Tax allowances available when working from home

The reliefs employees and those who are self-employed can claim when they work from home will depend on a number of conditions.  Employees working from home It is a condition for tax relief under section 336 ITEPA 2003 that the expenses must be incurred ‘wholly and...

Self assessment and tax returns from directors

Not all directors now have an obligation to file a tax return. HMRC has made changes to its guidance on the requirement to file tax returns by directors. The guidance removed the previous statements suggesting all directors have an obligation to file tax returns. The...
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