The loan charge applies to outstanding disguised remuneration loans as at 5 April 2019. Learn what qualifies, HMRC settlement terms, how to declare on Self Assessment and your options in 2026.
Enterprise Management Incentives explained: who qualifies, how EMI options are granted, taxed and exercised, and how BADR at 18% makes EMI one of the most tax-efficient employee rewards available.
Employment Allowance rises to £10,500 in 2026/27. Find out who qualifies, who is excluded, how to claim through payroll software and the connected companies rules.
Group relief lets profitable UK companies absorb losses from fellow group members. Learn the 75% ownership test, how surrenders work, consortium relief and the marginal relief interaction.
How the Help to Save account works: who qualifies, how to open one, the 50% government bonus after 2 and 4 years, and the impact on Universal Credit savings rules.
Two methods for claiming home office costs as a self-employed person in 2026 -- the flat rate simplified expenses method and the actual costs method -- plus the CGT risk and employee WFH relief.
Income protection insurance explained: short-term vs long-term policies, the deferred period, benefit amounts, how employer and personal policies are taxed, and why the self-employed especially need it.
Everything you need to know about Insurance Premium Tax in 2026 -- standard 12% and higher 20% rates, which policies are exempt, and how IPT appears on your policy documents.
Onshore and offshore investment bonds explained: the 5% tax-deferred withdrawal rule, chargeable events, top-slicing relief, and when bonds beat ISAs or pensions for UK investors.
The NHS Pension Scheme 2015 gives career-average benefits with CPI+1.5% revaluation and employer contributions of 23.7%. This guide covers contribution tiers, the accrual rate, worked examples and the McCloud remedy.
The old remittance basis ended April 2025. The new FIG regime gives qualifying new residents 4 years of foreign income exemption. Here is how it works in 2026/27.
OpRA rules restrict salary sacrifice to a narrow set of exempt benefits. Learn which schemes still work, how to calculate P11D values and employer Class 1A NI savings in 2026/27.
