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Personal tax

Govt. closes second-home tax loophole

Holiday let owners must prove holidaymakers are renting.

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HMRC waives late self-assessment penalties by one month

Interest remains payable from 1 February.

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Over 31,000 self-assessments filed over festive period

2,828 individuals used Christmas to file their tax return.

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20,000 taxpayers use ‘time to pay’ for self-assessment

Monthly payments total £46m since April 2021.

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Long delays with issuing UTR codes

Self-assessment first-timers in a “black hole of frustration”.

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