Tax Rights
Personal allowance, self assessment, HMRC investigations, appeals, tax credits, VAT, capital gains tax, and inheritance tax under UK law.
Personal Tax Allowance
Most people in the UK can earn a certain amount each year tax-free. This is called your Personal Allowance. For the 2024/25 tax year, it is £12,570.After that, you pay income tax at these rates (Engla...
Self Assessment Tax Returns
If you're self-employed, a company director, or have significant untaxed income, you'll need to file a Self Assessment tax return each year.Key annual deadlines:5 October: Register for Self Assessment...
HMRC Investigation Rights
HMRC can open an enquiry (investigation) into your tax return to check if it's accurate. There are two types:Aspect enquiry: HMRC checks a specific part of your return (e.g., one expense claim).Full e...
Right to Appeal Tax Decisions
If you disagree with a tax decision by HMRC — an assessment, a penalty, or a refusal — you have the right to challenge it.The appeals process has two stages:Internal review: Ask HMRC to have the decis...
Tax Credits and Benefits
Several tax-related benefits and reliefs are available to UK residents:Child Benefit: £26.05/week for the first child, £17.25 for each additional child. Available to anyone responsible for a child und...
VAT Rights
Value Added Tax (VAT) is a tax on goods and services. If you run a business, you need to understand when and how to register:You must register for VAT if your taxable turnover exceeds £90,000 in the p...
Capital Gains Tax
Capital Gains Tax (CGT) is a tax on the profit when you sell (or "dispose of") an asset that has increased in value. It applies to:Property (not your main home — see below)Shares and investm...
Inheritance Tax
Inheritance Tax (IHT) is charged on the estate (property, money, and possessions) of someone who has died. The key thresholds are:Nil-rate band: £325,000 — no IHT on the first £325,000Residence nil-ra...