The Boiler Upgrade Scheme offers £7,500 off air source and ground source heat pumps. Who qualifies, how to apply, EPC requirements, and how to combine with ECO4 in 2026.
EBTs and disguised remuneration schemes face HMRC's ongoing task force. Part 7A ITEPA 2003, the loan charge, settlements, employer NI on contributions, and legitimate EBT uses explained.
P11D(b) is the employer declaration of Class 1A NI on benefits in kind. Deadline 6 July 2026, payment by 22 July. How to file, what's covered, and how payrolling avoids it.
Married couples and civil partners split rental income 50/50 by default. Form 17 lets you declare the actual beneficial ownership split to HMRC — and potentially save significant tax.
The Habitual Residence Test (HRT) applies to Universal Credit, Housing Benefit, JSA, and Pension Credit. Who passes, who fails, and how returning UK nationals and EEA nationals are assessed.
Who can still claim Housing Benefit in 2026/27, how Local Housing Allowance (LHA) rates work, bedroom entitlement rules, and how the benefit cap affects your award.
IVA or DMP? Compare court protection, creditor contact, credit impact, fees, and eligibility to choose the right debt solution for your situation in 2026.
LLP partners pay income tax and Class 4 NI on profit shares via Self Assessment. Salaried member rules, LLP vs Ltd comparison, and VAT registration explained for 2026/27.
LHA is set at the 30th percentile of local rents per bedroom category. How BRMAs, bedroom entitlement and regional LHA rates work in 2026/27, with London vs Manchester examples.
NLW £12.21/hr for 21+ in 2025/26. Under-18 rate £6.40, 18-20 rate £10.00. How the accommodation offset of £10.66/day works and employer obligations explained.
Pensions sit outside your estate. Expression of Wishes guides trustees on who gets your death benefits. Tax rules before and after age 75, IHT changes from 2027, and how to update nominations.
Shareholder protection pays out on death or critical illness to fund a share buyout. Cross-option agreements, business trust structure, CGT, IHT BPR, and tax deductibility explained.
