How the rules actually work
Plain explanations of HMRC's rules in practice, for anyone trying to make sense of a letter, a tax code or an assessment.
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The statutory residence test (SRT) explained
How the statutory residence test decides UK tax residence: the automatic tests, UK ties, day counting, split-year treatment and the records HMRC may ask for.
The statutory residence test (SRT) for UK expats in the UAE
Moving to Dubai or Abu Dhabi does not by itself make you non-UK resident. How the statutory residence test works for UAE expats: day counts, ties and full-time work abroad.
HMRC's "name and shame" list of deliberate tax defaulters
Who goes on HMRC's 2026 name and shame list of deliberate tax defaulters: the new £50,000 threshold, what is published, for how long, and the full disclosure rule.
HMRC penalties for careless and deliberate errors
How HMRC penalties for careless and deliberate errors work in 2026-27: the ranges, the reduction for disclosure, offshore rates, suspension and appeals.
HMRC, cryptoassets and the letters that follow
How HMRC taxes cryptoassets, why crypto exchanges now report users to HMRC, what a crypto nudge letter means, and how to put past crypto gains right.
HMRC inheritance tax investigations and enquiries
How HMRC checks an inheritance tax account, what an IHT enquiry looks at, how far back HMRC can go, and where executors stand if an enquiry letter arrives.
HMRC penalty points, late filing fines and how to appeal
HMRC Self Assessment fines for late filing and payment, the new penalty points for Making Tax Digital in 2026, and how to appeal a penalty online or on SA370.
HMRC Time to Pay arrangements
How an HMRC Time to Pay arrangement works for Self Assessment, VAT and PAYE: setting one up, what HMRC asks, interest, penalties and missed payments.
What is a non-resident landlord? The NRL scheme explained
How the non-resident landlord scheme works if you live abroad and let UK property: who it covers, tax at source, NRL1 approval and the personal allowance.
Nudge letters and the certificate of tax position
What an HMRC nudge letter is, whether you have to reply, what the certificate of tax position asks you to confirm, and why it should not be signed without care.
How far back can HMRC investigate?
HMRC can usually look back four years, six for careless errors and twenty for deliberate ones, with longer limits for offshore matters. How the time limits work.
Is HMRC looking at your tax affairs?
How HMRC tells you it is checking your tax, what tends to prompt a check, whether it acts on tip-offs, and what to do — and not do — if you think it is looking.
Why retired people keep getting tax bills
The State Pension is taxable but paid gross. If it was deferred, a small second pension often cannot carry the tax, so HMRC sends a bill every year.
Start with the letter
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