
Making Tax Digital Penalties: The Points System Explained
MTD replaced fixed fines with a points-based system — but quarterly updates carry no penalty points at all in 2026/27. Here is what actually bites this year, and what starts next.
Tax guides, deductions, and compliance for freelancers and small businesses across US, UK, Canada, and Australia.

MTD replaced fixed fines with a points-based system — but quarterly updates carry no penalty points at all in 2026/27. Here is what actually bites this year, and what starts next.

MTD for Income Tax has been mandatory since 6 April 2026 for self-employed people and landlords with gross income over £50,000. The next quarterly update is due 7 November, and HMRC is now signing up people who have not registered themselves.

If you use your personal vehicle for business in the UK, you can claim mileage allowance from HMRC. This guide covers the current rates, how to keep a proper mileage log, and when to use actual costs instead.

Complete list of allowable self-employed expenses in the UK, covering every deduction category, the wholly and exclusively test, simplified expenses, and how to evidence every claim for HMRC.

Guide to self-employed National Insurance contributions in the UK, covering Class 2 and Class 4 rates, thresholds, and strategies to reduce your NI bill.

Claiming meal and subsistence expenses in the UK is more restrictive than in many other countries. HMRC applies strict rules about when travel food costs are deductible and completely bans deductions for client entertainment.

If your business is VAT-registered, HMRC requires detailed records of all VAT charged and paid. This guide covers the three types of VAT invoices, documentation requirements, and how Making Tax Digital affects VAT record keeping.

Compare HMRC's flat rate and actual costs methods for claiming work-from-home tax relief in the UK, with worked numerical examples to help you decide.