SRT: Split Year Treatment Toolkit

Last Updated: 06 July 2026

Split Year Treatment Toolkit: for the purposes of the UK's Statutory Residence Test (SRT), you can apply Split Year Treatment for UK tax purposes?

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Making Tax Digital: CIOT & ATT survey results

Last Updated: 31 August 2023

Members of the CIOT and ATT have expressed their concerns about HMRC’s Making Tax Digital Proposals in a survey conducted by the professional bodies.

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HMRC Agent Update Oct/Nov 2016

Last Updated: 31 August 2023

HMRC have issued their Agent Update for October / November 2016: we have summarised the key content for you with links to our detailed guidance on the topics covered.

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HMRC: Employer Bulletin October 2016

Last Updated: 31 August 2023

HMRC have published their Employer Bulletin for October 2016. We summarise the key content for you, with links to our detailed guidance on the topics covered.

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IR35: the story behind this week's headlines

Last Updated: 31 August 2023

In Paya Limited and Tim Wilcox Limited v HMRC [2016] TC03856 the BBC fails to persuade the First Tier Tax Tribunal (FTT) that 'Aunty knows best' when it comes to IR35 witness evidence

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HMRC Tax refund more phishing

Last Updated: 31 August 2023

HMRC: Tax refund received. If you get one of the following emails, it's not from HMRC. Don't click on the links, you are not really getting a refund.

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  • Landlords lose interest relief court case
  • CIOT urges chancellor to reform tax policy making
  • Careless error leads to pensions charge
  • Northern Ireland Corporation Tax
  • Managing Pay As You Earn in real time: challenges faced by micro-employers

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