LSR Partners LLP

LSR Partners LLP Bringing UK tax clarity to global clients

It's normal to assume HMRC has to prove something against you. With a Section 9A enquiry, it works the other way round.T...
10/09/2026

It's normal to assume HMRC has to prove something against you. With a Section 9A enquiry, it works the other way round.

These enquiries are genuinely rare. Thousands of returns, one opened. But if one lands, HMRC want evidence, and producing it is your job.

Episode 25 of the Tax Compass Podcast covers what that actually involves, including the residency case that ended in phone location data and signed affidavits about a 4pm drink.

Listen on YouTube, Spotify, Apple, or wherever you get your podcasts. Link in comments.

LSR Partners help you pay the right tax in the right place at the right time.

08/09/2026

Our classical musician client performs abroad and, from where he sits, the tax simply happens.

The promoter handles it. The fee arrives net. Nobody sends him a foreign tax return to complete.

What is actually going on beneath that convenience is straightforward. He is paying tax in the country where he performed, because most double tax treaties give that country the right to tax entertainers and sportspeople. It gets settled as part of the package around the engagement.

The arrangement works well, provided you know what has been paid on your behalf. Claiming relief in the UK depends on having that detail, and it is easier to gather at the time than two years later.

Simon explains in this clip from our latest video, ahead of a full podcast episode.

LSR Partners help you pay the right tax in the right place at the right time.

Full video link in comments.

06/09/2026

Travel abroad for a few days of work and your tax position usually stays put.

The starting principle says otherwise. Your income belongs where you physically do the work. But most double tax treaties soften that considerably. Short term business visitor agreements keep employment income taxable where you live, and self-employed people look to the business profits article for much the same result.

You travel, you work, you pay tax at home. It suits almost everyone.

Entertainers and sportspeople are the exception.

Most treaties carry a separate clause for performers. The wording varies, artistes, sportsmen, film, television, depending on the treaty. The effect rarely changes. The country where you perform gets the right to tax you, even for a single engagement.

Laura explains in this clip from our latest video, ahead of a full podcast episode later this year.

Full video link in comments.

Work abroad for a few days and, in most cases, you carry on paying tax at home. Treaties see to it.Entertainers and spor...
04/09/2026

Work abroad for a few days and, in most cases, you carry on paying tax at home. Treaties see to it.

Entertainers and sportspeople do not get that. Most double tax treaties contain a clause handing the taxing right to the country where you perform, for a tour or for a single night.

Often the tax gets settled in the background, bundled into the package around an engagement. That is convenient, until you need to know what was paid on your behalf to claim relief in the UK.

Simon and Laura explain in our latest video.

LSR Partners help you pay the right tax in the right place at the right time.

02/09/2026

Making a disclosure to HMRC does not work the way most people expect.

You do not receive a bill setting out the tax, the interest and the penalties. Instead you make an offer, and you pay it on the day you submit. Then a certain amount of back and forth follows while HMRC decide whether to accept it.

Sometimes that back and forth takes a while. Simon recently spent forty five minutes on the phone with an inspector explaining a calculation, followed by a letter, before the answer came back: fine, we will accept it.

Knowing how the process runs takes a lot of the anxiety out of it.

Simon explains in this clip from episode 24 of the Tax Compass Podcast.

Listen to the full episode on YouTube, Spotify, Apple, or wherever you get your podcasts (links in comments).

LSR Partners help you pay the right tax in the right place at the right time.

31/08/2026

HMRC encourage advisers to use the Online Disclosure Service. So we do.

There is one snag. The service has no facility to upload anything. You enter numbers, and only numbers. The calculations behind them stay on your desk.

You can guess what arrives a few weeks later. A letter saying they do not understand the calculations.

It is a small thing, and it is fixable, but it adds weeks to a process that is already slow for people who simply want the matter closed.

Simon tells the story in this clip from episode 24 of the Tax Compass Podcast.

Listen to the full episode on YouTube, Spotify, Apple, or wherever you get your podcasts (links in comments).

LSR Partners help you pay the right tax in the right place at the right time.

29/08/2026

Most disclosure work is not complicated. It is painstaking.

When HMRC ask about historic income, you cannot simply apply today's rates and be done. Every year has to be rebuilt as if you had declared the income at the time. What were your income levels that year? What was the personal allowance? How were dividends taxed then?

The rules shift constantly, so each year is its own small project. We recently worked on one reaching back to 2008, further than our own software goes.

That is why disclosure work takes the time it does, and why experience with the older rules genuinely matters.

Simon explains in this clip from episode 24 of the Tax Compass Podcast, all about HMRC nudge letters.

Listen to the full episode on YouTube, Spotify, Apple, or wherever you get your podcasts (links in comments).

LSR Partners help you pay the right tax in the right place at the right time.

27/08/2026

Here is a deadline worth knowing. In the UK, you have four years to claim back overpaid tax.

For anyone with foreign income, that window is one of the best reasons to get things sorted early. Deal with a disclosure promptly and any refund due in the other country stays within reach. The double tax treaty does its job and you pay the right amount, once.

Simon explains how the four year rule works in this clip from episode 24 of the Tax Compass Podcast.

Listen to the full episode on YouTube, Spotify, Apple, or wherever you get your podcasts (links in comments).

LSR Partners help you pay the right tax in the right place at the right time.

25/08/2026

The tax liability ran into the thousands. HMRC would not accept the offer.

The sticking point? They thought the interest should be £6.40 lower than we had calculated.

Yes, really. A genuine back and forth over six quid of interest. In the end the answer was simple. If that is what you want and it is less, we will accept it. Thank you very much. And move on.

Simon tells the story in this clip from episode 24 of the Tax Compass Podcast, alongside everything you need to know about HMRC nudge letters.

Listen to the full episode on YouTube, Spotify, Apple, or wherever you get your podcasts (links in comments).

LSR Partners help you pay the right tax in the right place at the right time.

23/08/2026

Disclosing income from years ago to HMRC works like a time machine.

The principle is simple. Go back and calculate the tax as if you had declared the income in the right year. What were your income levels then? What was the personal allowance? How were dividends taxed?

The rules change constantly, so nothing is worked out at today's rates. And occasionally the old rules work in your favour. Simon recently found the old dividend tax credit genuinely helped in one case.

He explains how it all works in this clip from episode 24 of the Tax Compass Podcast.

Listen to the full episode on YouTube, Spotify, Apple, or wherever you get your podcasts (links in comments).

LSR Partners help you pay the right tax in the right place at the right time.

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