New tool to help determine whether activities are “qualifying”

HMRC has published a new online tool to help companies decide whether they are eligible to make a claim for research and development (R&D) relief. How does it work and is it worthwhile?

HMRC to raid bank accounts for unpaid tax

HMRC is restarting the use of direct debt recovery for individuals and businesses who choose not to pay the tax they owe despite having the means to do so. Who’s in the firing line?

In-year relief claim? Prove it

Taxpayers not in self-assessment and who need to claim relief on pension contributions must now send evidence to HMRC. What’s the full story?

HMRC has withdrawn Form 652. How should you notify VAT errors going forward?

HMRC has recently expanded the scope of taxpayers who can arrange a payment plan online. What are the new parameters and conditions?

HMRC has recently expanded the scope of taxpayers who can arrange a payment plan online. What are the new parameters and conditions?

New two-tier mileage rates for electric vehicles

The amount that employers can reimburse staff for business travel in company cars changes from 1 September 2025. What are the new rates, and why is this update different to previous ones?

Tax trap when renting to relatives

Your cousin is in financial difficulties and has nowhere to live. One of the properties you let is vacant and you’ve offered it to him as a temporary home. You’ll only charge him a minimal rent. How might this negatively affect your tax position?

Late payment interest to be cut

A cut to the Bank of England base rate means there will be another reduction in HMRC's penalty interest rates. What are the new charges and when will they take effect?

Opt out of winter fuel payments by 15 September

HMRC has issued new guidance on the winter fuel payments. What do you need to know?

Change to IHT on pensions proposals

HMRC has published a policy statement announcing an important change to its plans to include pension savings in an individual's estate for inheritance tax (IHT) purposes. What’s the full story?