Short reads on the details that actually move a client's tax bill.
Basis Period Reform looks settled now that accounting years align to the tax year — but the transitional profit element is still catching practices out.
Clients with both employment and self-employment income can end up overpaying Class 4 NIC — one overlooked box is usually the reason why.
The tax traps and reporting slip-ups that turn a pension strategy into a tax charge — for you to catch before, not after.
From 6 April 2025 the old domicile and remittance basis rules are gone, replaced by a residence-based system for foreign income and gains.
From 6 April 2025 furnished holiday lets are taxed as ordinary property income, affecting mortgage interest relief, capital allowances, CGT reliefs, pensions and brought-forward losses.