Personal taxation

Key topics on personal tax, from self assessment to inheritance tax.

This section contains introductory guides to a range of tax issues affecting individuals.

Latest business news

Online service for VAT deferral scheme opens

Over half a million businesses that deferred VAT payments last year can now join the new online VAT Deferral New Payment Scheme to pay it in smaller monthly instalments, HMRC has announced.

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Late payment penalties for self assessment waived until 1 April

Self assessment taxpayers will not be charged a 5% late payment penalty if they pay their tax or set up a payment plan by 1 April, HMRC has announced.

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More support needed to help businesses once lockdown lifts

Business groups have called on the government to extend its coronavirus (COVID-19) support through to the end of the roadmap for lifting lockdown restrictions.

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