Pro Tax Accountant

11/10/2026

UK pension tax after moving abroad can continue because leaving the UK does not automatically remove UK Income Tax from pension payments.

If you receive a UK pension while living overseas, PAYE may continue until HMRC has confirmed your tax residence and whether relief is available under the relevant double-taxation agreement. The outcome can differ for private, workplace, State and certain government pensions.

What the rule means
HMRC may continue taxing a UK pension unless your circumstances qualify for treaty relief or another exemption.

Who it affects
This is relevant to UK pensioners who have become non-resident, especially where tax is still being deducted after departure.

Practical implications
You may need to tell HMRC that you have moved abroad, check the treaty position for your country of residence, and where appropriate apply for relief at source or repayment using the HMRC process, including Form DT-Individual in qualifying cases.

Compliance considerations
Do not assume tax should stop automatically. Pension type, residence status and treaty wording all matter.

WhatsApp / Phone: 07985689912
Email: [email protected]

Disclaimer
This video provides general UK tax information only. It does not constitute personalised tax advice. Tax treatment depends on individual circumstances and residence status. Double-taxation agreements can apply differently depending on pension type and country. Seek professional advice before acting on this information.

09/10/2026

https://www.protaxaccountant.co.uk/post/moving-into-your-rental-before-selling

08/10/2026

Excepted estate rules determine whether personal representatives can avoid filing a full IHT400 with HMRC.

For deaths in 2026, an estate may be excepted where it falls within HMRC’s reporting conditions. This can include estates below the Inheritance Tax threshold, certain estates using a transferred nil-rate band, or qualifying exempt estates where assets pass to a spouse, civil partner or charity and the relevant limits are met.

What the rule means
If an estate does not meet the excepted-estate conditions, full details normally need to be reported using IHT400.

Who it affects
Executors and administrators dealing with UK estates, gifts, trusts, jointly owned assets or transferable allowances should check the conditions carefully.

Practical implications
Lifetime gifts, trust interests, estate value and exemptions can change the reporting position even where no IHT is ultimately payable.

Compliance considerations
HMRC guidance should be checked before probate or confirmation. Accurate valuations and records are essential.

WhatsApp / Phone: 07985689912
Email: [email protected]

Disclaimer
This video provides general UK tax information only. It does not constitute personal tax, legal or probate advice. Rules and individual circumstances can differ. HMRC guidance and legislation may change. Seek professional advice before acting.

07/10/2026

https://www.protaxaccountant.co.uk/post/merged-r-d-scheme-in-2026-27

Discover the UK's merged R&D tax relief scheme for 2026/27 with full rates, rules and who wins or loses. Find out how it impacts your business now.

06/10/2026

Moving into your rental before selling may affect UK Capital Gains Tax through Private Residence Relief, but a short stay does not automatically create a tax saving.

What the rule means
HMRC looks at whether the property genuinely became your only or main residence. The quality, permanence and circumstances of occupation matter; there is no fixed minimum stay that guarantees relief.

Who it affects
This is relevant to landlords and property owners considering moving into a former rental before disposal.

Practical implications
If genuine residence is established, qualifying occupation can reduce the taxable gain. The final 9 months of ownership may also qualify where the property has been your only or main residence at some point.

Compliance considerations
Keep evidence supporting genuine occupation and calculate Private Residence Relief carefully. UK residential property CGT may need to be reported and paid within 60 days of completion.

WhatsApp / Phone: 07985689912
Email: [email protected]

Disclaimer
This video provides general UK tax information only. It does not constitute personal tax advice. CGT outcomes depend on individual facts and circumstances. HMRC rules and interpretations may change. Seek professional advice before acting.

05/10/2026

https://www.protaxaccountant.co.uk/post/finding-your-gross-earnings-uber-eats

Discover how Uber Eats and Just Eat delivery drivers in the UK can accurately calculate gross earnings. Maximize your income with this essential guide today.

01/10/2026

The merged Research and Development Expenditure Credit scheme generally provides a credit equal to 20% of qualifying expenditure. Because the credit is treated as taxable trading income, its effective value depends on the company’s Corporation Tax position. At a 25% Corporation Tax rate, a 20% credit can produce a net benefit of 15% of qualifying expenditure, subject to the detailed rules.
Who it affects
The scheme applies to eligible trading companies chargeable to UK Corporation Tax that undertake projects seeking an advance in science or technology. Profit-making SMEs, non-R&D-intensive SMEs and larger companies may claim when the qualifying conditions are satisfied. Loss-making R&D-intensive SMEs should also consider whether Enhanced R&D Intensive Support, or ERIS, is more appropriate.
Practical implications
This video explains which businesses may benefit, why the headline rate differs from the effective benefit and how contracted-out work, overseas expenditure and the PAYE cap can affect a claim. It also considers why some companies may receive less support than expected.
Compliance considerations
HMRC expects each claim to identify qualifying projects, technological uncertainties and eligible costs accurately. Companies may need to notify HMRC in advance and must submit the required additional information form. Strong technical and financial records should support every amount claimed.
WhatsApp / Phone: 07985689912
Email: [email protected]
Disclaimer
This video provides general information about UK tax rules. It does not constitute tax, legal or financial advice. R&D eligibility depends on each company’s projects, expenditure and circumstances. Tax rules and HMRC guidance may change. Obtain professional advice before making or amending a claim.