Q. I left London on 5 May 2010 to work full time for a Danish company in Copenhagen. My own UK-based company ceased at that time, and I received a capital payment on 30 November 2010. As I received that money after I left the UK permanently, do I have to pay UK tax on the pay-out?A. Unfortunately yes. Although you may be regarded as not residen...

Before you can reclaim VAT on goods and services you have bought you need to check the following:     1. The purchase was for business purposes - not for your personal needs.     2. The purchase is not a type that is 'blocked' for VAT reclaims, such as entertaining expenses.     3. You ha...

The Taxman has set his computer the task of recalculating the PAYE paid by many millions of people for the tax year 2010/11 and for the tax years 2003/04 to 2007/08. The PAYE system does not cope well when an individual has employment or pension income from a number of different sources at the same time. Sometimes the tax free personal allowa...

The Taxman has launched another campaign to encourage people to pay tax on income they have previously omitted from their tax returns. This time private teachers are targeted under a scheme called TCup: Tax Catch Up Plan for tutors and coaches. If you want to use the TCup scheme you need to tell the Taxman you intend to make a disclosure by 6 ...

A recent case heard in the highest UK court (the Supreme Court) may affect whether workers are defined as employees, and hence whether they are entitled to employee rights and whether the employer has to pay them under PAYE. The case was called Autoclenz Ltd v Belcher. Autoclenz Ltd required its workers to be self-employed contractors and issu...