- Every rule comes from HMRC or GOV.UK. Each number and date the checker uses (the £1,000 trading allowance, the £6,000 rule, deadlines, payments on account) is taken from GOV.UK, HMRC's own guidance and manuals, or the Low Incomes Tax Reform Group. Our sources are listed on the checker page.
- Last checked: 27 September 2026.
- When we re-check: every January, after every Budget, and whenever HMRC changes its guidance.
- Independent review: an independent accountant review is planned. When it's done, we'll name the reviewer here.
- We hedge on purpose. Tax depends on your full situation, so we say "usually" and "from what you've told us". If your situation is unusual, we'll point you to free help or a qualified adviser.
- Spotted a mistake? Email hello@taxedornot.co.uk. We fix errors quickly and note the date.