The Complete UK Tax Guide for Small Businesses (2025/26)
Everything a UK small business or limited company needs to know about Corporation Tax, Self Assessment, VAT, PAYE, National Insurance and Making Tax Digital — in one place.
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In-depth UK tax guides for small businesses and the self-employed
HMRC Error 1046: Why Your CT600 Sign-In Was Rejected
What HMRC error 1046 means when you submit a Company Tax Return, how to find which detail HMRC did not accept, and how to try again safely.
6 min read
How Unfiled works
Prepare statutory accounts and your CT600 from bank transactions or ready figures, then file supported returns directly with HMRC through Unfiled.
3 min read
Companies House Accounts Reforms 2028: What ECCT 2023 Means for Your Filing
From 1 April 2028 all UK companies must file accounts via software, and small and micro-entities must file a profit and loss account. Here's what changes and how to prepare.
4 min read
Small Company Accounts: UK Definition, Thresholds and Filing
How HMRC and Companies House define a small company in the UK, the updated 2024 thresholds, the "2 out of 3" rule with a worked example, and the filing and audit exemptions small status unlocks.
6 min read
How to Pay Corporation Tax to HMRC (UK 2025/26)
A practical walkthrough of paying Corporation Tax to HMRC — the exact deadline, where to find your 17-character payment reference, every payment method (Faster Payments, CHAPS, BACS, Direct Debit, card, at bank) and what to do if you can't pay.
4 min read
How to Find Your Company or Personal UTR Number
Find the right 10-digit HMRC reference for your company or yourself, recover a missing UTR and avoid mixing it up with other filing codes.
3 min read
Corporation Tax Marginal Relief Calculator (2025/26)
Work out your Corporation Tax bill when profits fall between the small-profits rate (£50,000) and the main rate (£250,000) — with the official HMRC formula explained.
3 min read
How to File a Confirmation Statement Online (UK 2026/27)
Every UK limited company must file a confirmation statement at least once a year. Here is how to review the register, complete identity checks and file online for £50.
3 min read
Choosing Accounting Software for a UK Small Business
How to compare current accounting plans, filing scope, renewal prices and bank-funded licence conditions.
3 min read
HMRC Sign In Problems and How to Recover Your Government Gateway ID
Official recovery routes for Government Gateway access problems, Corporation Tax enrolment checks and what to do near a filing deadline.
2 min read
Companies House WebFiling: A Complete Guide (2025/26)
How to use Companies House WebFiling for supported accounts, confirmation statements and company changes. Some filings carry a fee.
4 min read
Dormant Company Filing: Accounts, HMRC and CS01
A dormant company can still have filing duties. Check the separate Companies House and HMRC definitions before deciding which returns are required.
3 min read
How to File a Corporation Tax Return (CT600) Online
A practical checklist for preparing and submitting a CT600, with current filing routes, separate payment deadlines and checks before you pay for software.
4 min read
Who Is Exempt from Making Tax Digital?
Plain-English guide to who is exempt from Making Tax Digital — digital exclusion, age, disability, religious grounds — and how to apply.
3 min read
How to File Company Accounts at Companies House
Choose the right accounts format, check the deadline and file with Companies House. Understand what must be sent separately to HMRC.
4 min read
MTD Bridging Software: Can I Still Use Excel?
How to stay MTD-compliant while still using Excel or Google Sheets — what bridging software does, what digital links are, and when Unfiled fits in.
3 min read
Limited Companies and Making Tax Digital
What MTD does and does not cover for UK limited companies in 2025/26 — MTD VAT today, MTD for Corporation Tax in the future.
3 min read
Corporation Tax for Small Companies
How the small profits rate, marginal relief, associated companies, payment dates and reliefs work in practice for a UK small Ltd company.
4 min read
Making Tax Digital for Landlords
How MTD for Income Tax applies to UK landlords — property income thresholds, jointly owned property, FHL changes and quarterly reporting.
3 min read
Micro-Entity Accounts (FRS 105): A Complete Guide
Plain-English guide to micro-entity accounts under FRS 105 — who qualifies, what to include, and how to file with Companies House and HMRC.
3 min read
CT600 vs Making Tax Digital
A clear comparison: the annual CT600 corporation tax return versus the quarterly Making Tax Digital regime — what each is, who has to do it, and how they relate.
3 min read
Making Tax Digital for Sole Traders
How MTD for Income Tax (MTD ITSA) affects UK sole traders — thresholds, quarterly updates, digital records and software.
3 min read
UK VAT Schemes Compared: Standard, Flat Rate, Cash and Annual
HMRC offers four main VAT accounting schemes: standard, flat rate, cash accounting and annual accounting. The right scheme depends on turnover, cash flow and the proportion of zero-rated or exempt sales.
3 min read
Pension Contributions and Tax Relief in the UK
UK pension contributions attract income tax relief at your marginal rate, subject to annual and lifetime limits. Employer pension contributions are usually a deductible business expense and don't trigger NI.
2 min read
Benefits in Kind and P11D Reporting
Benefits in Kind (BiKs) are non-cash perks you give employees, taxed via P11D or through payroll. Company cars are the most common BiK; rates depend on CO₂ emissions and list price.
3 min read
Capital Gains Tax on Property and Shares (2025/26)
Capital Gains Tax applies to chargeable gains. This guide explains 2025/26 rates, reporting and reliefs, with separately dated later changes.
3 min read
The Construction Industry Scheme (CIS) Explained
The Construction Industry Scheme (CIS) requires contractors to deduct money from subcontractors' payments and pass it to HMRC as advance tax. This guide covers registration, deduction rates, monthly returns and verification.
2 min read
Closing or Selling a UK Limited Company
There are several routes to extract value from a company you no longer need: striking off (DS01), Members' Voluntary Liquidation (MVL), share sale or asset sale. Each has different tax consequences — BADR can reduce CGT to 14% in 2025/26.
3 min read
Employment Allowance and Small Employers' Relief
Employment Allowance and Small Employers’ Relief: eligibility, 2025/26 rates and the 2026/27 recovery-rate change. SER does not reimburse Statutory Sick Pay.
3 min read
Inheritance Tax Basics for Business Owners
Inheritance Tax for business owners, including bands, gifts, residence rules and the business/agricultural relief changes from April 2026.
3 min read
IR35 and Off-Payroll Working Rules Explained
IR35 (the off-payroll working rules) decides whether a contractor working through their own company is genuinely self-employed or really an employee for tax purposes. Getting status wrong can trigger PAYE liabilities and penalties.
3 min read
R&D Tax Relief for SMEs: The Merged Scheme Explained
From accounting periods beginning on or after 1 April 2024, most UK companies claim R&D tax relief under a single merged RDEC-style scheme. Loss-making R&D-intensive SMEs can use Enhanced R&D Intensive Support (ERIS) for a higher rate.
3 min read
VAT on Imports and Exports After Brexit
VAT on imports and exports: postponed accounting, recovery restrictions, export evidence, EORI requirements and Northern Ireland differences.
3 min read
Stamp Duty Land Tax (SDLT) Explained
Stamp Duty Land Tax (SDLT) applies to land and property purchases in England and Northern Ireland. The thresholds reverted on 1 April 2025, and the additional dwellings surcharge rose to 5% in October 2024.
2 min read
HMRC Penalties and How to Appeal
What penalties HMRC charges for late filing and late payment, the new points-based system, and how to appeal if you have a reasonable excuse.
3 min read
The Complete UK Tax Guide for Small Businesses (2025/26)
Everything a UK small business or limited company needs to know about Corporation Tax, Self Assessment, VAT, PAYE, National Insurance and Making Tax Digital — in one place.
5 min read
Making Tax Digital (MTD) Explained
What MTD means for VAT and Income Tax, who's affected, when the rules apply, and how to choose compatible software.
2 min read
Corporation Tax Explained: Rates, Computation and CT600 Filing
How Corporation Tax works for UK limited companies in 2025/26 — rates, marginal relief, what to deduct, and how to file your CT600.
4 min read
Self Assessment Tax Returns: A Complete Guide
Who needs to file Self Assessment, how to register, what goes on the SA100, deadlines, payments on account and how to avoid common mistakes.
2 min read
Capital Allowances, AIA and Full Expensing
How UK businesses claim tax relief on plant, machinery and equipment in 2025/26 — Annual Investment Allowance, full expensing, FYAs and writing-down allowances.
3 min read
Dividends vs Salary: The Director's Tax Question
How limited company directors split pay between salary and dividends for 2025/26 — rates, allowances, NI implications and a sensible default mix.
2 min read
National Insurance Classes Explained
Class 1, 2, 3 and 4 National Insurance for UK workers and the self-employed in 2025/26 — rates, thresholds and what each class buys you.
2 min read
PAYE and Payroll for UK Employers
How PAYE works for UK employers in 2025/26 — RTI submissions, tax codes, NI categories, paying HMRC and end-of-year reporting.
3 min read
VAT Registration and Returns: A Practical Guide
When to register for VAT, choosing between standard, flat-rate and cash schemes, filing returns under MTD, and the rules every UK business needs to know.
2 min read
Allowable Business Expenses in the UK
What you can and can't claim as business expenses for tax — capital vs revenue, common categories, and rules for sole traders and limited companies.
2 min read
Worked Examples
Step-by-step worked tax examples
Example: Company Car Benefit in Kind Calculation
A side-by-side BiK calculation for a £45,000 petrol car and a £45,000 electric car, showing the dramatic difference in employee income tax and employer Class 1A NI in 2025/26.
3 min read
Example: 60-Day CGT Report on a Residential Property
A step-by-step example of reporting and paying CGT on the sale of a UK rental property within 60 days of completion, including PRR for a period of owner occupation.
3 min read
Example: CIS Deduction Calculation
A worked example showing how a contractor deducts CIS from a subcontractor's invoice that mixes labour, materials and VAT, and how it appears on the monthly CIS300 return.
3 min read
Example: Applying CEST to an IR35 Status Decision
A practical IR35 example: a freelance developer engaged via her PSC by a fintech client. We walk through the CEST factors that determine whether the engagement is inside or outside IR35.
4 min read
Example: R&D Claim Under the Merged Scheme
A worked example of an R&D claim under the merged scheme for a profitable SME developing a machine-learning fraud detection algorithm. We compute the qualifying spend, the 20% credit and the net Corporation Tax saving.
3 min read
Example: Corporation Tax Calculation with Marginal Relief
A worked example of a UK Corporation Tax calculation for 2025/26 showing taxable profit, marginal relief and the final tax due.
2 min read
Example: Salary and Dividend Illustration for a Director
A 2025/26 worked example showing a small limited company director's tax bill at different salary/dividend mixes.
3 min read
Example: MTD VAT Submission Walkthrough
Step-by-step example of preparing and submitting a Making Tax Digital VAT return using accounting software.
3 min read
Example: VAT Return on the Flat Rate Scheme
A worked example of a quarterly VAT return for a small UK consultancy on the Flat Rate Scheme in 2025/26.
3 min read
Example: Self Assessment for a Sole Trader
A worked Self Assessment example for a UK sole trader in 2025/26 covering profit, Income Tax, Class 4 NI and the final tax bill.
1 min read
Reference
Rates, thresholds, deadlines and forms
Reference: UK CGT Rates and Allowances 2025/26
A reference summary of UK CGT rates, allowances and reliefs for 2025/26 — including the post-30 October 2024 rate changes and the new BADR/IR rate trajectory.
2 min read
Reference: UK Mileage and Subsistence Rates 2025/26
Reference for HMRC's approved mileage allowance (AMAP), advisory fuel rates for company cars, and benchmark scale rates for subsistence — useful for both employees and self-employed travellers.
3 min read
Reference: UK VAT Rates and Categories 2025/26
A quick-reference of the UK's VAT categories — standard, reduced, zero-rated and exempt — with examples of typical goods and services in each band.
4 min read
Reference: UK Tax Rates 2025/26
All the headline UK tax rates and bands for 2025/26 in one place — Income Tax, NI, Corporation Tax, VAT, dividends, CGT.
3 min read
Reference: UK Allowances and Thresholds 2025/26
Personal allowance, trading allowance, AIA, dividend allowance, VAT threshold and other key UK tax allowances for 2025/26.
3 min read
Reference: HMRC Forms Glossary
What CT600, SA100, SA103, VAT100, P60, P11D, P45 and other common HMRC forms are for, and who needs to use them.
3 min read
Reference: Key UK Tax Deadlines
A calendar of the key UK tax filing and payment deadlines small businesses and individuals need to track.
3 min read