HMRC (HM Revenue & Customs)
UK government tax authority responsible for collecting income tax, corporation tax, VAT, and National Insurance, and enforcing tax compliance.
HMRC is the British equivalent of the IRS (US) or DGFiP (France). For freelancers, HMRC is the central authority for almost all tax-related obligations: registering as self-employed, filing self-assessment tax returns, paying income tax and National Insurance, registering for VAT (if turnover exceeds £90,000 in 2024), and handling IR35 disputes.
Freelancers interact with HMRC via the online portal at gov.uk. Common tasks include filing the annual SA100 self-assessment, making payments on account (twice yearly advance tax payments), and managing PAYE if employing staff or operating an umbrella structure.
HMRC has aggressive enforcement powers: penalties for late filing, automatic interest on unpaid tax, and the ability to investigate up to 20 years back in cases of deliberate fraud.
- Self-assessment online deadline: 31 January following the tax year
- Tax year runs 6 April to 5 April
- VAT registration threshold: £90,000 turnover (2024)
- Penalties for late filing: £100 minimum, escalating with delay