CIS subcontractors normally have 20% or 30% deducted at source. Gross payment status stops deductions entirely -- here is how to qualify and apply in 2026/27.
UK trading losses can cut your tax bill -- set against other income, carry back 1 year (3 for new trades), or carry forward indefinitely. Full 2026/27 guide.
Ad revenue, brand deals and affiliate income are all taxable in the UK. Learn how Self Assessment, Class 4 NI and the GBP 1,000 trading allowance work for creators.
UK CGT on shares is 18% (basic rate band) or 24% (higher rate band) after the £3,000 annual exemption. Here's how Section 104 pooling works, when to report, and how 'Bed and ISA' avoids tax
From April 2026, APR and BPR are capped at GBP 1m combined (100% relief), with 50% relief on assets above GBP 1m -- affecting farmers who previously expected full IHT exemption. Full analysis.
HMRC Approved Mileage Allowance Payments: 45p/mile for first 10,000 business miles (25p above). Employees can claim the shortfall if employers pay less; self-employed use AMAP or actual costs.
BADR (formerly Entrepreneurs Relief) was raised from 14% to 18% on 6 April 2026. GBP 1m lifetime limit. This guide covers qualifying conditions, what counts as a material disposal, and planning.
HMRC treats cryptoassets as a capital asset. This guide covers CGT on Bitcoin sales, NFT disposals, staking rewards, DeFi loans and airdrops for 2026/27.
Capital Gains Tax rates changed significantly in October 2024 and the Annual Exempt Amount has been reduced from GBP 12,300 in 2022/23 to GBP 3,000. This guide explains every change, current 2026/27 rates, and what they mean for investors and property owners.
Child Benefit rates for 2026/27 are GBP 26.05 per week for the first child and GBP 17.25 for additional children. The High Income Child Benefit Charge applies when adjusted net income exceeds GBP 60,000, with the charge fully eliminating the benefit at GBP 80,000. Since April 2024 the charge is assessed individually, not per household.
If you are self-employed in the UK, Class 4 National Insurance is charged on your profits above GBP 12,570. This guide explains the 2026/27 rates, how Class 4 differs from Class 2, and how to pay through Self Assessment.
Dividends in the UK are taxed at separate rates from salary and employment income. In 2026/27 the Dividend Allowance is GBP 500. This guide covers every rate, how to report dividend income, and the salary-vs-dividend split for company directors.
