Guides
The rules, explained without the jargon
Each guide covers one question business owners ask us, with the 2026/27 figures, the deadlines and the decisions that follow. They are general information, reviewed when the rules change, and they link to the service that does the work if you would rather not.
CIS for subcontractors: deductions, refunds and gross status
How the Construction Industry Scheme takes tax from subcontractors, registering to keep deductions at 20%, how refunds work and qualifying for gross status.
Updated 3 November 2026 · 9 min read
Closing a company by voluntary strike-off
Step by step: dissolving a solvent limited company, what must happen before the DS01, how the final distribution is taxed and when strike-off is unavailable.
Updated 3 November 2026 · 8 min read
Confirmation statements and identity verification
What the confirmation statement confirms and costs, what changed under the Economic Crime and Corporate Transparency Act, and how identity verification works.
Updated 3 November 2026 · 6 min read
Director's salary and dividends for 2026/27
How to set a director's salary and dividend mix for 2026/27 after the April 2026 dividend rate rise, with thresholds, arithmetic and paperwork.
Updated 3 November 2026 · 9 min read
Dormant companies: what they are and what they still owe
When a company counts as dormant, what it must still file, what breaks dormancy, making a trading company dormant and bringing one back into use.
Updated 3 November 2026 · 8 min read
Your first Self Assessment tax return
Who must file, how to register, what to gather, how the return is built, what you pay and when, and the mistakes first-time filers make.
Updated 3 November 2026 · 10 min read
Landlord tax basics for 2026/27
How rental income is taxed, allowable expenses, the finance-cost credit, joint ownership, the property allowance, MTD for landlords and the 2027 property rates.
Updated 3 November 2026 · 7 min read
Late filing penalties explained
Every automatic penalty for a late Self Assessment return, late tax, late CT600, late Companies House accounts and confirmation statement, and appeals.
Updated 3 November 2026 · 9 min read
Limited company or sole trader?
The real differences in tax, liability, admin, cost and perception between a sole trader and a limited company, with 2026/27 figures.
Updated 3 November 2026 · 9 min read
Making Tax Digital for Income Tax: the timeline
Who joined MTD for Income Tax in April 2026, who joins in 2027 and 2028, what the quarterly updates involve, penalties, exemptions and how to prepare.
Updated 3 November 2026 · 9 min read
Tax differences in Scotland, Wales and Northern Ireland
What is devolved and what is not: Scottish income tax bands, Welsh rates, land transaction taxes, Northern Ireland VAT under the Windsor Framework.
Updated 3 November 2026 · 6 min read
Switching accountants: how it works and what to expect
When to switch accountant, what you are entitled to, how professional clearance works, transferring HMRC authorisations, timing and what it should cost.
Updated 3 November 2026 · 6 min read
Crypto tax in the UK: what is taxable and how it is calculated
How HMRC taxes cryptoassets, which events are disposals, pooling and matching rules, staking and DeFi income, losses, record keeping and exchange reporting.
Updated 3 November 2026 · 6 min read
The VAT registration threshold explained
How the £90,000 VAT threshold is measured, the two tests that trigger registration, what crossing it means, schemes, voluntary registration and deregistration.
Updated 3 November 2026 · 9 min read
Year-end checklist for sole traders and limited companies
What to gather, check and decide before a sole trader's 5 April year end or a company's accounting reference date, so the accounts and return are quick.
Updated 3 November 2026 · 6 min read
About the guides
How to use them
The guides describe the law as it stands at the date shown on each one, using the rates and thresholds for the 2026/27 tax year verified against GOV.UK. They are not advice about your circumstances; our advice disclaimer explains the difference. Where a guide points to a decision that depends on your own figures, the free tools give a first estimate and the relevant service page gives the fixed fee for having it done properly.
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