Tax topic

Property and land tax

Evidence-led explanations of property tax and HMRC compliance processes.

Property and HMRC compliance topics

Use the task-specific guidance in this section and check each page’s applicable period and primary sources.

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.