From April 2026, Making Tax Digital (MTD) for Income Tax, will apply to relevant persons (unincorporated businesses and landlords) with business or property income, or both, over £50,000. It will…
Legislation and guidance Sources of guidance that provide further information. Help to comply with the reformed Off-Payroll working rules (IR35) – GfC4 Employment status and employment rights Check if you’re…
HMRC's approach to labour supply chain risks Explains the ways that HMRC works to tackle tax risks and illegal working practices in labour supply chains. HMRC is committed to tackling…
Recommended approach to assurance Information on principles and activities that businesses can use to help strengthen their supply chain assurance practices. It includes practical examples of checks that can be…
Potential implications for businesses Details enforcement action and financial impacts to businesses.HMRC assesses tax that has been diverted through non-compliance and raises determinations of liability, undertaking compliance activity to recover…
