HMRC has been working with farming bodies in Scotland to produce a series of free, tailor-made, online educational tax guides.

The first guide, Starting your own Agricultural Business, was designed with the help of the National Farmers Union (NFU). This has now been supplemented with packages for the NFU Scotland and Scotland’s Rural College.

The Starting your own Business e-learning tutorial includes:

• an overview of tax, National Insurance contributions and VAT
• information on registering as self-employed
• guidance on keeping business records
• help with completing tax returns
• information on paying HMRC