Tax & HMRC
Tax news from HMRC and the Treasury: income tax and National Insurance, self assessment deadlines and penalties, inheritance tax, capital gains tax, tax codes and Budget changes. Desk editor: Alexander Ingram (AiMoney).

Personal Allowance: £13,830 is a couple’s claim, not a rise
The standard Personal Allowance has not risen, but some couples can reach £13,830 through Marriage Allowance and claim back up to five tax years. Here is who qualifies and how much it is worth.

Bolt VAT appeal refused by Supreme Court over £190m bill
The Supreme Court has refused Bolt permission to appeal in its ride-hailing VAT ruling with HMRC, leaving an estimated £190m bill and raising questions over Uber's similar dispute.

Self Assessment deadline January 2027: HMRC urges early start
HMRC says taxpayers should start their Self Assessment tax return 2027 preparations now. Missing the 31 January deadline brings a £100 penalty, even if nothing is owed.

HMRC tax refund: 730,000 went unclaimed, averaging £855
HMRC is checking 45 million PAYE records, and some refunds now have to be requested. Here is how to claim an HMRC tax refund and how long an overpaid tax refund takes.

Making Tax Digital: third of landlord software cannot file, firm says
Software firm LetCompliance says 44 of 128 landlord products on HMRC's list cannot yet file the tax return. HMRC's reminder to £30,000 sole traders and landlords is unchanged.
About our Tax & HMRC coverage
We report directly from HMRC guidance and Treasury announcements and explain who is affected, from when, and what, if anything, you need to do.