Index/Organizations/HM Revenue and Customs

HM Revenue and Customs

UK government non-ministerial department (2005-)

Fact-Checks

41 results
Dec 2, 2025
Most Viewed

What are the retention periods required for different types of online data under UK law?

UK law does not set universal, fixed retention periods for most types of personal data; controllers must justify retention based on purpose and document retention schedules (ICO guidance and Practical...

Dec 4, 2025
Most Viewed

Are gifts from lottery winners subject to inheritance tax or capital gains tax in the UK?

UK law treats lottery winnings themselves as tax‑free: winners do not pay Income Tax or Capital Gains Tax on the prize (multiple industry and HMRC‑based guides note this) . However, gifts made from wi...

Nov 9, 2025
Most Viewed

Can HMRC obtain mobile phone location or GPS data to establish travel patterns?

HMRC does not publicly advertise a routine power to directly extract an individual’s mobile phone GPS or continuous location history for travel-pattern analysis; reporting and guidance instead point t...

Oct 24, 2025

Are there any exemptions from having a digital ID for certain jobs in the UK?

The evidence from the provided analyses shows there is from digital ID requirements for particular jobs in the UK; instead, exemptions or flexibilities are being designed around *circumstances* — nota...

Dec 8, 2025

How are ‘ties’ defined under the UK statutory residence test and how do they affect days counted?

The Statutory Residence Test (SRT) treats “ties” as specific connections to the UK—family, accommodation, work, time spent previously and a country tie among others—and the number of ties you have red...

Dec 6, 2025

How was the £71,000 working-family benchmark calculated and what income components are included?

The £71,000 “working-family benchmark” appears in research from the Centre for Social Justice (CSJ) as the gross annual income their modelled three-child working household would need to match the post...

Nov 3, 2025

What data sources does HMRC use to track individual travel frequency for tax purposes?

HMRC does not run a blanket program that simply tracks how often Britons travel abroad to determine tax liability; official statements and reporting show the department instead uses targeted checks an...

Dec 12, 2025

% of people in the UK on state benefits

Around one in three people in the UK are receiving some combination of DWP-administered benefits, with DWP reporting 13.1 million State Pension recipients in February 2025 and media citing “around 24 ...

Nov 30, 2025

What are the UK tax exit rules and consequences for emigrating in 2023-2025?

As of late 2025 the UK does not have a formal, long‑standing “exit tax” that treats all departing individuals as if they’d sold every asset on emigration; however, heavy debate through 2024–25 produce...

Nov 28, 2025

What are the UK's laws regarding online data retention?

UK law does not set one single statutory period for online data retention; instead controllers must justify how long they keep personal data under the UK General Data Protection Regulation (UK GDPR) a...

Dec 20, 2025

How many NHS consultants currently do no private practice at all, by specialty and region?

There is no up-to-date, authoritative breakdown in the provided reporting that states how many NHS consultants “currently do no private practice at all” by specialty and region; the sources here are f...

Nov 27, 2025

How are days counted for the automatic UK overseas tests and automatic UK tests in 2025?

HMRC’s Statutory Residence Test (SRT) counts a “day in the UK” mainly by presence at midnight; automatic overseas tests can declare you non‑resident if you spend fewer than specified day thresholds (e...

Nov 23, 2025

How does HMRC determine tax residency for individuals with multiple homes in 2025?

HMRC determines individual tax residence primarily using the Statutory Residence Test (SRT): automatic tests (like 183 days in the UK or having a UK home for 91 consecutive days) then, if neither auto...

Oct 24, 2025

Can self-employed individuals opt-out of the UK's digital ID system?

Self-employed individuals cannot universally "opt out" of the UK’s digital ID and Making Tax Digital (MTD) requirements; however, HMRC now offers a for MTD that lets some self-employed taxpayers avoid...

Oct 19, 2025

What were the allegations against Nigel Farage regarding his expenses?

The core allegation circulating is not that Nigel Farage himself was directly accused of improperly claiming parliamentary expenses, but that , prompting questions about tax residency, donation origin...

Nov 30, 2025

Tax implications of winning the UK National Lottery

UK National Lottery prizes are paid tax-free: winners do not pay income tax or capital gains tax on the prize itself (multiple sources) . But the way you use the money creates conventional tax risks —...

Nov 20, 2025

What is the statutory residence test for tax purposes in the UK?

The UK Statutory Residence Test (SRT) is a prescriptive, three-part set of rules used to decide whether an individual is UK tax resident for a given tax year; core features include automatic overseas ...

Nov 19, 2025

how does access to social assistance benefits for immigrants in the uk differ to other european nations

The UK limits access to mainstream benefits for many migrants through the "no recourse to public funds" (NRPF) rule and recent policy pushes that tighten asylum and ILR timelines, making Britain one o...

Oct 31, 2025

What are the current UK tax rates for capital gains on foreign assets?

The UK capital gains tax (CGT) rates applied to foreign assets in the supplied analyses are inconsistent: several consumer guides report , while HMRC-focused notes emphasize that residential property ...

Oct 24, 2025

What are the requirements for self-employed individuals to register for the UK's digital ID system?

The available analyses indicate the UK’s forthcoming digital ID scheme will require most self-employed people to hold a phone-based digital ID for Right to Work checks and access to some government se...