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As readers will be aware, it is usually possible to make voluntary National Insurance contributions (NICs) going back up to six tax years (SI 2001/769, reg 4(3)–(5)).

We have a lot of information available on our website to help people understand umbrella companies and manually check whether pay and taxes are being dealt with properly.

This article explains how a deceased estate is taxed during the administration period.

Here are our successes for the quarter ending 30 September 2024 in which the CIOT was instrumental in effecting change and occasions where the CIOT’s contribution was singled out.

Making Tax Digital for Income Tax Self-Assessment (MTD ITSA) is now less than 18 months away, with taxpayers with income over £50,000 mandated from 6 April 2026.

HMRC customer service levels have been a longstanding and continued concern for our members.

Without wishing to comment on the accuracy of the general public’s perception of inheritance tax, it is probably fair to say it is widely considered to be an unpopular tax.

The Scottish government is planning to publish a tax strategy alongside the draft Budget for 2025/26, which is expected to be on 4 December 2024.

All countries have a fiscal culture, that is to say social norms around paying taxes and ‘tax morale’ – or how citizens feel – about paying taxes.