Self-Assessment

Marriage Allowance lets a lower-earning spouse or civil partner transfer £1,260 of their Personal Allowance to their partner, cutting the

Pre-trading expenses are business costs you pay before your business starts trading, and you can claim tax relief on them

To register as self-employed, you register for Self Assessment online with HMRC by 5 October after the end of the

The SA108 is the capital gains summary page of your Self Assessment tax return, used to report gains and losses

A partnership tax return (form SA800) is the annual return a business partnership sends to HMRC to report its profit

Simplified expenses are HMRC flat rates that sole traders and some partnerships can use instead of working out the actual

Student loan repayments for 2026/27 are 9% of your income above your plan’s threshold: £26,900 for Plan 1, £29,385 for

A Time to Pay arrangement is an agreement with HMRC to pay a tax bill you cannot afford in full

Working from home tax relief has changed for 2026/27: employees can no longer claim the £6 a week deduction from

Tax for online sellers explained: what eBay, Vinted and Etsy report to HMRC, the £1,000 trading allowance and the rules…