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Individuals who claim higher or additional rate relief for personal pension contributions through their tax code may now need to provide evidence in support of their claim where previously they did not need to do so. HMRC changed the rules as regards the provision of supporting evidence with effect from 1 September 2025. From the same date, HMRC ceased accepting claims by telephone; claims now must be made online or by letter. Taxpayers who complete a Self Assessment tax retu

An umbrella company is a business which may be used by a recruitment agency to pay temporary workers. However, many umbrella companies are not tax compliant and umbrella company fraud is widespread. HMRC are taking a number of steps to crack down on fraud by umbrella companies, including educating workers to spot signs of umbrella company fraud. To this end, they have recently published Spotlight 71 which highlights warning signs that an umbrella company may be involved in ta

In light of the erosion of landlords’ rights in the Renters’ Rights Bill, together with a raft of adverse tax changes in recent years, many buy-to-let landlords have come to the decision that it is now time to sell. However, in the current buyer’s market, it may take some time to find a buyer and for the sale to go through. During this period, the landlord may incur costs. The extent of any tax relief and the way in which it is given will depend on the nature of those costs.