and NI apply in 2026.
How Seed Enterprise Investment Scheme (SEIS) tax relief works in 2026/27 — the 50% income tax relief, CGT reinvestment relief, loss relief, and the investment limits.
Share fishermen — paid a share of the catch rather than a wage — are self-employed under a distinct HMRC category with its own National Insurance rate. Full guide to how catch shares are taxed and the special Class 2 treatment for 2026/27.
How digital platform reporting rules work, the £1,000 trading allowance, and when selling on Etsy, eBay, Vinted or Depop actually needs to be declared to HMRC.
How VAT applies to match-day food, drink and screening events for UK pubs during the Six Nations 2026 championship, and what small hospitality businesses should track.
UK residents working a winter ski season abroad as a chalet host, rep or instructor still have UK tax obligations. How residency, foreign earnings and National Insurance work for 2026/27.
How UK-resident ski instructors working a winter season abroad are taxed in 2026/27, including UK tax residency rules, foreign tax and split-year treatment.
Special constables are unpaid volunteers, but many forces pay expenses and boot allowances. How HMRC treats these payments, and what happens if you have a full-time job as well, in 2026/27.
A sportsperson's testimonial year proceeds are tax-free up to £100,000 under a specific statutory exemption, but only where the testimonial is not contractual. Here is how testimonial tax works in 2026.
How the £150 per-head annual function exemption works, why going even £1 over makes the whole amount taxable, and how to structure multiple staff events correctly.
