HMRC & Compliance — the deep dives.
Practical UK tax content from Sutton Roff Accountants & Advisors. Worked examples, specific 2025/26 figures, no fluff.
Can I appeal an HMRC penalty?
30-day window from penalty notice. Two-stage process: internal review then First-tier Tribunal. The reasonable excuse defence is real but narrow — bereavement, hospitalisation, HMRC system failure. 'Too busy' doesn't qualify.
Read →How long do I have to keep my tax records?
SA: 5 years from 31 January after tax year end. Limited company: 6 years. VAT: 6 years. Capital cost records (for CGT): until asset is sold + 4-6 years after — easily 20-30 years for long-term holdings.
Read →What happens if I can’t pay my tax bill?
File the return on time even if you can't pay — late-filing penalties stack independently. Then call HMRC's Time-to-Pay line. Most under-£30k SA debts get a 12-month plan agreed in one phone call.
Read →Can HMRC see my bank account?
Yes — but not in real-time. HMRC's four data routes: CRS (overseas auto-share), Financial Institution Notices (UK targeted), enquiry notices, and the Connect database for pattern matching across 30+ data sources.
Read →How far back can HMRC investigate me?
Honest mistake: 4 years. Careless behaviour: 6 years. Deliberate or offshore: 20 years. HMRC categorises the behaviour, not you. Plus how unprompted voluntary disclosure can drop penalties to 0% on careless errors.
Read →Do I need to declare my crypto profits?
Yes — crypto disposals are CGT events at 18%/24% post-October 2024 rates. The £3,000 annual exemption, Section 104 pooling, mining-vs-staking income tax distinction, and the 30-day rule.
Read →I just started freelancing — when do I tell HMRC?
The 5 October registration deadline, the four key dates from first invoice to first tax bill, and why January catches new freelancers off-guard with full-year tax plus 50% of next year.
Read →Do I even need to register for self-assessment?
Six income triggers for 2025/26 — cross any one and HMRC needs a return. The £150,000 PAYE-only threshold change quietly removed hundreds of thousands of high earners from self-assessment.
Read →What happens if I file my tax return late?
Late-filing penalties stack from £100 on day one to £1,600 by month twelve — plus 7.75% interest. Why filing late is more expensive than paying late, and how Time-to-Pay saves the day.
Read →I got a letter from HMRC — what does it actually mean?
Three buckets, eight letter types, and the three you should never reply to without a specialist. The 30-day clock that decides which bucket yours is in.
Read →Got an HMRC nudge letter? The 30-day playbook (and the 7 things not to say)
A nudge letter isn't an investigation — yet. It's your last chance to come forward voluntarily before HMRC opens a formal enquiry. Handle the 30-day window correctly and penalties drop to 0–10%. Mishandle it and you're looking at 30%+.
Read →MTD for Income Tax (April 2026) — what sole traders, landlords and creators must do now
Making Tax Digital for Income Tax goes live for sole traders and landlords with combined income over £50,000 in April 2026. Quarterly reporting, mandatory digital records, MTD-compatible software. Here's what to do in the next 6 months.
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