There is one certainty about tax; if you need help, HMRC is unlikely to provide it easily and timeously. Services are increasingly centralised, call centres are understaffed and phone call waiting time frequently is lengthy. And if you have anything other than a very basic question, there’s a good chance the agent will be unable to deal with your query. The alternative is expensive advice from a trained professional, an accountant.

Tax guides such as this are a huge asset for those who need to understand aspects of the taxation system and deal with their problem without running up a huge bill or being ill informed. As a former senior manager, long retired, but familiar with numerous aspects of HMRC from policy development to investigation, face to face and developing public services, I’ve looked at this kind with a level of knowledge. That said, I’m impressed by the scope and detail of the content. Many tax officers would benefit from having a copy of this handbook to help them understand some of the complexities of the UK tax system.

Make no mistake, taxation is complex. PAYE, self employed, CGT, VAT, inheritance tax, benefits, allowances, tax credits, penalties…the list is endless. This guide breaks things down into manageable chunks. It gives an overview of HMRC as an organisation and the standards to be expected. There’s an extensive index which allows the user to easily select relevant information. There’s a list of leaflets and précis of subjects. What I really like about this guide is the use of examples to explain a point. It’s easy for a user to place themself in a similar situation and be informed about what their obligations, allowances and liability is likely to be. It presents complex fiscal situations in an easy to understand way. This guide is useful for a who,e range of peop,e. Maybe you’re a pensioner, unclear about taxation of State and private pension and whether interest in savings is taxable, Or you want to set up in business ( the joys of VAT will unfold). What do you need to do? Or you’re in full time employment with some company perks, thinking of investing in shares or property…what might your obligations be? In summary, there’s something for everyone here and I think it’s well written, concise and informed.
My thanks to the publisher and Netgalley fir an early copy of this book.