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Where to start with UK tax
Six cohort entry pages — pick the one that matches your situation. Each is a short, statute-cited orientation that links out to the relevant calculators, guides, and deeper cluster content.
Pick your cohort
Sole trader →
You trade in your own name (no Ltd company) and file Self Assessment on your business profit.
Answers questions like:
- Do I need to register as self-employed?
- What is the £1,000 trading allowance and should I use it?
- When does MTD ITSA actually start affecting me?
Ltd company director →
You run a UK Ltd company and draw income as some mix of salary, dividend, pension, and benefits.
Answers questions like:
- What's the optimal salary-dividend split for 2025/26?
- Does IR35 apply to my contract?
- How does Corporation Tax marginal relief actually work?
Landlord →
You receive UK rental income — buy-to-let, holiday let, lodger income, or property held inside a company.
Answers questions like:
- How does Section 24 affect my real cash profit?
- What replaces the Furnished Holiday Lettings regime after April 2025?
- When do I need to file the 60-day CGT report on a sale?
Side hustle →
You have a main income (employed/pension/other) plus a smaller activity generating extra earnings.
Answers questions like:
- When does selling on eBay / Vinted become 'trading'?
- What does the £1,000 trading allowance actually cover?
- What do the platforms now report about me to HMRC?
Employee with extra income →
You're a PAYE employee with dividends, savings interest, casual income, or higher-earner planning concerns.
Answers questions like:
- How do I handle the £100k Personal Allowance taper?
- Will my bonus trigger the HICBC clawback?
- What allowances apply to dividends and savings interest?
Moving abroad →
You're leaving the UK, considering leaving, or recently returned — all the SRT + split-year mechanics.
Answers questions like:
- When am I considered non-resident under the SRT?
- Does the April 2025 IHT reform apply to me?
- What do I owe the UK after I leave?
Not sure which fits?
Most people fall into more than one. A landlord who also does freelance design work will use both the landlord and the side-hustle cohort pages. A director-shareholder moving abroad uses both the Ltd director and the moving-abroad pages.
Last reviewed: . Statute references are for orientation, not advice. Always confirm specifics for your situation against current HMRC guidance or a regulated professional.