HMRC lets employers and directors hand out small perks completely free of tax and National Insurance. Here is how the £50 trivial benefits rule works, and the £300 a year that most company directors never claim.

Payments on account catch people out every summer. Here is what the 31 July deadline really means, who has to pay, and how to reduce the bill if your income has dropped.

Employment Allowance is now £10,500 for 2026/27, and the rules changed last year. Here is who qualifies, who is shut out, and how UK employers actually claim it.