Basis period reform only affects some self-employed individuals and partners in partnerships. If you are affected, the way you report your profits for tax purposes has changed from the 2023/24 tax year onwards. This page explains what basis periods are, the changes made under basis period reform, ...

This page gives an overview of some of HMRC’s digital services, how to access them (including proving your identity) and what support is available to help you use them. The information on this page is subject to change as HMRC continually improve and expand what is available online.

This page explains how you register as self-employed for income tax and National Insurance contributions (NIC) purposes.

HMRC are currently sending out P800 tax calculations to certain people who paid tax under Pay As You Earn in the 2023/24 tax year. If you receive a P800 showing that you have paid too much tax, you will be due a repayment. But beware – the way HMRC issue repayments to most people has recently ...

Some parents and carers who claimed child benefit before May 2000 may have missed out on Home Responsibilities Protection (HRP), a scheme designed to protect their state pension entitlement. HMRC are writing to people who they think might be affected to explain how they can check and claim for ...

The Finance and Public Administration Committee of the Scottish Parliament are carrying out their pre-budget scrutiny in respect of the Scottish Budget 2025-26. Their inquiry focuses on three key areas. The LITRG response focuses on the second of these, which relates to the Scottish Government’s ...