A cycle to work salary sacrifice scheme reduces your gross pay, cutting income tax and National Insurance together. Here is a full worked example at basic and higher rate for 2026/27.
How the Small Business Bonus Scheme reduces non-domestic (business) rates for small firms in Scotland in 2026/27, the rateable value thresholds, and how it differs from English small business rate relief.
How Scottish sole traders pay income tax on their trading profits in 2026/27 — the same six-band Scottish system that applies to employees applies to self-employed income too.
When a company offers shares instead of a cash dividend, HMRC still taxes it as dividend income based on the cash value forgone — plus it sets your CGT cost basis for the new shares. Here's how scrip dividends actually work for tax purposes.
Transferring the family home between divorcing spouses is usually exempt from Stamp Duty Land Tax — but not always. How the court order exemption works and when SDLT still applies in 2026.
Buying a neighbour's garden strip or an adjoining plot soon after your house purchase can trigger HMRC's SDLT 'linked transaction' rules, pushing you into a higher stamp duty band. How it works in 2026.
Starting a second job usually means your new employer applies a BR, D0 or 0T tax code — often correct, sometimes not. This checklist walks through exactly what to check so you don't overpay or underpay tax across two employments.
A holiday let only qualifies for business rates instead of council tax if it meets strict letting-day thresholds — and the rules tightened significantly in recent years. Here is exactly what you need to hit.
A share buyback can be taxed as a dividend or as a capital gain, and the difference in your tax bill can be enormous. Here is how HMRC's 'substantial reduction' test works and what an owner-manager needs to satisfy.
Shared Lives carers, who welcome an adult with care needs into their own home, benefit from Qualifying Care Relief — the same generous tax exemption used by foster carers, which shelters most or all of their care payments from income tax.
Letting out shooting or fishing rights on your land creates taxable income, but the exact treatment — Self Assessment trading income, property income, or something else — depends on how the arrangement is structured. Here's how HMRC actually categorises it.
Simple Assessment is a bill HMRC calculates for you with no tax return required, unlike Self Assessment where you calculate and file your own return. Who gets each, and how payment works in 2026/27.
