HMRC has updated its guidance on how individuals and organisations can apply for a certificate of residence or letter of confirmation to prove UK tax residence.

A certificate of residence can be used to claim tax relief in another country where UK residents pay tax on foreign income. It confirms to the overseas tax authority that the applicant is UK resident. A certificate can be issued where there is a double taxation agreement with the country concerned and the applicant is entitled to treaty benefits.

A letter of confirmation may instead be appropriate where there is no double taxation agreement or proof of UK residence is required for another purpose. The overseas tax authority decides whether relief from foreign tax can be granted.

The online service is available to individuals and sole traders, companies, partnerships, trusts, charities, public bodies, pension schemes and collective investment schemes. Agents can also apply directly on behalf of taxpayers.

Applicants need to provide details including the country the certificate is required for, the relevant double taxation agreement, type of income and period covered. A future date cannot be requested.

Further information is required where a tax return has not yet been filed, including days spent in the UK days during the tax year or years where a certificate is required.

Taxpayers who need to pay the High Income Child Benefit Charge (HICBC) for 2025-26 may be able to pay it through PAYE rather than completing a self-assessment tax return solely to report the charge.

The HICBC applies where an individual or their partner receives Child Benefit and the individual’s adjusted net income exceeds £60,000. The amount payable increases with income, reaching the full amount of Child Benefit when adjusted net income reaches £80,000.

The charge can also apply where another person claims Child Benefit for a child living with you and contributes at least an equal amount towards the child’s upkeep, regardless of whether the child is your own.

The charge can be paid through self-assessment or PAYE, depending on the taxpayer’s circumstances. HMRC allows eligible taxpayers to pay through PAYE by adjusting their tax code. Taxpayers can register using HMRC’s online service. Once registered, HMRC will adjust the tax code and notify the taxpayer and their employer or pension provider, where relevant. For the 2025-26 tax year, this must be done before 31 January 2027.

Those who have previously submitted self-assessment returns solely to pay the HICBC can also switch to PAYE. They will need to contact HMRC by telephone to leave self-assessment and register for PAYE payment.

Anyone who must submit a tax return for another reason, such as self-employment income or taxable investment income, must continue to report and pay the HICBC through self-assessment.

Choosing to pay the HICBC through PAYE can simplify tax reporting for eligible taxpayers, avoiding the need to file a self-assessment tax return solely because of the charge.

HMRC has introduced an automated payment process to speed up refunds for people who may have overpaid National Insurance contributions. The process has been in use since early summer, according to HMRC’s latest Agent Update.

HMRC will write to people it identifies as potentially having overpaid, providing details of their past employment and National Insurance contributions. Recipients should check the information carefully and confirm that it is correct or provide details of any necessary changes.

Taxpayers can respond to HMRC using the online service on GOV.UK or by completing and returning the paper form enclosed with the letter. HMRC is urging recipients not to ignore these requests, as responding will help it establish whether a refund is due.

HMRC will review the information provided and confirm the outcome. Customers can find details of the process in the guidance on applying for a National Insurance refund.

Recipients of this letter should also remain alert to potential scams. Genuine HMRC refund notifications will not ask recipients to click on links. Anyone unsure whether a letter is genuine can check it using HMRC’s online guidance.

The new process aims to help eligible taxpayers receive money owed to them more quickly, but a refund is not guaranteed until HMRC has checked all the relevant details.

HMRC is beginning to issue tax calculation letters (P800) and Simple Assessment notices (PA302) to collect any tax owed on bank and building society interest earned during the 2025-26 tax year.

Some taxpayers may already have received a Simple Assessment for the 2025-26 tax year that did not include their savings interest. If HMRC subsequently receives details of that interest, it may issue a second notice covering the same tax year. This will show the total tax owed, including any amount from the original notice. Taxpayers should deduct any payments already made in order to reveal the outstanding balance.

Taxpayers who pay tax through PAYE generally do not need to take action, as HMRC will adjust their tax code to collect the underpayment. However, if HMRC cannot collect the tax through PAYE, or the amount owed exceeds £3,000, a Simple Assessment notice will explain the amount due and how to pay. Taxpayers whose income from savings and investments exceeds £10,000 must complete a self-assessment tax return.

Interest figures shown on bank statements and tax codes may differ because tax codes include only taxable interest, HMRC may use estimates, and some interest may be covered by tax-free allowances.

Most people can earn some savings interest without paying tax, depending on their circumstances. The Personal Savings Allowance allows basic-rate taxpayers up to £1,000 and higher-rate taxpayers up to £500 of interest tax-free. Additional-rate taxpayers receive no Personal Savings Allowance.

If you believe your Simple Assessment is incorrect you should review the notice promptly, as you have 60 days from its date to formally query it with HMRC. Anyone already registered for self-assessment for the relevant year should ask HMRC to withdraw the Simple Assessment.

If you are unsure whether an assessment is correct or how much remains payable, we can help you review the figures and understand what action may be needed.

November 2026

• 1 November 2026 – Due date for Corporation Tax payable by companies with an accounting period ended 31 January 2026, unless the company is required to pay Corporation Tax by instalments.
• 7 November 2026 – Deadline for the second quarterly update under Making Tax Digital for Income Tax for the 2026-27 tax year. This applies to individuals who are within MTD for Income Tax from April 2026 and covers the second quarterly update period.
• 7 November 2026 – VAT returns and payments are normally due for VAT accounting periods ended 30 September 2026, unless an alternative deadline applies, for example under the Annual Accounting Scheme.
• 19 November 2026 – PAYE and National Insurance deductions for the month ended 5 November 2026 must reach HMRC by this date where payment is made by post. Where payment is made electronically, the normal deadline is 22 November 2026.
• 19 November 2026 – Filing deadline for the CIS300 monthly return for the month ended 5 November 2026.
• 19 November 2026 – CIS tax deducted for the month ended 5 November 2026 must reach HMRC by this date if payment is made by post. Where payment is made electronically, the normal deadline is 22 November 2026.
• 30 November 2026 – Companies with an accounting period ended 30 November 2025 must normally submit their Corporation Tax return to HMRC by this date.
• 30 November 2026 – Private companies with an accounting period ended 28 February 2026 will normally need to file their accounts at Companies House by this date. Different deadlines can apply to a company’s first accounts or where the accounting reference date has been changed.

December 2026

• 1 December 2026 – Due date for Corporation Tax payable by companies with an accounting period ended 28 February 2026, unless the company is required to pay Corporation Tax by instalments.
• 7 December 2026 – VAT returns and payments are normally due for VAT accounting periods ended 31 October 2026, unless an alternative deadline applies, for example under the Annual Accounting Scheme.
• 19 December 2026 – PAYE and National Insurance deductions for the month ended 5 December 2026 must reach HMRC by this date where payment is made by post. Where payment is made electronically, the normal deadline is 22 December 2026.
• 19 December 2026 – Filing deadline for the CIS300 monthly return for the month ended 5 December 2026.
• 19 December 2026 – CIS tax deducted for the month ended 5 December 2026 must reach HMRC by this date if payment is made by post. Where payment is made electronically, the normal deadline is 22 December 2026.
• 30 December 2026 – Deadline for filing the 2025-26 Self-Assessment tax return online where an individual wants HMRC to collect a Self-Assessment liability of less than £3,000 through their PAYE tax code, subject to HMRC’s normal conditions.
• 31 December 2026 – Companies with an accounting period ended 31 December 2025 must normally submit their Corporation Tax return to HMRC by this date.
• 31 December 2026 – Private companies with an accounting period ended 31 March 2026 will normally need to file their accounts at Companies House by this date. Different deadlines can apply to a company’s first accounts or where the accounting reference date has been changed.

Other deadlines to remember

• Capital Gains Tax – Capital Gains Tax on most disposals of UK residential property must normally be reported and paid within 60 days of completion. The actual deadline therefore depends upon the completion date rather than being a fixed monthly diary date.
• PAYE Real Time Information – Employers should also remember that Full Payment Submissions under PAYE Real Time Information are normally required on or before the date employees are paid.