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HMRC use a range of communication methods, as do fraudsters. Consequently, it can be difficult to be certain that a call, email, letter or text which seems to come from HMRC actually does. How then do you tell if the communication is genuine? Phone calls Scammers may pretend that they are from HMRC and try to extract a person’s bank details by telling them that they are entitled to a tax refund.…
A taxpayer may need to contact HMRC if they have a query about their tax affairs. There are various ways in which this can be done. HMRC’s digital assistant Taxpayers can ask HMRC’s digital assistant for help by visiting the Gov.uk website at www.tax.service.gov.uk/ask-hmrc/chat/self-assessment . If the digital assistant is unable to answer the question, the taxpayer can ask to be transferred to a…
VAT-registered businesses can generally reclaim VAT on goods and services purchased for business purposes. However, for a claim to succeed HMRC requires valid evidence to support those claims. In most cases, this means retaining a valid VAT invoice, but what is the situation should a full VAT invoice not be issued? An invalid VAT invoice A VAT invoice must contain specific information, including…
In the last few months, some taxpayers who possibly have had no dealings with HMRC previously have been receiving letters headed ‘Simple Assessment’. The letters are being sent to those taxpayers whose outstanding tax liabilities cannot be collected automatically through the Pay As You Earn (PAYE) system or who do not complete a self-assessment tax return. A simple assessment is issued when HMRC…
Having made the big decision to start a self-employed business, there will be countless decisions and administrative tasks to attend to. Informing HMRC of the new venture may not be high priority, particularly where income is uncertain. However, failure to do so and in time can lead to penalties, including possible backdated obligations. When is registration required? The key threshold is the…
On 21 May 2026, the Chancellor announced a temporary reduction in the rate of VAT applied to children’s meals and admission to certain attractions. It does not apply to sporting activities. The measure is intended to help families over the summer holiday period. Children’s meals and tickets to attractions currently are liable for VAT at the standard rate of 20%. However, from 25 June 2026 to 1…
Read this article to find out when the second Self-Assessment payment on account for 2025/26 must be made, and how to reduce it if it is too high.
The Chancellor has unveiled an extensive package of tax changes—some taking effect immediately, others phased in over the coming years. While positioned as a means of meeting fiscal targets without breaching manifesto commitments, the breadth of reform means that most taxpayers will feel the effects in one form or another. To help you understand the impact, we’ve summarised the headline…
Read this article to find out which health and welfare benefits can be provided to employees free of tax.
Self-employed earners whose profits are below the small profits threshold can opt to pay voluntary Class 2 National Insurance contributions. Read this article to find out whether this is worthwhile.
