How HMRC tells a taxable side income from a tax-free hobby, and how the £1,000 trading allowance in 2026/27 lets many casual sellers avoid registering for Self Assessment altogether.
The Residence Nil-Rate Band of £175,000 tapers away by £1 for every £2 an estate exceeds £2,000,000, disappearing entirely above £2,350,000. Full worked example for a £2.2 million estate in 2026/27.
At 45% Income Tax and facing tapered pension allowances, additional rate taxpayers face a genuinely different ISA-vs-pension calculation than basic rate earners. Here's the maths for 2026/27, including the personal allowance taper trap.
How locum veterinary surgeons and vet nurses are taxed in 2026/27 — self-employed vs agency PAYE, IR35 considerations, and allowable expenses like RCVS fees and indemnity insurance.
When market traders and regular car boot / trading sellers need to register as self-employed in 2026/27, the £1,000 trading allowance, and what HMRC expects to be declared.
Tax rules for chair-rent hairdressers and mobile hairdressers/beauticians in 2026/27 — what counts as self-employment, allowable expenses, and Class 4 NI.
How National Insurance works for a director who holds two or more directorships or PAYE jobs in 2026/27 — aggregation rules, annual vs monthly earnings periods, and avoiding overpaid NI.
How Land and Buildings Transaction Tax applies to commercial and non-residential property purchases in Scotland in 2026/27 — separate rates and bands from residential LBTT, plus lease transactions.
How Land Transaction Tax applies to commercial and non-residential property purchases and leases in Wales in 2026/27, and how it differs from residential LTT and from LBTT in Scotland.
How business (non-domestic) rates relief for small businesses works in Northern Ireland in 2026/27, including the Small Business Rate Relief Scheme bands and how NI rates differ from GB systems.
How VAT works differently for Northern Ireland businesses trading goods with the EU in 2026/27 under the Windsor Framework, compared with the rest of the UK, and why services are treated differently again.
What an HMRC P800 tax calculation means, why you might receive one in 2026/27, and how to claim a refund online, by cheque, or through your tax code — with a worked example.