Reiki healers, reflexologists and other complementary therapists are self-employed sole traders for tax purposes, with no special VAT exemption. Registration, expenses and the trading allowance in 2026/27.
RNLI lifeboat crew are unpaid volunteers, while HM Coastguard Rescue Officers receive taxable callout fees on top of volunteering. Here's exactly how each is treated for tax, mileage claims, and what to declare on a Self Assessment return.
Balancing childcare and elderly parent care at the same time creates overlapping claims — Tax-Free Childcare, Carer's Allowance, Attendance Allowance and grandparent NI credits. How they interact in 2026/27.
Self-employed scaffolders working for contractors face CIS tax deductions at source, plus CISRS card and PPE costs. Full worked example on £40,000 gross CIS turnover.
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.
