Free UK Tax Guides & Answers

You must file if you're self-employed with income over £1,000, a company director, earning over £100,000, have rental or savings income, or received Child Benefit while earning over £60,000.

Online returns for 2025/26 must be filed and tax owed paid by 31 January 2027. Paper returns are due 31 October 2026. Missing the deadline results in an automatic penalty point.

MTD for ITSA requires sole traders and landlords earning over £50,000 to keep digital records and file quarterly updates to HMRC via approved software. Mandatory from April 2026.

The personal allowance is £12,570 for 2025/26. It tapers from £100,000 and is fully withdrawn at £125,140, creating a 60% effective marginal rate on income between those two figures.

Basic rate 20% (up to £50,270), Higher rate 40% (£50,270–£125,140), Additional rate 45% (above £125,140). Scottish taxpayers have different rates set by the Scottish Parliament.

Self-employed people can claim actual home-working costs or HMRC's flat rate (£10–26/month by hours worked). Employed people not reimbursed by their employer can claim via a P87 form.

The VAT threshold remains £90,000 for 2025/26. Once your taxable turnover exceeds this in any rolling 12-month period, you must register within 30 days.

A simple aspect enquiry can resolve within weeks; a full enquiry typically takes 6–24 months. Professional representation usually speeds up the process significantly and reduces stress.