How the rules actually work
Plain explanations of HMRC's rules in practice, for anyone trying to make sense of a letter, a tax code or an assessment.
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HMRC, cryptoassets and the letters that follow
How HMRC taxes cryptoassets, why crypto exchanges now report users to HMRC, what a crypto nudge letter means, and how to put past crypto gains right.
HMRC's "name and shame" list of deliberate tax defaulters
Who goes on HMRC's 2026 name and shame list of deliberate tax defaulters: the new £50,000 threshold, what is published, for how long, and the full disclosure rule.
HMRC penalties for careless and deliberate errors
How HMRC penalties for careless and deliberate errors work in 2026-27: the ranges, the reduction for disclosure, offshore rates, suspension and appeals.
Multiple dwellings relief and HMRC enquiries
How SDLT multiple dwellings relief worked, what counted as a dwelling, its abolition from 1 June 2024, and how HMRC checks past MDR claims and refunds.
The statutory residence test (SRT) explained
How the statutory residence test decides UK tax residence: the automatic tests, UK ties, day counting, split-year treatment and the records HMRC may ask for.
Accelerated payment notices and the loan charge
HMRC accelerated payment notices and follower notices, the loan charge on disguised remuneration, and the settlement scheme that followed the 2025 review.
How to appeal an HMRC decision
How to appeal an HMRC decision: the 30-day limit, statutory review, ADR, the First-tier Tax Tribunal, postponing tax, VAT hardship and late appeals.
Directors' personal liability for company tax
When HMRC can make a director, shadow director or shareholder personally liable for company tax: joint liability notices, phoenixing, PLNs and appeals.
Criminal or civil? How HMRC deals with tax evasion
Can you go to prison for tax evasion? How HMRC chooses between a civil COP9 case and a criminal investigation, the main offences and their maximum sentences.
HMRC debt collection and enforcement
What HMRC can do about unpaid tax: debt collectors, 7-day letters, taking goods, bank accounts, your home, bankruptcy, winding up and Time to Pay.
HMRC information notices under Schedule 36
What an HMRC Schedule 36 information notice can require, when you can appeal, what is protected, inspections, penalties, and what to do if one arrives.
HMRC penalty points, late filing fines and how to appeal
HMRC Self Assessment fines for late filing and payment, the new penalty points for Making Tax Digital in 2026, and how to appeal a penalty online or on SA370.
HMRC letters to online sellers and content creators
Selling on eBay, Vinted or Etsy, or earning as a creator? How platforms report you to HMRC, the £1,000 allowance, and what to do if a letter arrives.
HMRC Time to Pay arrangements
How HMRC Time to Pay works for Self Assessment, VAT, PAYE and Corporation Tax: online payment plans, what HMRC asks, interest, penalties and enforcement.
Is HMRC looking at your tax affairs?
How HMRC tells you it is checking your tax, what tends to prompt a check, whether it acts on tip-offs, and what to do — and not do — if you think it is looking.
The statutory residence test (SRT) for UK expats in the UAE
Moving to Dubai or Abu Dhabi does not by itself make you non-UK resident. How the statutory residence test works for UAE expats: day counts, ties and full-time work abroad.
HMRC inheritance tax investigations and enquiries
How HMRC checks an inheritance tax account, what an IHT enquiry looks at, how far back HMRC can go, and where executors stand if an enquiry letter arrives.
What is a non-resident landlord? The NRL scheme explained
How the non-resident landlord scheme works if you live abroad and let UK property: who it covers, tax at source, NRL1 approval and the personal allowance.
Nudge letters and the certificate of tax position
What an HMRC nudge letter is, whether you have to reply, what the certificate of tax position asks you to confirm, and why it should not be signed without care.
How far back can HMRC investigate?
HMRC can usually look back four years, six for careless errors and twenty for deliberate ones, with longer limits for offshore matters. How the time limits work.
Why retired people keep getting tax bills
The State Pension is taxable but paid gross. If it was deferred, a small second pension often cannot carry the tax, so HMRC sends a bill every year.
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