HGV drivers can claim overnight subsistence and Driver CPC training costs against tax, whether employed or owner-operator self-employed. Full worked example on £42,000 income both ways.
How the High Income Child Benefit Charge works in 2026/27, why some families who opted out should reconsider, and how the charge can now be collected through PAYE instead of Self Assessment.
The 45p/25p Approved Mileage Allowance Payment rates don't change for long rural distances in the Scottish Highlands. How the AMAP rules actually work for high-mileage rural workers in 2026/27.
Fuel is more expensive in remote parts of Scotland, and a specific rural fuel duty relief scheme has applied since 2012. How the scheme works and where it applies in 2026/27.
A vehicle built more than 40 years before 1 January of the current year is exempt from Vehicle Excise Duty (road tax) in the historic vehicle tax class. Here is how the rolling 40-year rule works in 2026.
How self-employed historical reenactors and living-history performers in the UK handle Self Assessment, costume costs and event-based income in 2026.
How to set up a Time to Pay arrangement with HMRC for a Self Assessment tax bill in 2026/27, what interest applies, and when the online payment plan tool can and can't be used.
Furnished holiday lets can be liable for business rates instead of Council Tax, but only if they meet specific letting-day thresholds. How the rules work in 2026.
A holiday home in France creates UK tax obligations even though it never generates UK-sourced income — from declaring rental income on Self Assessment to double taxation relief and eventual UK Capital Gains Tax and Inheritance Tax exposure. Here is how it works in 2026/27.
A holiday let mortgage is underwritten on projected seasonal rental income and usually costs more than a standard buy-to-let mortgage, but unlocks Furnished Holiday Letting tax treatment. Full 2026 comparison.
Using a residential mortgage for a property you actually let out as a holiday home can breach your mortgage terms. How holiday let mortgages differ in affordability, deposit and rates in 2026/27.
Furnished holiday lettings lost their special tax status from April 2025 — so how does a holiday let actually compare to a standard long-term rental for tax in 2026/27?