Tax matters

Tax Matters


Whatever your work situation, there may always be times when you need to be in contact with HMRC. Here is a list of some of the latest information.


Publication of Tax Administration Framework Review Documents

The government has published two documents on GOV.UK as part of the Tax Administration Framework Review (TAFR):

a summary of responses to the ‘Simplifying and Modernising HMRC’s Income Tax Services through the Tax Admin Framework discussion’ document

a call for evidence on ‘Enquiry and Assessment Powers, Penalties and Safeguards’

These documents represent the next steps in delivering the government’s commitments to reform areas of tax administration that are most important to our customers, agents and HMRC.

Changes to reporting income from self-employment and partnerships

From April 2024, sole traders and partners in a business will have to report their profits on a tax year basis, if they don’t do so already.  To increase awareness of this, also known as basis period reform, HMRC has written to unrepresented customers to provide information and signpost a range of support.

A video to help explain the changes has been released on YouTube, and further guidance on income tax: basis period reform has been published on GOV.UK.
6. Marriage Allowance – couples can save up to £252 a year on their tax bill   

Some couples can save up to £252 a year on their tax bill by claiming Marriage Allowance.

To benefit from Marriage Allowance, the following circumstances must apply:

the couple are married or in a civil partnership

one person does not pay Income Tax because any income they have is below their tax-free Personal Allowance (usually £12,570)

their partner pays Income Tax at the basic rate

More information about how to apply for Marriage Allowance, as well as the free online calculator to find out how much tax could be saved, is available on GOV.UK.


Help for businesses undertaking research and development:


HMRC is running a series of webinars on Research and Development (R&D) Tax Reliefs to help customers understand:

  • what qualifies as R&D
  • how to claim correctly
  • what the new merged scheme entails


The webinars will also include the enhanced support available for R&D intensives schemes.

You can register for the first webinar ‘Research and development for tax purposes’ which explains what does and doesn’t qualify for tax reliefs at:



This is a gentle reminder of the introductory session for the The Tax Administration Framework Review: enquiry and assessment powers, penalties, safeguards call for evidence, which takes place on Friday 1st March 2024 at 11:00, via Microsoft teams.


If you are interested in attending, please can you register by emailing by Wednesday 28 February 2024.


© 2024 - Penny Melville-Brown
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