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SECTOR GUIDES 5 articles

Sector Guides — the deep dives.

Practical UK tax content from Sutton Roff Accountants & Advisors. Worked examples, specific 2025/26 figures, no fluff.

Do I pay tax on Vinted, eBay or Depop sales? (2025/26 UK guide)

Sector Guides  ·  4 May 2026

Three sellers, three earnings levels, three different answers. The £1,000 trading allowance, the platform-reporting rules from 2024, and exactly when HMRC wants you to register for self-assessment.

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NHS Pension Annual Allowance for dentists — the £40k trap and how to avoid it (2025/26)

Sector Guides  ·  Updated 30 Apr 2026

NHS dentists routinely pay five-figure annual-allowance tax charges on pension growth they didn't even ask for. The Pensions Input Amount is calculated using a quirk most accountants don't spot — and Scheme Pays elections fix it.

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VAT on cosmetic vs medical procedures — the boundary every aesthetic clinic gets wrong

Sector Guides  ·  Updated 30 Apr 2026

Medical treatment is VAT-exempt. Cosmetic treatment is VAT-standard at 20%. The line between them is where HMRC has been challenging clinics — and where most clinics are getting it wrong, in both directions.

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OSS, IOSS and the £90k VAT threshold for UK Amazon sellers (2025/26)

Sector Guides  ·  Updated 30 Apr 2026

EU sales count toward your UK VAT threshold. So do reverse-charge Amazon fees. Many UK sellers cross £90k without realising — and discover backdated VAT bills 18 months later. Here's the playbook.

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PR gifts, barter sponsorships and HMRC nudge letters — the influencer tax playbook

Sector Guides  ·  Updated 30 Apr 2026

HMRC has spent two years writing nudge letters to UK creators about undeclared sponsorship and gift income. Here's what counts as taxable, what doesn't, and what to do if you've been getting it wrong.

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