HMRC & Compliance — the deep dives.
Practical UK tax content from Sutton Roff Accountants & Advisors. Worked examples, specific 2025/26 figures, no fluff.
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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