In-year relief claim? Prove it
Taxpayers not in self-assessment and who need to claim relief on pension contributions must now send evidence to HMRC. What’s the full story?
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Can you beat the bonus tax trap?
A fellow director has asked whether his bonus payment can be delayed until after 5 April 2026 to reduce his personal tax bill. Does his plan work and, if so, how does it impact the company’s tax position?
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HMRC publishes penalty guidance for MTD IT
HMRC has published guidance on how penalties will apply under Making Tax Digital for Income Tax (MTD IT). With mandation approaching from April 2026, what do you need to know about the new regime?
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Company car calculator
Want to know the amount of the benefit you will be taxed on by taking a company car? Easily work that out with our tool, you can even see what difference making a contribution to the cost of the car will have.
Taxpayers who are due additional tax relief on their pension contributions, i.e. higher or additional rate taxpayers who are not within self-assessment, can ask HMRC to amend their PAYE code to include the tax relief. Prior to 1 September 2025, only some of these taxpayers were required to provide evidence of the contributions made. Since 1 September, HMRC will only accept claims made using its online service or by letter and evidence must be provided to support the claim. A statement from the pension provider or payslips showing the contributions made will suffice.
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