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UK and overseas property businesses
Profits arising from land or property are treated as arising from a property business.
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Asif Patel
Relief for additional expenses of working from home
In a post on X, HMRC recently warned taxpayers ‘not to get caught out by ads promising quick refunds for working from home’, urging taxpayers to check…
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Asif Patel
Jointly owned holiday lets – Should you make a Form 17 election?
The favourable tax regime for furnished holiday lettings (FHLs) came to an end on 5 April 2025.
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Asif Patel
Employ a worker on a small salary to access the Employment Allowance
Employer’s National Insurance rose considerably from 6 April 2025.
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Asif Patel
Enjoy £1,000 of property income tax-free
The property allowance enables individuals to enjoy property income of up to £1,000 each tax year free of tax and without the need to report it to HMRC.
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Asif Patel

July 2025

Looking ahead to MTD for landlords
The way that many landlords will report details of their income and expenses to HMRC is changing from April 2026 onwards.
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Asif Patel
Claim a refund if you have overpaid tax
There are various reasons why tax may be overpaid, and when more tax has been paid than is due, it is understandable that the taxpayer will want this to…
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Asif Patel
Starting a business as a sole trader
When starting a business, there are various decisions to make and tasks to perform.
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Asif Patel
Using ISAs to benefit from tax-free savings income
A combination of higher interest rates and stealth taxation may mean that you are now paying tax on savings income for the first time.
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Asif Patel
What expenses can you deduct if you are self-employed?
If you are self-employed, you will pay tax on your taxable profit.
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Asif Patel
CIS deductions not made – what happens now?
If a contractor has not made the appropriate CIS deductions from the payments made to subcontractors, HMRC can issue a ‘determination assessment’ in…
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Asif Patel
MTD for Income Tax: Jointly held property
If an individual meets the qualifying income test, they will be mandated to comply with the Making Tax Digital for Income Tax (MTD for IT) Regulations.
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Asif Patel
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