The High Income Child Benefit Charge claws back Child Benefit between 60,000 GBP and 80,000 GBP of adjusted net income. A pension contribution that lowers your adjusted net income can keep the benefit and cut your tax in one move.
If your self-employed profits are low, voluntary Class 2 National Insurance can buy a full qualifying year for a fraction of the cost of Class 3. Here is how the maths stacks up in 2026/27.
Large companies must pay corporation tax in quarterly instalments rather than nine months after year end. Learn the GBP 1.5m profit threshold, how associated companies affect it and when payments fall due in 2026/27.
Each spouse gets a GBP 500 dividend allowance in 2026/27. Transferring shares to a lower-rate partner can save real tax. Here is how the numbers work and the rules to follow.
The Enterprise Investment Scheme offers 30% Income Tax relief on investments up to GBP 1m a year, plus tax-free growth and loss relief. Here is how it works for higher earners in 2026/27, with the risks spelled out.
Your first flexible pension withdrawal is usually taxed on a month 1 emergency code, which can overtax a one-off lump sum by thousands. Here is why it happens and how to reclaim it in 2026/27.
Paying a spouse a genuine wage can use their GBP 12,570 Personal Allowance and shift income out of your higher-rate band. Learn the wholly and exclusively rule, the NI thresholds, and the traps that get small businesses caught.
The GBP 10,500 Employment Allowance cuts employer NI, but a company whose only employee is its sole director usually cannot claim it. Here is the rule and the planning around it.
A Gift Aid donation pushes the top of your 20% basic-rate band higher, so a higher-rate taxpayer reclaims 20% on the gross gift. Donate GBP 800 net and a GBP 1,000 gross gift can cut your tax bill by GBP 200.
The furnished holiday lettings tax regime is gone from April 2025, so holiday lets and standard buy-to-lets are now taxed alike. Here is what changed and what it costs.
Regular gifts out of surplus income can be immediately exempt from Inheritance Tax, with no upper limit and no seven-year wait. Here is how the normal expenditure exemption works.
Miss the GBP 90,000 VAT threshold and register late, and HMRC backdates your liability. What you owe, the penalties, and how to handle a missed registration.
