HMRC has published guidance for taxpayers who want to make requests for access to personal data that the tax department holds about them, under the scheme known as a subject access request (SAR), specifically national insurance details, under the terms of the Data Protection Act which gives individuals the right to get a copy of the information that is held about them

ACCA is warning that HMRC is targeting taxpayers who make money from renting out property through Airbnb as the accommodation sharing website gains popularity for short-term lets

Tardy taxpayers who fear they may miss the self assessment deadline in two weeks’ time are being warned not to rely on having a ‘reasonable excuse’ as this could cost them nearly half as much as their tax bill as HMRC takes a tough stance on late submissions

HMRC’s yield from tax investigations into the construction industry rose by 17% to a record of £154.2m in the last year, up from £131m the previous year as self-employed builders and sub-contractors have been targeted by the taxman

A record-breaking 24,546 people submitted their self assessment tax return online on New Year’s Eve, defying the party spirit but avoiding any unwelcome penalties for late returns

The latest tax cases, judicial reviews and tax compliance from Ingenious film scheme given APN reprieve, PPR and second homes not ‘residence’ in Harrison, Ladbroke case on tax avoidance,  HMRC's move to digital tax accounts and quarterly reporting, and 10p rate set for Scottish rate of income tax

Limited powers to set a variable income tax rate means that the Scottish government's hands are tied until they are given extended powers under revisions to the Scotland Bill. Real movement on the Scottish Rate of Income Tax (SRIT) is likely to come in 2017, says Bill Dodwell, head of tax policy at Deloitte

In a major overhaul of the tax system for Scottish resident taxpayers, Scotland’s finance minister John Swinney has set out plans to set the Scottish Rate of Income Tax (SRIT) at 10%, effectively retaining the status quo in terms of wider UK rates, but creating a new 'S' tax code and additional PAYE compliance issues for business and individual taxpayers, while second home owners face a 3% surcharge on stamp duty costs, reports Sara White

With less than four months to until the introduction of the new Scottish rate of income tax (SRIT), HMRC has begun issuing letters to Scottish taxpayers about the introduction of the new tax band, but has come under fire for a failure to provide a helpline for anyone with queries or to alert employers to the impact of the changes