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Catherine Heinen, FCCA

Catherine is a Technical Content Writer at TaxAssist Accountants, and a qualified accountant. With experience working at two accountancy practices in the UK top 50 accountancy firms according to Accountancy Age, Catherine has significant experience in accounts, tax returns and advising clients. Catherine ensures businesses, business owners and individuals are kept up to date and informed by providing concise and informative technical material.


What is business rates relief for retail, leisure and hospitality in E...

For 2024/25, the temporary business rates relief scheme for retail, hospitality, and leisure properties in England was extended, with 75% relief, up to a cash cap of £110,000 per business.

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What is the Marriage Allowance?

What is Marriage Allowance and how do I know if my partner and I qualify?

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What happens if I do not register for self-assessment in time?

If you do not register for self-assessment by 5th October, you are late in notifying HMRC of your liability to pay tax.

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How the Autumn Budget changes affect employers

Some of the biggest changes announced in the Autumn Budget will affect employers. With changes to the employers National Insurance Contributions (NICs) rate, the secondary threshold and the National L...

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How much National Insurance do I pay as an employer?

Employers in the UK pay National Insurance Contributions (NIC) based on the amount you pay your employees. These NICs contribute to a state pot, which funds state benefits.

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The benefits of filing your tax return today

The deadline for tax returns is 31st January. Instead of waiting until January to file yours, consider the reasons to file your self-assessment tax return early.

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Tax relief on donations to charity

Donating to charity helps you support causes most important to you. It can also mean you make tax savings and using gift aid can mean the charity receives more money from your donation.

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New Companies House ID check to crack down on fraud

Companies House has released timescales for the introduction of “a new identity verification process to help deter those wishing to use companies for illegal purposes.”

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Double cab pick-ups to be taxed as cars

More details are starting to emerge following the Autumn Budget, including changes to double cab pickup legislation.

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Changes in company size thresholds on the horizon

The Secretary of State for Business and Trade has confirmed the Government will make changes to UK company size thresholds.

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I am completing my first self-assessment tax return - where do I start...

Filing your tax return for the first time can be scary. The risk of getting it wrong, exposure to tax investigations and not knowing where to start can be overwhelming.

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How do I maximise my National Insurance record and increase my state p...

I am reaching state pension age and I’m not sure if I have paid enough National Insurance to get a full state pension, what can I do?

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What to expect from the Autumn Budget 2024

We look at what could be included on 30th October, when Rachel Reeves announces her first Budget as Chancellor of the Exchequer.

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The Construction Industry Scheme (CIS) – what you need to know

The Construction Industry Scheme (CIS) is a framework in the UK that governs how contractors pay subcontractors for construction work.

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What can high earners do to save tax?

I am a high earner and am looking at a large tax liability to pay in January. How can I make changes to reduce my tax liability and save tax?

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How much does a self-assessment tax return cost?

A self-assessment tax return can be simple or very complex, depending on the types of income you are receiving and your personal circumstances.

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E-invoicing consultation to be launched

The Government has announced the launch of a consultation on the wider use of electronic invoicing ‘e-invoicing’ in UK businesses.

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Large businesses told to include payment reporting in their annual rep...

With the late payment of invoices having such a significant impact on small businesses, the Government is introducing a Fair Payment Code later this year to crackdown on late payments.

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When is the tax return deadline?

I have heard that the deadline for submitting my self-assessment tax return to HMRC is the end of October. What should I do if I have not sent my tax return information to my accountant yet?

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Top challenges for business owners and tips to help overcome them

Business owners can face various challenges while trying to grow their business. Chasing late payments, managing deadlines and ensuring a healthy work/life balance are only some of the many plates bus...

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Essential updates for employers: Autumn 2024

As an employer, keeping to date with the latest changes in employment law and regulation is ongoing and crucial to ensure you’re acting as you should be.

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How to find the right local bookkeeper

Managing your business’ books is important for business owners, freelancers, and individuals. Finding good and local bookkeepers that are trustworthy and professional is essential for success.

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Are payments in kind taxable?

I am a social media influencer and as well as being paid in cash I also get discounted or free products and services. Do I have to tell HMRC about these items?

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Making Tax Digital for landlords

Discover when Making Tax Digital for landlords will come into effect and what landlords will need to do.

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Key dates all employers need to know

Staying on top of dates for employers will ensure you keep on track and meet deadlines. With lots more to remember, including dates for self-employed and dates for limited companies, we’ve listed date...

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Should I get a PAYE settlement agreement?

As an employer, I am looking at providing gifts to employees; should I get a PAYE settlement agreement?

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Are you paying the right crypto tax?

If you have dabbled with crypto currency, such as Bitcoin or Ethereum, you may not have been aware that your crypto trading could have resulted in a tax bill.

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How an accountant can help your start-up

As a start-up, it is important to manage your finances from the start. This is key for a successful business and for funding your future. Discover how accounting for start-ups works and how an account...

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What is a simple assessment tax bill?

I have received a simple assessment from HMRC that has asked me to pay tax. I do not usually prepare a tax return so why do I need to pay this tax?

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How to run a successful and effective business partnership

Discover our tips on how to run a successful business partnership, including managing finances and understanding profit sharing.

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Self-Assessment Tax Return: Missed your second payment?

I did not pay my second payment on account in July, what should I do?

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What expenses can performers claim?

As a musician I have many expenses when performing including travel and make up. Please could you clarify what expenses musicians and performers can include on tax returns as business claimable expens...

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What is the Tipping Act

I run a restaurant and I want to know how the changes being introduced to tipping will affect me and my workers.

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The Government to remove exemption of VAT on private school fees

The Government has confirmed that from 1st January 2025, VAT will apply to private school fees and boarding fees, including the pre-payment of fees.

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Should I register for VAT?

I have just started my own business and I have paid a lot of VAT on the purchase of a van and other start-up costs. I am considering whether I should register for VAT so that I can get this VAT back.

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What to do when an employee leaves

When an employee hands in their notice, it can come as a shock. It's essential you handle the situation smoothly so that the business continues to excel, and the other members of the team aren’t affec...

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Your guide to directors’ pay in the UK

Understanding the various ways directors can be paid is essential for maximising earnings and managing tax liabilities both personally and for the company.

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Your guide to Capital Gains Tax for landlords

The buy-to-let market in the UK has been an appealing side-hustle or main business venture for many landlords. With fluctuating property prices, the cost-of-living crisis and changes to tax legislatio...

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How do I get a tax refund?

I am an employee and have received a letter from HM Revenue and Customs (HMRC) saying I have a PAYE overpayment. How do I get a tax refund?

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Understanding Capital Gains Tax for individuals

Capital Gains Tax (CGT) is a tax on the profit/gain from selling, transferring, gifting or otherwise disposing of certain assets.

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Growth Guarantee Scheme launched to help 11,000 smaller businesses in...

The British Business Bank has released details about the new Growth Guarantee Scheme which will support around 11,000 UK small businesses over the next two years.

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Essential updates for employers: Summer 2024

In the dynamic world of UK employment, the only constant is change. Staying abreast of the latest updates is imperative for employers.

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What are the tax consequences of selling shares at a loss?

I bought some shares in a company listed on the London Stock Exchange a few years ago. Due to unforeseen circumstances I now have to sell them and have made a substantial loss. Can I get tax relief on...

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Should I use the VAT flat rate scheme?

I run a self-employed business as a builder, my annual turnover is approximately £100,000. I am registered for VAT as my turnover exceeds the threshold, and I wonder if I should use the flat rate VAT...

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A third of businesses targeted by invoice fraud

In the past 12 months, nearly a third (31%) of businesses in the UK have been the targets of invoice fraud.

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What are the VAT changes to Amazon fees?

What do I need to do to be prepared for the changes to Amazon fees?

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When do I need to sign up for Making Tax Digital for Income Tax Self-A...

I know Making Tax Digital (MTD) for income tax self-assessment is on the way. What do I need to do and when will I need to sign up?

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Employment Allowance – What is it and are you eligible?

The Employment Allowance is a valuable relief provided to eligible businesses in the UK. It enables them to reduce their annual National Insurance (NI) bill by up to £5,000 for the tax year.

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What you need to know about HMRC tax investigations

A tax investigation can also be referred to a compliance check or enquiry. A tax investigation is when HM Revenue and Customs (HMRC) checks your financial records to make sure everything is correct.

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Does my P11D have to go on my tax return?

I am employed and I also have rental income so I need to complete a tax return. Does my P11D need to go on my tax return?

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Accounting and tax tips for motor repair businesses

The motor retail and repair sector is one of the largest sectors in the UK economy. Understanding accounting in the motor repair industry is crucial for achieving financial success. This guide provide...

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Do you have to report UK property income to HMRC?

I let out my property through Airbnb on an occasional basis. At what stage do I have to report this income to HMRC?

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Understanding cash basis accounting: A simple guide

As a business owner, choosing the right accounting method is crucial for managing your finances effectively. Cash basis accounting is a popular choice among SMEs in the UK, offering a simplified appro...

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Your guide to sole trader travel and subsistence expenses

For sole traders it’s important to make sure you’re claiming all allowable expenses in your accounts and on your tax return. One type of expense you may be able to claim against taxable income is trav...

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Maximising allowable expenses for limited companies

As a limited company owner, understanding, claiming and managing your allowable business expenses helps your business run efficiently and pay the right amount of tax.

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Fraudsters use fake Companies House letters to target directors

Directors and business owners are being warned about a scam that is using letters claiming to be from Companies House asking for money.

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How do I register for self-assessment?

I need to let HMRC know about some property income I started to receive in the 2023/24 tax year. How do I do this?

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Do you need to complete a self-assessment tax return?

Several situations could require the completion of a self-assessment tax return, as they are not just for self-employed individuals. Employees, property owners and individuals who receive untaxed inco...

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What is the tax return threshold for high earners?

I am employed and my salary is £120,000. I have had to complete a tax return before, but this year HMRC have told me I do not need to file a tax return. Is this true?

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Your guide to auto enrolment pensions

Auto-enrolment was introduced by the UK Government in 2012 to encourage individuals to save for retirement.

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Basis period reform – what are transition profits?

The basis period reform affects self-employed, sole traders and partnerships that do not have an accounting year end between 31st March and 5th April. Incorporated businesses such as limited companies...

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Can you payroll benefits in kind?

I am an employer and offer certain taxable benefits to my employees. I am wondering if I can put these through the payroll so I don’t have to prepare P11Ds for all my employees.

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Do you need an accountant? Here’s what you need to know

An accountant is more than someone who submits your tax return. Accountants can also be business advisers, tax planners, bookkeeping support and payroll preparers.

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How bookkeeping services can save you time and money

Running a business can be incredibly rewarding, but it is not without its challenges, especially when it comes to managing finances.

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How to Register as Self-Employed with HMRC: A Comprehensive Guide

Learn how to register as self-employed with HMRC in 10 simple steps. From creating a Government Gateway account to receiving your UTR, our guide by Catherine Heinen, FCCA, ensures you meet all require...

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What you need to know when completing a P11D form

Understanding the intricacies of the P11D form can be a daunting task for UK employers. This guide demystifies the P11D form so you can prepare your business ahead of the deadline.

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Is the state pension taxable?

Is the income I receive as part of my state pension taxable and when do I need to report it to HM Revenue & Customs?

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A guide to company secretarial duties and responsibilities

The company structure offers businesses the benefit of limited liability protection with the company being a separate legal entity to the individuals who own and run it.

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The benefits of having your tax return filed early

Nearly 300,000 self-assessment tax returns were filed in the first week of the new tax year to take advantage of the many benefits of doing so sooner rather than later.

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A guide to understanding the Seafarers Earnings Deduction

If you are an employee and work at sea outside of the UK, you may be able to reduce your income tax bill using the Seafarers Earnings Deduction (SED).

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What is a tax code?

I have been asked for my tax code, but what is it?

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Should I use the cash basis for my accounts?

With the restrictions to the cash basis being removed from 6th April 2024, should I change the way I am accounting?

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When to incorporate your sole trader business

When starting a business, thinking about business structure is an important conversation. For some, the choice is to start as a sole trader or partnership then, as your business expands, look at incor...

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What are the changes to company size classifications?

I have heard that the size classifications of companies between small and medium are changing. Is this correct?

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Why would I buy a property through a company?

I want to expand my investment in property with a view to making it my main job. I am wondering whether setting up a company to do this would be the best way as the corporation tax rate is lower than...

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Understanding an overdrawn director’s loan account

Managing the financial health of a limited company involves many responsibilities, including maintaining a balanced director’s loan account.

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What has changed for the new tax year?

The new tax year starts on 6th April. This is often the date that new tax rates and rules come into force, so what does the new tax year have in store for you and your business?

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How do I amend my tax return?

I have received a letter from HM Revenue & Customs (HMRC) stating that I may not have told them something and owe tax. I am not sure what to do, please could you help?

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Essential updates for employers: Spring 2024

In the dynamic world of UK employment, the only constant is change. Staying abreast of the latest updates is imperative for employers.

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How bookkeeping works for a sole trader

Unsure what accounting records you need to keep for your business? Learn more about your business bookkeeping responsibilities as a self-employed person, and what information your accountant needs fro...

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HMRC makes cuts to helpline access permanent

HMRC has announced changes to its helplines from 8th April 2024, to encourage customers to use their online services.

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Is Capital Gains Tax reducing?

I am getting ready to sell a property that I’m renting out and I know that I may need to pay Capital Gains Tax. I’ve heard that it is going down, is this correct?

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Tips for managing multiple rental properties

In 2021, the Government said that almost half of landlords (43%) have one rental property. Another 39% have between two and four properties, and 18% have five or more properties.

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How is National Insurance changing for directors?

I am a director and shareholder in my own company and, having heard the announcement that the class 1 NIC rate for employees is reducing. What is the most tax-efficient method of profit extraction fro...

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Changes to landlord Capital Gains Tax rules

Stay informed on the latest changes to landlord Capital Gains Tax rules, including reduced tax-free allowances, lower CGT rates for higher rate taxpayers, and the abolition of multiple dwellings relie...

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What does the abolishment of Furnished Holiday Lets mean for me?

I have a property that I let out as a Furnished Holiday Let (FHL). With the abolishment of the FHL scheme from April 2025, what does this mean for me?

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Accounts and Tax guide for the hospitality industry

The hospitality industry is a dynamic and competitive business environment for hotels, restaurants, pubs and bars. Effective financial management is crucial for success and growth.

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Five tax benefits available to your business for going green

Being a green, sustainable business offers improved reputation and makes businesses more attractive to customers and employees. Being green also improves the commercial viability of your operation and...

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A guide to accounts and tax for new businesses

Thinking of starting a business in the UK or have you already begun? In this guide we look at the accounting and tax aspects you need to consider when starting a new business.

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Year-end tax planning tips for UK businesses

As the 2023/24 tax year draws to a close, it's crucial for UK businesses to stay informed and prepare for the upcoming year end to maximise your efficiencies. Take a look at our UK business tax planni...

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National Minimum Wage Rate Changes

I’ve heard the national minimum wages figures are changing from April, what will they be?

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Five reasons to outsource your payroll

If your business is expanding and you’re thinking of taking on employees or already have employees but are after some assistance with your payroll look no further. It's understandable to feel daunted...

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Companies house to increase fees

Companies House has announced that it will be increasing company registration fees from 1st May 2024.

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HMRC backtracks on tax changes for double cab pickups

HM Revenue and Customs (HMRC) has reversed its changes to the classification of double cab pickups from 1st July 2024.

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What are the changes for double cab pickup trucks?

I own a pickup truck for my business and I am not sure if the tax changes later this year will affect me – what is changing?

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Can electric cars be used in a salary sacrifice scheme?

I am a business owner and I want to improve my green credentials. I have heard that a way to reduce the emissions is to consider providing a salary sacrifice scheme for employees wanting to buy an ele...

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What is the 60% tax trap?

There's no mention of a 60% tax rate in the UK, so who is paying tax at 60% and getting caught in the tax trap?

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What tax relief can I claim on property repairs?

I have a rental property that I bought four years ago, I have carried out extensive repairs in that time and I am confused as to what I can and can’t claim as tax relief. Please could you clarify what...

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Changes at Companies House – what this means for you

The changes to the Economic Crime and Corporate Transparency Act (ECCTA) received royal assent on 26th October 2023. Companies House is “aiming to introduce some of these changes on 4th March 2024… th...

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The tax benefits of electric vehicles

The Government is delaying the ban on new petrol and diesel cars by five years. This delay is causing setbacks in the transition to electric vehicles. The requirement is now for all new cars to be zer...

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What is the Confirmation Statement?

The Confirmation Statement replaced the Annual Return (AR01) in June 2016.

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Eight steps to making your Payroll Year End easier

The payroll year ends on 5th April, here is our eight-step guide to help you put your payroll in order.

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Changes coming to reporting employment benefits from April 2026

The reporting and payment of income tax and Class 1A NICs on benefits in kind (BIK) will be made through payroll software from April 2026

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How long do I need to keep my tax records?

Now that I’ve submitted my tax return, can I throw the supporting documents relating to my business and P60 away? I’ve got a lot of paperwork from over the years and it’d be great to have a sort out.

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10 year-end tax planning tips for individuals

The UK tax year ends on 5th April and now is the perfect time to think about tax planning. The action you take over the next couple of months can help to maximise your income tax savings.

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Sole trader or limited company – which structure is best for my busine...

Choosing a legal structure is one of the most important decisions for a new business owner, and understanding the options can be challenging.

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What you need to know about associated companies

From 1st April 2023, new associated company rules were introduced, replacing the old rules. We look at what has changed.

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Is the threshold for filing a self-assessment tax return changing?

I have heard that HMRC will be changing the threshold for taxpayers who pay tax through PAYE to complete a self-assessment tax return. Could you please confirm what the new threshold is and when it wi...

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10 things you need to know if you are self-employed

As a self-employed individual you’re paramount to your business. Whether you’re new to self-employment, or you’d like a refresher, check out our top 10 key points in this article..

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How do I claim child benefit?

I claimed for child benefit using paper forms and the postal service for my previous children, but I hear there’s an online service now available. How do I claim child benefit for my new baby?

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Reduced National Insurance Contributions – what should I expect on my...

Will I get more take home money this month, following the changes to National Insurance rates?

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5 things you need to know about limited companies

Many see running their business as a limited company as a tax advantageous business structure. We’ve summarised the top 5 insights that you need to know about limited companies.

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More businesses turn to their accountants to help navigate the cost-of...

The cost-of-living crisis has resulted in businesses needing more services from their accountants.

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I can’t file my self-assessment tax return by 31st January, will I get...

I have to file a 2023/24 self-assessment tax return but am not going to be able to get it filed by 31st January 2025, will I get a penalty if I file it by the middle of February 2025?

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When is my company accounts filing deadline?

I run a company with the 31st March year-end, is my deadline the same as the 31st January tax return filing deadline?

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Can I claim for working from home tax relief?

As a self-employed builder I am mostly working elsewhere but I do work from home to do my books. Am I able to claim for use of home on my tax return?

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HMRC targets the self-employed for side hustle tax

Self-employed individuals with side hustles are the focus of a new HM Revenue and Customs (HMRC) initiative to improve tax collection and regulation management with digital platform reporting rules.

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5 things directors need to know

As a director, we understand you're busy, so here are five quick points you should be aware of.

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5 things landlords need to know

Being a landlord can be difficult and it’s important to prioritise what you need to know. This short guide to help you on your way, whether being a landlord is new to you or you’d just like a refreshe...

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Top expenses for your self-assessment tax return

As a business owner, or self-employed individual, the last thing you want is to pay more tax than you need to. Knowing what allowable business expenses you can include on your self-assessment tax retu...

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Making Tax Digital: Where are we now?

The Government’s initiative to make the UK’s tax system more efficient was first rolled out in 2019. This guide provides an update on the latest developments with Making Tax Digital and what is to com...

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Making Tax Digital

Making Tax Digital (MTD) is the UK Government's plan to modernise the UK's tax system and was announced in the 2015 Budget.

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The Cash Basis: What did the Autumn Statement change?

The Government has considered feedback in relation to its consultation on the expansion and simplification of the cash basis for accounting.

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What is business asset disposal relief?

In an evolving tax landscape business owners seek strategies to optimise their tax position. Business Asset Disposal Relief (formerly entrepreneurs’ relief) is a Capital Gains Tax relief that may help...

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Making Tax Digital for Income Tax: What did the Autumn Statement chang...

In November 2023, the Chancellor announced the Autumn Statement. While he did not mention Making Tax Digital in his speech, there have been some changes announced in the executive summary.

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How much National Insurance do I pay?

Individuals in the UK will make National Insurance Contributions (NICs) based employed income or self-employed profits. These NICs contribute to a state pot, which funds state benefits.

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Key tax dates you need to know if you are self-employed

Staying on top of key dates will ensure you stay on track, meet deadlines and avoid paying penalties and interest. We list the key dates sole traders need to be aware of in this concise guide.

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Key dates limited companies need to know

Staying on top of key dates will ensure you stay on track, meet deadlines and avoid paying penalties and interest. We list the key dates sole traders need to be aware of in this concise guide.

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The Minimum Wage and the pursuit of a Real Living Wage

Employers must pay their employees at the hourly rate known as the National Minimum Wage (NMW). In this article, we'll explore the history and growth of minimum wage and the idea of the Real Living Wa...

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Is my bank interest income taxable?

I have received a lot more interest from my bank this year because of the increase in savings interest rates. I am a higher rate taxpayer and earned almost £1,000 of interest across my accounts. Pleas...

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Small and micro companies face accounts reporting changes

The Government is planning to introduce new filing requirements for small and micro businesses to “make the filing requirements easier to understand, reduce fraud and error, and improve transparency”.

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How to protect yourself from tax scams

Tax scams are common and often peak around the tax return filing deadline. HMRC responded to over 200,000 tax scams in past year to January 2024, up 14% from the previous 12 months.

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Five questions you should ask your accountant

As a business owner you want your business to be a success and so should your accountant. The relationship with your accountant is important. They are offering a service and you should be satisfied th...

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Can I pay my underpaid income tax through my PAYE code?

I’ve just finished my self-assessment tax return and have a balance of tax to pay. I have employment income as well as other earnings that have resulted in the under payment of tax. In previous years...

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What are income tax payments on account?

My tax return has been submitted and I’ve been advised that I need to make payments on account. What does this mean; and how do I work them out?

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Will I need to pay tax on child benefit income?

My husband and I both work and I am receiving child benefit for our son. Someone has told me about the ‘High Income Child Benefit Charge’. I’m worried I’m going to have to pay tax on the income, pleas...

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Can I claim mortgage interest as a deduction on my rental property acc...

I have a portfolio of four rental properties and I want to ensure that I am claiming all relevant expenses against the income. I am a little confused over the changes to the claim of mortgage interest...

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What are the penalties for filing a late tax return?

The deadline for filing your 2023/24 self-assessment tax return online is 31st January 2025. The paper tax return deadline is 31st October 2024.

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A guide to crypto tax

Learn everything you need to know about paying tax on gains and income made from the buying, selling and investing in cryptoassets.

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What you need to know when filing your tax return and paying your tax...

More than 12 million people are expected to file a self-assessment tax return for the current tax year.

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Tax saving tips for you and your business

Delving through the array of allowances and reliefs available to help minimise your tax liability can be a daunting process. It can be tricky for small business owners to establish what's available an...

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Our Guide to Understanding P60s

A P60 is important as it proves the income tax you have paid on your employment or pension. You can use it as evidence to third parties who may ask to see it. Our guide will explain your P60, includin...

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Why and how sole traders can become VAT registered

As a sole trader, when you reach the VAT threshold you will have to register for VAT, it may also be advantageous in certain circumstances to register for VAT voluntarily.

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Basis period reform – what do I need to do?

I am self-employed and my accounts have a September year end. I keep hearing about the changes to basis periods do I need to do anything

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What tax does a business have to pay?

To help you determine what tax you and your business may be liable for, read this guide.

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Are flu vaccines for my staff tax free?

I’m a director of company and - to reduce staff sickness - I want to offer to pay for the flu vaccination for my employees. What tax implications do I need to consider?

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Sold a property? You may need to tell HMRC

If you’ve sold a UK residential property since 27th October 2021, and it wasn't your main residence the whole time you owned it, you may have 60 days from the date of completion to let HMRC know.

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A guide to paying Corporation Tax

Corporation tax is the tax paid by incorporated businesses in the UK, the rates changed from 1st April 2023 with the main rate of corporation tax now 25%.

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When is the tax return deadline for the 2022-23 tax year?

I have heard that the deadline for submitting my self-assessment tax return to HMRC is the end of October. What should I do if I have not sent my tax return information to my accountant yet?

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What is the VAT threshold?

I am an electrician and my income has increased compared to last year. How do I know if I should register for VAT?

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When to pay a second payment on account

My second payment on account is due by 31st July 2024, do I have to pay this?

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Changing from sole trader to limited company

Find out how to change from being a sole trader to being a limited company, including related costs and transferring property ownership.

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The benefits of online accounting in a changing business climate

Although manual records, spreadsheets and desktop accounts software have done the job for many years, the evolving needs of small and medium-sized businesses require a more agile bookkeeping solution.

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