HMRC carry out risk assessments on all repayment requests, including Self Assessment tax returns which result in a tax refund being due. Unfortunately, HMRC have found that some repayment requests are fraudulent. HMRC therefore issue letters to taxpayers where they think the repayment request may ...

This article explains how you can ensure that voluntary Class 2 NICs for 2019/20 are accepted by HMRC even if you filed your tax return late. Note that tax returns filed by 28 February 2021 are technically late even though HMRC will not charge a late-filing ...

We are all on the lookout for a bargain when shopping online! But with the end of the Brexit transition period, from 1 January 2021, items bought from within the EU, may now be more expensive. As the government have taken the opportunity to change some other rules too, this may also apply to items ...

HMRC have advised LITRG that they are sending letters and issuing protective assessments over the next few weeks relating to offshore tax liabilities. HMRC often issue a protective assessment when they are close to a deadline beyond which they cannot formally ‘assess’ outstanding tax. If HMRC do ...

The Supreme Court has recently found some Uber drivers were ‘workers’ rather than ‘self-employed’ for employment law purposes. In this article we explain what this means and also look at why headlines such as ‘Supreme Court's decision means drivers should be considered as workers entitled to ...

As we approach the introduction of the off-payroll working rules from 6 April 2021, this article summarises the support available from HMRC to help you prepare. Guidance is also available from LITRG if you are considering moving away from working through a limited company due to the new rules.