UK tax and freelance guides

Plain English. UK tax year. No US jargon.

Making Tax Digital

Making Tax Digital for Income Tax: What sole traders need to know in 2026

MTD for Income Tax launched April 2026. Here is what changes, who is affected, and what quarterly submissions actually mean for your record-keeping.

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Self Assessment

What expenses can a sole trader claim? The complete HMRC guide

From home office costs to phone bills — a plain-English breakdown of the 11 HMRC allowable expense categories for sole traders and freelancers.

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IR35

IR35 checklist for IT contractors: The three tests that determine your status

Substitution, Control, and Mutuality of Obligation explained simply. What HMRC looks for and how to build your evidence base before a contract starts.

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Freelancer Business

How to invoice as a freelancer in the UK: Legal requirements and best practice

What must legally appear on a UK freelance invoice, how to number them, VAT rules, and how to chase late payments without damaging client relationships.

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VAT

UK VAT Registration Threshold 2026: Complete Guide for Sole Traders

Everything UK sole traders and freelancers need to know about the £90,000 VAT threshold, when to register, and how to prepare for Making Tax Digital for VAT.

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Landlords

UK Landlord Allowable Expenses: Complete HMRC Guide 2026

Everything UK landlords can claim as allowable expenses: repairs, letting agent fees, insurance, mortgage interest (Section 24), and the critical repairs vs improvements distinction.

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Self Assessment

Payment on Account Explained: HMRC Self Assessment Guide 2026

HMRC's payment on account system catches thousands of sole traders by surprise every year. Learn when you pay, how much, and how to reduce payments if your income drops.

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Etsy Sellers

Etsy Profit Calculator UK: Complete Fee & Cost Breakdown 2026

Step-by-step profit calculator for UK Etsy sellers. Learn the real cost of Etsy fees (6.5% + 2.5% + £0.25), materials, packaging, postage, and labour — and stop losing money on sales.

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Bookkeeping

How to Do Your Own Bookkeeping as a UK Sole Trader (2026 Guide)

DIY bookkeeping guide for UK plumbers, electricians, builders, and sole traders. What records HMRC requires, how to track CIS deductions, simplified expenses, and when you need software vs spreadsheets.

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CIS

CIS Tax Deductions for UK Contractors: Complete Guide 2026

How Construction Industry Scheme tax deductions work for UK subcontractors. Gross vs net payment status, 20% vs 30% deduction rates, monthly statements, and how to claim CIS tax back via Self Assessment.

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Business Structure

Sole Trader vs Limited Company: UK Tax Comparison Guide 2026

Complete comparison of sole trader vs limited company tax for UK freelancers and contractors. National Insurance, Corporation Tax, dividends, admin costs, and when to switch explained by HMRC rules.

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National Insurance

Self-Employed National Insurance Changes UK 2026: What You'll Pay

Complete breakdown of Class 2 and Class 4 National Insurance rates for UK self-employed workers in 2026/27. How much you'll pay, when, and how to reduce your NI bill legally.

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Landlords

Section 24 Tax Relief for UK Landlords: Complete Guide 2026

How Section 24 mortgage interest restriction affects UK buy-to-let landlords. Calculating tax relief at 20%, understanding higher-rate impact, and tracking mortgage interest correctly for Self Assessment.

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Freelancer Business

How to Claim Bad Debt Relief for Unpaid Invoices (UK Freelancers)

Step-by-step guide for UK sole traders and freelancers: how to claim bad debt tax relief when a client doesn't pay your invoice. HMRC rules, time limits, and how to record it in your Self Assessment return.

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Expenses

How to Claim Mileage as Self-Employed in the UK (2026 Guide)

Complete guide to claiming mileage expenses for UK sole traders and freelancers. HMRC simplified expenses rates, what journeys qualify, how to keep records, and how to calculate your mileage deduction for Self Assessment.

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Landlords

Capital Gains Tax for UK Landlords When Selling Rental Property

CGT rates (18% or 24%), annual allowance, what costs you can deduct, Private Residence Relief for former homes, 60-day reporting deadline, and worked examples for landlords selling buy-to-let properties.

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