CSOP, EMI, SAYE, RSUs -- how income tax applies when shares vest, and CGT when you sell. Includes the EMI CGT exemption, SAYE free share allocation and 2026/27 rates.
Employees can claim GBP 6/week (GBP 312/year) WFH flat-rate relief without receipts. Self-employed can claim actual costs or simplified rates of GBP 10-26/month. Full breakdown.
UK residents must declare foreign income including overseas employment, rental income, dividends and savings interest. The FIG regime, remittance basis and double-tax treaties explained.
HMRC sends nudge letters to prompt voluntary disclosure of undeclared income. This guide explains the types of letter, what HMRC knows and how to respond correctly.
If you discover you have underpaid tax, voluntary disclosure via the Let Property Campaign, certificate of tax deposit or direct contact can reduce penalties significantly.
Gifts made more than 7 years before death are IHT-free (as PETs). Within 7 years, taper relief reduces IHT: 100% if 0-3 years, 80% at 3-4, 60% at 4-5, 40% at 5-6, 20% at 6-7 years before death.
MTD for ITSA is mandatory from April 2026 for self-employed and landlords earning over GBP 50,000. Quarterly digital updates replace the annual SA return. Here is what you need to do now.
Marriage Allowance transfers GBP 1,260 of personal allowance from lower to higher earner, saving GBP 252/year. You can backdate 4 years for up to GBP 1,260 total. Here is how.
Marriage Allowance and Married Couple's Allowance sound similar but are entirely different tax reliefs with different eligibility rules. Marriage Allowance is available to most couples and saves up to GBP 252 per year, while Married Couple's Allowance applies only to those born before April 1935. This guide explains both.
Your P60 summarises total pay and tax deducted for the year. This guide explains every field, why you need it for Self Assessment, mortgage applications and tax refund claims.
Scotland has its own Income Tax rates and bands, set by the Scottish Parliament. In 2026/27 there are six bands ranging from 19% to 48%. This guide explains each band, who pays Scottish Income Tax, and how it compares to the rest of the UK.
Scotland has 6 income tax bands: 19% (Starter) to 48% (Top). Higher earners in Scotland pay significantly more than in England. This guide compares take-home pay at key salary points.
