The UK remittance basis allows non-domiciled residents to be taxed only on UK income and remitted foreign income.

Understanding HMRC SIPP Commercial Property Rules The rules surrounding the use of Self-Invested Personal Pensions (SIPPs) to invest in commercial properties are both specific and beneficial for UK taxpayers seeking flexible and potentially lucrative investment opportunities. This article, the first of a three-part series, will focus on the foundational elements of these regulations and how individuals can utilise SIPPs for commercial property investments. HMRC SIPP Commercia

Understanding Mileage Allowance Relief Introduction to Mileage Allowance Relief Mileage Allowance Relief (MAR) provides a method for UK taxpayers to reduce their tax bill by claiming for business mileage if their employer does not reimburse them at the HMRC's approved rates. This guide will explore how individuals, whether employed or self-employed, can claim MAR on their self-assessment tax returns. Mileage Allowance Relief on Self Assessment Explained for 2026 Filings | Pro

Overview of Non-Resident Taxes Non-residents in the UK are generally taxed only on their UK-sourced income. This includes earnings from employment performed in the UK, rental income from UK properties, dividends from UK companies, and income from conducting business within the UK. Understanding your tax obligations is crucial to ensuring compliance and optimising your tax situation. Non-Resident Taxes Explained for the UK in 2026: What You Still Owe to HMRC | Pro Tax Accounta

Discover the reformed Overseas Workday Relief (OWR) rules from April 2025, including eligibility for new UK residents, £300k caps, and how to claim tax savings on overseas earnings. Essential 2025/26 guide with examples and planning tips for 2026.

The recent election of the Labour Party has brought forth significant anticipation regarding potential tax reforms in the UK. With...

Understanding the HMRC Complaints Process When dealing with Her Majesty's Revenue and Customs (HMRC) in the UK, taxpayers might occasionally find themselves in need of lodging a complaint due to various issues such as errors, delays, or poor service. This first section of our comprehensive guide on "How to Complain to HMRC" will navigate you through the initial steps and essential information for effectively communicating your concerns to HMRC. Overview of the Complaints Proc

Understanding the Construction Industry Scheme (CIS) The Construction Industry Scheme (CIS) is a critical framework for tax deduction in the construction sector in the UK. Under CIS, contractors must deduct money from subcontractor payments and pass it to HM Revenue and Customs (HMRC). This tax withholding primarily covers subcontractors' National Insurance and tax contributions. Both contractors and subcontractors must register for the scheme if the work includes various con

In the UK, navigating the complexities of taxes associated with property transactions can be daunting. Two primary taxes that often cause...

Understanding Council Tax Exemptions Council Tax in the United Kingdom is a local taxation system on domestic properties. Each property...