Locum dentists often mix NHS and private income, with different VAT treatment for each. Full worked example on £65,000 income and how the NHS/private split affects tax.
Locum GPs face a distinctive mix of NHS pension superannuation, medical indemnity and practice-by-practice self-employment. Full worked example on £75,000 income and what's deductible.
How locum opticians are typically paid and taxed in 2026/27 — day rates, PAYE vs self-employed status, expenses, and what actually lands in the bank after tax and National Insurance.
Locum pharmacists usually work through an agency, either self-employed or via an umbrella company. Full worked example on £58,000 income and how the two structures compare for take-home pay.
Locum veterinary surgeons work self-employed across multiple practices, with their own indemnity and professional fees. Full worked example on £52,000 income and what's deductible.
Since the Furnished Holiday Lettings regime was abolished, long-term lets and holiday lets are taxed almost identically. What actually still differs between the two in 2026/27.
The practical pension, tax code and benefits checklist after losing a spouse or civil partner in 2026/27 — bereavement support payment, survivor pension benefits, tax code changes and Marriage Allowance.
Magistrates are unpaid volunteers who can claim a Loss of Earnings Allowance and travel/subsistence expenses. How HMRC treats these payments, and how self-employed magistrates should record them, in 2026/27.
A self-employed man-and-van or small removals operation has vehicle costs, fuel and van insurance as its biggest expense category, alongside the usual self-employed registration and National Insurance rules. Here is how it works in 2026/27.
Self-employed man-and-van removal businesses have unusually high vehicle costs relative to their earnings. Full worked example on £48,000 turnover, when you need to pay a helper via PAYE or CIS, and what you actually keep.
Letting out a marina berth, mooring or renting out a boat brings its own property vs trading income questions. How 2026/27 Self Assessment treats mooring and boat-letting income.
Selling handmade crafts at markets, fairs and online alongside a stall pitch has specific stock, pitch-fee and trading-allowance considerations. How 2026/27 Self Assessment applies.
