Field notes

Compliance

4 field notes on Compliance.

Latest

13 Nov 2026

UK non-resident landlord scheme 2026: NRL1, withholding and the 22% rate

Letting agents and some tenants must deduct basic rate tax from rent paid to landlords who live abroad. How the scheme works, how form NRL1 stops it, and the 22% property rate from April 2027.

Residency, Compliance, Wealth assets, UK

Earlier notes

30 Oct 2026

Tax residency certificate 2026: IRS Form 8802, Form 6166 and fees

The IRS raised its Form 8802 fee on 1 October 2026 to $105 for individuals and $230 for entities. How to get Form 6166, when to apply, who is refused, and how HMRC and IRAS issue theirs.

Residency, Treaties, Compliance, United States, UK, Singapore

12 Oct 2026

Crypto tax reporting in 2026: CARF, DAC8, UK and US compared

Since 1 January 2026, crypto platforms in the EU and the UK collect user and transaction data for tax authorities. What they report, the 2027 deadlines, the account freeze rule and how the US Form 1099-DA differs.

Crypto, Reporting, Compliance, UK, United States

25 Sept 2026

FBAR vs Form 8938 in 2026: thresholds and the 15 October deadline

Americans with more than $10,000 in foreign accounts owe an FBAR, and larger holdings add Form 8938. Thresholds, what goes on which form, and the 15 October 2026 extended deadline.

Reporting, Compliance, United States