Guides
Plain-English guides to the parts of UK tax that catch freelancers and the self-employed most often.
Each guide is short, sourced from HMRC's own published guidance, and updated for the 2026/27 tax year. No jargon, no padding, no assumed prior knowledge. If something isn't clear, write to us at hello@numro.co.uk and we'll improve it.
Tax basics
- Income tax bands and rates for 2026/27
- How the £100k personal allowance taper works (and why it creates a 60% marginal rate)
- Class 2 and Class 4 National Insurance for the self-employed
- Scottish income tax: what's different north of the border
Self-assessment
- Do you need to file a self-assessment return?
- Payment on Account explained: what it is, when you pay, and why January is harder than it looks
- Allowable expenses: what HMRC will accept and what it won't
- Subsistence vs entertainment: the rule that catches most freelancers
- Use of home as office: the rules and the simplified expense flat rates
Making Tax Digital for Income Tax
- Are you in scope for the April 2026 mandate?
- What "MTD-compatible software" actually means
- The 7 August 2026 first quarterly deadline
Specific situations
- Side hustle alongside PAYE employment: how the tax stacks up
- Dividend income and the dividend allowance
- Rental income: tax, allowable expenses, the property allowance
- Capital gains: the £3,000 annual allowance and how stacking with income tax works
- Pension contributions and the tapered annual allowance
- Gift Aid and the higher-rate tax band extension
Guides are added regularly. If there's a tax topic you'd like us to cover, let us know.