About the author

Paul Smeaton

Paul Smeaton is a UK-based entrepreneur and accountant with more than 29 years of experience. He is a Chartered Manager (CMgr), FCMI, a former CEO of a large UK care provider and a member of the Institute of Directors.

Paul writes and reviews the explanatory content accompanying the calculators and guides. His work focuses on making assumptions, limitations, worked examples and source references clear to readers.

Editorial approach

Where a calculation depends on published rules, the site links to the responsible public authority and identifies the applicable rate period. Examples are designed to explain a method; they are not a substitute for advice tailored to an individual case. You can read more about how calculations and sources are handled in our methodology.

Independence

UK Calculators is independent and is not affiliated with, endorsed by or connected to HMRC or any UK government body. Paul’s professional background does not make this website an official service or replace advice from a qualified adviser.

Contact

Questions and corrections can be sent through the contact page. You can also browse the guides.