Research and insights

Published research, policy analysis and practical context for cross-border tax questions.

Search: self-employed · Jurisdiction: United Kingdom

Page 4 of 7 · 121 published records

• Compliance Essentials Under Budget 2025: Inheritance Tax Anti-Avoidance & Employee Expense Reliefs — With Budget 2025 introducing new anti-avoidance measures for trusts and non-long-term residents, and changing reliefs for employee home-working and eye tests from April 2026, businesses and individuals must adjust to avoid unexpected tax liabilities.
• MTD for Income Tax: What Sole Traders & Landlords Must Do Now — From April 2026 the UK is rolling out Making Tax Digital for Income Tax for select sole traders and landlords—this article guides you on what’s changing and how to stay compliant.
• Navigating MTD for Income Tax: What Sole Traders & Landlords Need to Do from April-2026 — Making Tax Digital for Income Tax (MTD ITSA) begins 6 April 2026 for many self-employed and landlords – here’s what that means for record-keeping, reporting and avoiding penalties.
• How Making Tax Digital for Income Tax Affects Sole Traders and Landlords from April 2026 — From 6 April 2026, many sole traders and landlords must adopt digital record-keeping and quarterly reporting under MTD for Income Tax. This article unpacks who’s in scope, what has to change, and how to stay compliant.
• Compliance Essentials: Making Tax Digital (MTD) for Income Tax Starting April 2026 — From 6 April 2026, many sole traders and landlords with gross income over £50,000 must begin keeping digital records and submitting quarterly updates under Making Tax Digital—failure to comply brings penalties.
• MTD for Income Tax: What Sole Traders & Landlords Need to Know from April 2026 — From April 6, 2026, many sole traders and landlords earning over £50,000 must start using Making Tax Digital with quarterly updates—here's how to prepare.
• Taxation of Carried Interest from April 2026: What Asset Managers and Globally Mobile Individuals Must Know — From April 2026, the UK’s carried interest rules are overhauled: moving fully into the income tax regime with new multipliers and stricter definitions — vital reading for fund-managers and cross-border professionals.
• Digital Mandation Threshold Drops: What This Means for Sole Traders and Landlords — From April 2028, more UK sole traders and landlords will need digital record-keeping under Making Tax Digital. Here’s how to prepare to avoid penalties.
• Navigating Making Tax Digital for ITSA: What Sole Traders and Landlords Need to Know from April 2026 — From April 2026, HMRC’s Making Tax Digital (MTD) for Income Tax Self Assessment (ITSA) rule mandates digital quarterly reporting for sole traders and landlords with qualifying income over £50,000—understanding this change now can save you compliance headaches later.
• Compliance and Planning After Budget 2025: What Individuals in the UK Should Do Now — Budget 2025 introduced sweeping changes—from increased tax on foreign income and gains, to stronger HMRC enforcement and late payment penalties—this article lays out a compliance roadmap and planning tips to protect against surprises.
• Making Tax Digital (MTD) for Income Tax: What Sole Traders & Landlords Need to Know — From April 6, 2026, new digital reporting requirements affect sole traders and landlords with qualifying income over £50,000 — here’s how to plan and ensure smooth compliance.
• Compliance Essentials: Getting Ready for Making Tax Digital for Income Tax — From 6 April 2026, UK sole traders and landlords over income thresholds must comply with Making Tax Digital rules—understanding thresholds, software, and penalties is critical.
• Compliance Guide: What Sole Traders & Landlords Must Do for MTD from April 2026 — Making Tax Digital for Income Tax becomes mandatory from 6 April 2026 for sole traders and landlords with qualifying income over £50,000—here’s how to comply seamlessly.
• AITSA Transformed: How UK Self-Employed and Landlords Must Adapt Before April 2026 — From 6 April 2026, new rules under Making Tax Digital for Income Tax Self Assessment will force many sole traders and landlords in the UK to shift from annual returns to quarterly digital reporting — here's what that means and how to prepare.
• Making Tax Digital (MTD) for Income Tax: What Sole Traders & Landlords Need to Know by April 2026 — A major reform mandates that self-employed individuals and landlords with income above £50,000 adopt digital record keeping and quarterly reporting — here’s how to prepare
• How Making Tax Digital Will Transform Tax Compliance for UK Sole Traders & Landlords — Sole traders and landlords with business or property income must prepare for phased rollout of Making Tax Digital for Income Tax, with key thresholds beginning in April 2026.
• Navigating Making Tax Digital from April 2026: A Guide for UK Self-Employed and Landlords — From 6 April 2026, digital record-keeping and quarterly updates become mandatory for many sole traders and landlords — here’s what you must know to stay compliant.
• Preparing for Making Tax Digital (MTD) for Income Tax: A Guide for Sole Traders and Landlords — From April 2026, self-employed individuals and landlords in the UK with qualifying income over £50,000 will need to comply with MTD for Income Tax—it’s time to gear up now.
• Adapting Your Business for Making Tax Digital (MTD) in the UK: What Sole Traders & Landlords Must Know — With MTD (Making Tax Digital) for Income Tax set to kick in for many self-employed individuals and landlords in April 2026, understanding thresholds, timelines and compliance requirements is essential.
• Entity Setup in the UK: Choosing the Best Structure for Your Business 2026 — From sole trader to limited company or LLP, selecting the right entity in the UK involves balancing tax efficiency, liability, compliance burden, and growth plans.