Over the last few months the telephone has not stopped ringing with the same question being posed to me.

When married couples or civil partners take the decision to separate then tax is not going to dominate conversation

The PAYE system is complicated and as a result there are vast numbers of incorrect PAYE tax codes issued by HM Revenue & Customs (HMRC) each year.

As an employed doctor the cost of 'ordinary commuting' i.e. home to normal place of work does not constitute employment related business mileage and therefore no tax relief will be due on the cost of these journeys.

A number of situations can arise where a doctor might be due a tax rebate

For an expense to be tax deductible against your private practice business income the rules state that it must be incurred 'wholly & exclusively' for the purpose of the business.

When you finish your NHS post you will be issued with a form P45 detailing the taxable pay and tax deducted in that employment.

Untaxed private practice income is taxable on an 'earnings' basis and not when the actual 'cash is received'.

If you are in receipt of self-employment income, the most tax advantageous time to buy new capital equipment (e.g. computer) is immediately before your accounting year-end.

Private practice involves more than just seeing patients and writing reports.

If you have recently commenced private practice self-employment or GP Locum self-employment, you need to notify HMRC within 3 months of commencement.

The taxpayer in this case successfully argued that expenditure personally incurred attending specialist education training courses and conferences were tax deductible against her employment income.

If you and your spouse have joint investments you could save tax by transferring them to the individual who pays tax at the lowest rate.

Under the self-assessment regulations you are required to maintain a self-employed business mileage log to justify the level of motor expenditure claimed. This log must be an accurate reflection of the whole accounting period.

It is common for hospital doctors to be employed under a series of rotating contracts with different hospitals.

If you have private practice earnings as well as your NHS salary, you could be paying far too much National Insurance (NICs).