Payroll Giving donates from your gross salary at your full marginal tax rate immediately. Gift Aid donates from net income and requires higher-rate taxpayers to reclaim relief via Self Assessment. Compare both for 2026/27.
Gross payment status under the Construction Industry Scheme lets subcontractors be paid in full, without the standard 20% or 30% CIS deduction. Here are the three tests and how to apply.
Since April 2025, English councils can charge up to 100% extra council tax on second homes. Here's which councils have adopted it, who's exempt, and what second-home owners need to know.
At the end of your Cycle to Work hire period, taking ownership of the bike usually means paying HMRC's Fair Market Value. Here's how the valuation tables work and what a £1,000 bike really costs at the end.
Working remotely from the UK for an overseas employer doesn't automatically mean you avoid UK tax. The Statutory Residence Test looks at your physical presence and ties to the UK, not where your employer is based.
Discretionary trusts face an inheritance tax charge every 10 years, plus exit charges when assets leave the trust. Here's how the periodic charge is calculated for 2026/27.
How EIS carry-back income tax relief lets you treat an investment as if made in the prior tax year, worked examples splitting a single investment, and the £1m/£2m annual limits for 2026/27.
UK law recognises three employment statuses, each with a different set of rights. Getting your status wrong can cost you minimum wage, holiday pay, or unfair dismissal protection. Here's how to tell the difference.
Most employment tribunal claims must be started within 3 months less one day of the event complained of — but ACAS Early Conciliation can pause the clock. Here's exactly how the deadlines and extensions work.
Employment and Support Allowance comes in contribution-based (New Style) and income-related forms, with very different eligibility rules and interaction with Universal Credit. Here's how they differ in 2026.
Firefighters can belong to one of three pension schemes depending on when they joined, plus the McCloud remedy choice for affected years. Here's how contributions, accrual and retirement ages compare.
Fixed-term employees have almost the same statutory rights as permanent staff, plus specific protections against less favourable treatment and against repeated renewals. Here's the full picture for 2026.
