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.
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.
Payrolling benefits in kind is compulsory from April 2026. Learn how it works, which benefits are excluded, the impact on tax codes and how to transition from P11D reporting.
Plastic Packaging Tax at £217.85 per tonne in 2026/27 -- who must register, the 30% recycled content threshold, exemptions, record-keeping requirements, and HMRC enforcement.
The domestic VAT reverse charge for construction shifts VAT accounting to the customer. Learn who it applies to, how to invoice, its cashflow impact and exceptions in 2026/27.
WFH tax relief is worth up to £312/year for employees. Learn the flat rate, how to claim via HMRC or Self Assessment, and what self-employed workers can claim for home office costs.
The buy-to-let tax landscape has changed dramatically since 2017. Section 24, the 5% SDLT surcharge on second homes, and the scrapping of Furnished Holiday Lettings relief in April 2025 have made residential property investment more expensive. Here's a complete update for 2026.
About 400,000 homes in England are estimated to be in the wrong council tax band. Successfully challenging your band can save £300-£800 per year and get a backdated refund. Here's how to do it.
HMRC charges interest on late tax payments at the Bank Rate plus 2.5%. In 2026 that means approximately 7.0% interest per year. Here's how much you owe and how to stop the clock.
An HMRC P800 (Tax Calculation) letter tells you if you've overpaid or underpaid tax. If you're owed a refund, you can claim it online within 45 days. If you owe tax and it's under £3,000, HMRC usually collects it through your next year's PAYE tax code.
You can pay your HMRC tax bill by bank transfer, BACS, CHAPS, debit card online, or cheque. Direct Debit and credit cards are no longer accepted for most tax payments. Here's how each method works and how to get the payment reference right.
