Tax topic

Cross-border special situations

Evidence-led explanations for UK residence, foreign income and cross-border transitions.

Cross-border tax topics

Start with residence, source and applicable period, then use the task-specific guidance and primary-source record.

Recently source-checked guidance

Income Tax and PAYE

How to read your payslip and tax deductions

Understand gross pay, taxable pay, PAYE Income Tax, National Insurance and other payslip deductions, with practical checks for errors.

Making Tax Digital

Making Tax Digital for Income Tax

Check who must use MTD for Income Tax, the staged qualifying-income thresholds and the first mandatory year deadlines.

Income Tax and PAYE

Working from home tax relief for employees

Why employees cannot claim working from home relief for 2026/27, how earlier-year claims work, and what employers can still pay tax-free.

Self-employed tax

Side-hustle tax: when income must be reported

Check the £1,000 trading allowance against gross income, then compare relief with actual expenses and find the correct HMRC reporting route.