When living and working in the UK, most people associate October with two familiar events: the clocks going back for winter time and Halloween. But there is something far more important than ‘trick or treat’ for many – the critical deadline for self-assessment tax registration. Most employees in the UK pay tax automatically through the PAYE system.

With remote and hybrid working now a widespread trend, tax issues for homeworking employees are increasingly in focus. HMRC has recently clarified that anyone incorrectly claiming tax relief for working from home when they are not eligible could face a substantial repayment bill.