An overview of how the tax system operates, including self assessment, corporation tax, inheritance tax and the taxation of earnings from self-employment for sole traders, partners and partnerships.

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Domicile

Domicile is the country you regard as your natural home. You can only have one domicile at any time...

An introduction to self-assessment

It is a fundamental part of the self assessment system that responsibility lies with you, the...

The tax system for the self-employed

If you start working for yourself, you must register with HMRC within the first 3 months of self-...

In the construction industry

There are special tax rules affecting the construction industry, which are designed to ensure that...

An introduction to tax planning

Tax planning is the legal process of arranging your affairs to minimise a tax liability. Tax...

Claiming tax deductible expenses when employed

Very few expenses are tax-deductible from earnings from employment, though a number of settled tax...

Vehicle mileage rates for the self-employed

The use of mileage rates is an optional alternative to keeping detailed records of actual...

Residence

Residence is determined by a number of factors including how many days you spend in the UK, where...