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Help & learning

Find practical Kountr support and general UK tax guidance with direct official sources.

Help & learning

UK tax guidance, with the source alongside

Learn the essentials, work through a tax question or find a specific guide. Each explanation links to official HMRC guidance.

General information, not personalised tax advice. The right treatment depends on your circumstances and tax year. Check the linked HMRC guidance or ask a qualified adviser before making a claim.

Learn in order

Guided learning paths

Choose a path, then open any lesson for its official sources and full guidance.

1. Tax essentialsBuild a clear foundation for keeping records and preparing a return.
2. Sole-trader basicsFollow trading income and costs through to your records.
3. Rental-property basicsUnderstand common records and questions for individual UK landlords.
4. CIS for sole tradersReview CIS records and related trading topics before filing.

Find a starting point

Guided tax help

Choose the situation that fits, then pick a question. This guide points to general information; it does not decide whether a claim is allowed.

Which situation best describes you?

Browse all tax guides

Find an explanation by topic or business type.

All businesses

Income, profit and your bank balance

Income, taxable profit and cash in the bank are different things. An expense deduction is not a pound-for-pound tax refund.

All businesses

Receipts and supporting records

Keep evidence that explains the transaction, not just the amount that moved through your bank.

Official source: HMRC: business records

Source checked: 2026-09-13

All businesses

Cash basis or traditional accounting?

Your accounting method affects when income and expenses are recorded. It is not determined just by connecting a bank account.

All businesses

Personal and business use

Paying through a business account does not make the whole cost allowable. Identify the business portion and keep your reasoning.

All businesses

Tax estimates and money to set aside

Use an estimate for planning, not as your final HMRC bill. Payments on account may mean paying towards the next bill as well.

All businesses

MTD updates and your tax return

Making Tax Digital quarterly updates do not replace the annual tax return or mean that your tax has been paid.

All businesses

Reviewing records with an adviser

Keep unresolved questions with their evidence so you or a qualified adviser can check them before filing.

Official source: HMRC: business records

Source checked: 2026-09-13

Sole traders

Is this a business expense or “tax write-off”?

Only allowable costs reduce taxable trading profit. A receipt, category or business payment is not automatic permission to claim.

Sole traders

Sales, invoices and income timing

Keep the sale and its payment connected without counting the same income twice. The accounting basis affects when it belongs in your records.

All businesses

Buying equipment, vehicles and other assets

An asset record does not decide your tax relief. Check the item, business use and accounting basis before claiming its cost.

Landlords

Rent received through a letting agent

Check the rent before agent deductions and record any allowable agent fees separately, rather than treating the net bank receipt as the whole story.

Landlords

Repairs, improvements and replacement items

Restoring something and improving it can have different tax treatment. “Maintenance” on an invoice does not settle the question.

Landlords

Mortgage payments and finance costs

Do not claim the full mortgage repayment. Residential finance-cost relief for individuals is restricted and differs from an ordinary expense deduction.

Sole traders

CIS: paying subcontractors

Before paying a subcontractor, check employment status and CIS obligations. Use HMRC verification, not a guessed deduction rate.

Sole traders

Business mileage and vehicle costs

Simplified mileage replaces eligible vehicle purchase and running costs. Check the vehicle’s claim history before choosing this method.

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