UK Tax Guides · 2026-27 tax year
Plain-English UK tax guides
Personal allowance, CGT, Self Assessment, VAT, pensions, IHT, IR35 — explained simply, grounded in HMRC manuals + current 2026-27 rates.
Personal tax
ISA Allowances + Types: Complete Guide (2026-27)
Complete UK ISA guide: £20,000 annual limit across types (Cash, S&S, IF, LISA), £9k Junior ISA, multiple ISAs of same type from 2024, tax-free growth.
Lifetime ISA (LISA) Guide: First Home or Retirement (2026)
LISA explained: £4k/year, 25% govt bonus (£1k max), tax-free for first home up to £450k or age 60. Open 18-39, withdraw penalties, vs Help-to-Buy ISA.
MOD Tax Refund for Armed Forces (2026-27)
How serving and ex-forces personnel claim tax refunds on postings under 24 months. AMAP rates, P87, what counts as a temporary workplace, 4-year backdate.
Mileage Allowance Relief: Claiming Tax Back on Work Travel (2026-27)
How to claim mileage tax back from HMRC when your employer pays under 45p/mile. AMAP rates, P87 vs SA, eligible journeys, 4-year claim window.
Personal Allowance Tapering Explained (2026-27)
How the UK personal allowance tapers above £100k income, why the effective marginal rate hits 60% in the £100k-£125k band, and what you can do about it. 2026-27 figures.
Tools & Equipment Tax Rebate for Tradespeople (2026-27)
Claim tax back on tools, equipment and protective clothing as a mechanic, plumber, electrician or other tradesperson. Flat-rate allowances + actual expenses. Backdate 4 years.
UK Dividend Tax Explained (2026-27)
How dividend tax works in 2026-27: £500 dividend allowance, rates of 8.75/33.75/39.35%, and how dividends interact with your other income. Worked examples.
Uniform Tax Rebate UK (2026-27): How to Claim
Get tax back for washing your work uniform. Flat-rate allowances £60-£1,022 depending on trade. How to claim via P87, eligibility, 4-year backdate.
Working From Home Tax Relief (2026-27): What You Can Claim
Working from home tax relief — flat £6/week vs actual costs, who qualifies under the strict 2026-27 rules, how to claim, backdate up to 4 years.
Self Assessment
Do I Need to File a Self Assessment? (2026-27)
Clear guide to who must complete a UK Self Assessment tax return for 2026-27 — self-employed, rental, dividends, CGT, HICBC, foreign income, and more.
How Long Does a UK Tax Refund Take? (2026)
Real HMRC refund timelines: PAYE 5-8 wks, SA 2-4 wks, P87 8-12 wks, Marriage Allowance 4-6 wks, CIS 4-8 wks. How to speed it up.
UK Tax Refund Guide 2026: How to Claim Money Back from HMRC
Complete guide to UK tax refunds: PAYE, SA, P87 expenses, Marriage Allowance, CIS. Timelines, how to claim free, backdate 4 years.
Capital gains
Business Asset Disposal Relief (BADR) Explained (2026-27)
BADR (Entrepreneurs' Relief): 14% CGT on sale of qualifying businesses up to £1m lifetime. Conditions, claim process, why the rate is rising in 2026.
CGT on Shares: How UK Investors Are Taxed (2026-27)
How UK Capital Gains Tax works when selling shares. 18% basic / 24% higher, £3k annual exempt amount, share-matching rules, ISA exemption, SA108.
Property
Additional Property SDLT Surcharge (2026)
+5% SDLT surcharge on buy-to-let, second homes (raised from 3% Oct 2024). When it applies, 36-month refund rule for main-home swap, +2% non-UK resident.
CGT on Buy-to-Let Property Sales (2026-27)
Selling a buy-to-let in 2026-27: CGT rates 18%/24%, 60-day reporting deadline, allowable costs, why PPR doesn't apply, letting relief restrictions.
CGT on Selling a Second Home (2026-27)
Selling a second home or holiday home: CGT rates 18%/24%, partial PPR if you ever lived there, FHL regime abolished April 2025. 60-day reporting.
First-Time Buyer Stamp Duty Relief (2026)
FTB SDLT relief: 0% to £300k, 5% £300k-£500k, no relief above. Conditions: never owned anywhere, all joint buyers must be FTBs. Threshold cut April 2025.
Private Residence Relief (PPR): Selling Your Main Home (2026-27)
How Private Residence Relief works: full CGT exemption for periods you lived in your main home plus the final 9 months. Allowed absences, multi-home nomination, garden cap.
Rent-a-Room Scheme Guide (2026-27)
Rent-a-Room: £7,500/year tax-free for renting furnished rooms in your main home. Threshold rules, when SA needed, Method A vs B election, joint ownership.
Section 24 + Landlord Mortgage Interest (2026)
Section 24 reform: residential landlord mortgage interest = 20% tax credit, not a deduction. Impact on higher-rate landlords, limited-company workaround.
Stamp Duty (SDLT) Bands + Rates 2026 (England + NI)
SDLT bands from April 2025: 0% to £125k, 2% to £250k, 5% to £925k, 10% to £1.5m, 12% above. FTB relief to £300k, +5% additional property, +2% non-resident.
Pensions
Lifetime Allowance Abolished: What Replaced It (2026)
The LTA was abolished 6 April 2024. New limits: £268,275 Lump Sum Allowance + £1,073,100 LSDBA. How protections carry forward, what this means for pension planning.
Pension Annual Allowance Explained (2026-27)
How the £60,000 pension annual allowance works in 2026-27: tapering for high earners, MPAA £10k, carry-forward 3 years, marginal-rate tax on excess.
SIPP Guide: Self-Invested Personal Pensions (2026)
Self-Invested Personal Pensions explained: 20% basic-rate tax relief at source, £60k annual allowance, access age 55+ (57 from 2028), allowable investments.
Business & self-employed
CIS Tax Refund for Construction Workers (2026-27)
Construction Industry Scheme tax refunds explained. Why CIS deductions usually produce a Self Assessment refund. Allowable expenses, average claim, how to claim.
Employment Allowance: £10,500 NI Saving for SMEs (2026-27)
Employment Allowance: £10,500 employer NI relief (raised from £5k Oct 2024). Eligibility, exclusions (single-director cos), how to claim, 4-year backdate.
VAT
Making Tax Digital for VAT: Compliance Guide (2026)
Making Tax Digital for VAT requirements: digital record-keeping, MTD-compatible software (Xero, QB, Sage), digital links rule, points-based penalties.
VAT Flat Rate Scheme: Is It Worth It? (2026-27)
VAT FRS for small UK businesses: sector flat rates, £150k threshold, the 16.5% Limited Cost Trader rule, first-year 1% discount. Is it worth joining?
VAT Registration Threshold + Process (2026-27)
When you must register for UK VAT: £90,000 rolling 12-month turnover, £88k deregistration, voluntary option, MTD requirement, quarterly returns.
Corporation tax
Other
Claiming Compensation from HMRC: The Complete Guide (2026)
Step-by-step guide to claiming compensation from HMRC for mistakes, delays or distress. Adjudicators Office, Parliamentary Ombudsman, JR. Time limits + tactics.
HMRC Tax Refund Scams: How to Spot the Fakes (2026)
Real HMRC vs scammers. HMRC never texts/emails about refunds. Spot the fakes, what to do if scammed, where to report.
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