Overall, the number of British people moving to live abroad is still rising, with about 10% of British people now living overseas, according to Government figures. If you are there

UK dividends are income from UK company shares, unit trusts and open ended investment companies. Dividend income is not the same as income from interest and for taxable purposes the

When you file an online return, Her Majesty’s Revenue and Customs (HMRC) expects you to do everything possible to meet the deadline and makes it quite clear that if you

The Chief Secretary to the Treasury, Danny Alexander, in September 2012, made a number of announcements about actions the Government is taking to tackle tax avoidance. The operation of two

If an employer pays an employee a bonus or commission, it’s seen by Her Majesty’s Customs and Excise (HMRC) as part of the pay for the job, with a liability

A ‘tip’ is a payment that is voluntarily given by a customer, normally in return for services received within a business setting, for example, in a hotel, restaurant or hairdressers.