Overpayment relief claim Where you discover a mistake in your tax return which resulted in you paying or owing more tax than was properly payable, and it's too late to correct under self-assessment... Read more

Bank account declaration of beneficial ownership Interest received on a bank account held jointly with your spouse/civil partner is taxed on you equally, even where the actual ownership of the funds... Read more

Reasonable excuse letterHMRC has a wide range of penalties available to it. Many of these can be reduced while others can be removed completely where you have a reasonable excuse for the action which gave... Read more

Training costs agreementIf you invest in external training for staff and are worried they might leave as soon as they’ve obtained their certificate, qualification or whatever, consider asking your employees... Read more

Payrolling benefits in kind letter to employeeHMRC usually collects tax on benefits by adjusting an employee’s code number so that extra tax is collected, through the PAYE system, each time they are... Read more