The date of 30 September 2020 was the deadline by which those affected by the loan charge (who did not agree a settlement with HMRC), had to report the loan charge on a 2018/19 tax return and pay the tax due (or arrange a payment plan). HMRC are now issuing penalties to those that did not file a ...

If you are self-employed and need to claim certain benefits, such as contributory Employment and Support Allowance, you may need to have paid Class 2 National Insurance contributions for 2019/20 before your claim can be processed. HMRC have published guidance for those who pay these contributions ...

(8-14 February 2021)While it may not be possible to gather in large numbers this year, nevertheless the success of UK apprenticeships is something to celebrate. It’s not only young people who start apprenticeships – now many older people do apprenticeships too.

The Scottish Government has proposed the rates and thresholds for Scottish income tax that will apply to the non-savings and non-dividend income of Scottish taxpayers from 6 April 2021. These are subject to approval by the Scottish Parliament, which we expect in March 2021.

To avoid being overwhelmed by penalty appeals from taxpayers, HMRC have said that they will not charge late-filing penalties for 2019/20 Self Assessment tax returns filed online on or before 28 February 2021. However, any tax due for the year is still payable by 31 January 2021.

Many people will be filing 2019/20 tax returns under Self Assessment and making payments right up to the deadline on 31 January. Others will have received Simple Assessments from HMRC some time ago and these need to be paid by 31 January also.