Insights from real UK accountants

Flat Rate VAT vs Standard VAT: A Real-Numbers Comparison for Sole Traders

The VAT flat rate scheme lets a sole trader pay HMRC a fixed percentage of gross, VAT-inclusive turnover instead of accounting for output VAT less input VAT on every transaction.

BADR vs Investors' Relief: Which Applies to Your Shares?

Business Asset Disposal Relief and Investors' Relief both apply an 18% capital gains tax rate in 2026/27, compared with the main rate of 24% for higher and additional rate taxpayers.

5 Tax Mistakes Airbnb Landlords Make and How to Avoid Them

The furnished holiday let regime was abolished from 6 April 2025, so Airbnb and short-term let income is now taxed under the ordinary UK property business rules.

Rent-a-Room vs Short-Term Letting: Which Is the Better Tax Option?

Rent-a-room relief exempts up to £7,500 of gross receipts a year from income tax where furnished accommodation is let inside your only or main residence, reduced to £3,750 where the income is shared with another person.

Limited Cost Trader Test: The Flat Rate Scheme Trap Many Miss

The limited cost trader test applies a flat rate VAT percentage of 16.5% to any business whose spending on relevant goods is below 2% of its VAT-inclusive turnover, or below £1,000 in a year.

BADR Qualifying Conditions: Does Your Business Sale Pass the HMRC Tests?

Business Asset Disposal Relief applies an 18% capital gains tax rate to qualifying gains up to a £1,000,000 lifetime limit in 2026/27, compared with the 24% rate that applies above the basic rate band.

VAT and Airbnb Letting: When Does Your Short-Term Rental Income Become VATable?

Short-term holiday and Airbnb accommodation is standard-rated for VAT at 20%, unlike long residential letting, which is exempt.

Flat Rate VAT Percentages: Finding the Right Rate for Your Trade or Profession

The VAT Flat Rate Scheme lets a sole trader pay HMRC a fixed percentage of VAT-inclusive turnover instead of accounting for output and input VAT separately, and is open to businesses expecting taxable turnover of £150,000 or less excluding VAT.

Going Over the VAT Threshold Mid-Year: What Your Limited Company Must Do

The VAT threshold 2026/27 in the UK is £90,000 of taxable turnover in any rolling 12-month period, and the deregistration threshold is £88,000.

Is Your Airbnb Letting Classed as a Trade or Property Income by HMRC?

Airbnb and short-term let income is taxed as UK property income unless the host provides substantial services, in which case HMRC treats it as a trade.

VAT and Your Self-Assessment Return: How the Two Interact

The VAT registration threshold is £90,000 of taxable turnover in any rolling 12-month period for 2026/27, and the deregistration threshold is £88,000.

VAT on Entertaining Clients: The Rules That Trip Up Many Directors

Input VAT on entertaining clients, prospects and other non-employees is blocked in full, so a UK limited company cannot recover it regardless of how clearly business related the meal was.

Short-Term Letting After the Furnished Holiday Let Abolition: What's Changed?

The furnished holiday let regime was abolished from 6 April 2025 for income tax and capital gains tax, and from 1 April 2025 for corporation tax.

Historic Sales and VAT Registration: What HMRC Will Look Back At

The VAT registration threshold UK 2026 is £90,000 of taxable turnover in any rolling 12-month period, checked afresh at the end of every month.

Input VAT Recovery: What Your Limited Company Can and Cannot Reclaim

The VAT registration threshold for 2026/27 is £90,000 of taxable turnover in any rolling 12-month period, and companies expecting to exceed it in the next 30 days must also register.

HMO Licensing Rules and HMRC: Keeping Your Compliance Costs Deductible

HMO rental income is taxed as property income at your marginal rate of 20%, 40% or 45% in 2026/27, the same basis as any other let property.

How VAT Affects Your Pricing as a Self-Employed Business Owner

The VAT registration threshold UK 2026 is £90,000 of taxable turnover measured over any rolling 12-month period, not the tax year or your accounting year.

VAT Cash Accounting Scheme: How It Helps Small Company Cash Flow

The VAT registration threshold is £90,000 of taxable turnover in any rolling 12-month period for 2026/27, and registration is compulsory once a company exceeds it.

CGT on HMO Disposals: How Is It Different from Standard Buy-to-Let?

Capital gains tax on an HMO disposal is charged at 18% within the basic rate band and 24% above it for residential property in 2026/27, the same rates as standard buy-to-let.

VAT Registration: A Step-by-Step Guide for Sole Traders

The VAT registration threshold for a sole trader is £90,000 of taxable turnover in any rolling 12-month period for the 2026/27 tax year.

The VAT Flat Rate Scheme: Is It Still Worth It for Your Limited Company?

The VAT registration threshold for a limited company in the UK is £90,000 of taxable turnover in any rolling 12-month period for the 2026/27 tax year, and the deregistration threshold is £88,000.

VAT Registration for Limited Companies: When You Must Register and When You Should

The VAT registration threshold for 2026/27 is £90,000 of VAT-taxable turnover measured over any rolling 12-month period, not the accounting year.

HMO vs Standard Buy-to-Let: Which Is More Tax Efficient?

An HMO is taxed as property income under the same rules as a standard buy-to-let, not as a trade, so both are subject to the Section 24 finance-cost restriction giving only a 20% basic-rate tax credit on mortgage interest.

The VAT Threshold in 2026: What Happens When Your Turnover Gets Close?

The VAT registration threshold in the UK for 2026 is £90,000 of taxable turnover measured on a rolling 12-month basis, not a single tax year.

HMRC Enquiries into R&D Claims: What Triggers Them and How to Respond

An HMRC enquiry into an R&D claim is a formal compliance check that must usually be opened within 12 months of the claim being filed.

Converting a Property to an HMO: The Tax Implications You Must Plan For

HMO rental profits are generally taxed as property income for income tax, at the landlord's marginal rate of 20%, 40% or 45% in 2026/27.

Sole Trader Liability vs Limited Company: The Protection You're Missing

A sole trader has unlimited personal liability, meaning personal assets such as a home or savings can be used to settle business debts, while a limited company owner's liability is limited to the value of their shares.

R&D Tax Credit Claims: How to Prepare a Robust Technical Narrative

The R&D technical narrative must show a scientific or technological advance and the technological uncertainties a competent professional could not readily resolve.

Are HMO Licensing Costs Tax Deductible? HMRC's Position Explained

HMO licence fees paid to a local authority are generally an allowable revenue expense that landlords can deduct from rental income for income tax purposes.

Moving from Sole Trader to Limited Company: A Step-by-Step Tax Guide

Incorporation typically starts to make financial sense once profits consistently exceed around £50,000 a year, though the benefit at that level is often modest.

Qualifying Costs for R&D Tax Relief: Staff, Consumables and Subcontractors

Qualifying R&D costs fall into six categories: staff costs, externally provided workers, subcontractors, consumable items, software and data, and cloud computing.

Gifting or Transferring Property Between Family Members: SDLT Implications

Stamp Duty Land Tax is charged on the chargeable consideration given for a property, not on its market value, so a genuine gift with no money and no mortgage assumed is usually free of SDLT.

The Admin Burden of a Limited Company vs Sole Trader: Is It Worth It?

A sole trader files one annual Self Assessment return, while a limited company must file annual accounts, a Corporation Tax return, and an annual confirmation statement (£34 online) with Companies House.

The Merged R&D Relief Scheme: What Changed in April 2024

The merged R&D scheme applies to accounting periods beginning on or after 1 April 2024 and covers companies of all sizes with a single 20% expenditure credit.

Buying at Auction as a Landlord: How SDLT Works on Hammer-Fall Purchases

Stamp Duty Land Tax on an auction buy-to-let purchase is due within 14 days of completion, which is normally 28 days after the hammer falls.

R&D Tax Credits: How Much Could Your Limited Company Claim?

The merged R&D scheme gives a 20% taxable expenditure credit on qualifying costs, producing a net benefit of around 15% to 16.2% for most companies in 2026/27.

SDLT Reliefs for Landlords: Which Ones Still Exist in 2026?

Landlords pay the higher rates of SDLT, which are 5 percentage points above the standard residential rates, on additional dwellings costing £40,000 or more in 2026/27.

5 Reasons to Stay as a Sole Trader (Even When Your Profits Are High)

The 2026/27 dividend tax rates rose to 10.75% (basic), 35.75% (higher) and 39.35% (additional), narrowing the tax gap between a sole trader and a limited company owner.

Does Your Business Qualify for R&D Tax Relief? The Tests HMRC Applies

R&D tax relief requires a project that seeks an advance in science or technology by resolving scientific or technological uncertainty, tested against HMRC's definition.

SDLT When Buying Through a Limited Company: What Landlords Must Know

A limited company buying residential property in England pays the 5% higher rates for additional dwellings on top of standard SDLT rates from its first purchase.

Payments on Account and Cash Flow: How to Plan for January's Tax Bill

Payments on account are two advance instalments towards your self-assessment tax, each equal to 50% of the previous year's income tax and Class 4 National Insurance liability.

P11D Reporting for Company Cars: A Practical Guide for Employers

Company car tax benefit in kind 2026 is calculated as the car's list price multiplied by an appropriate percentage set by its CO2 emissions, then taxed at the employee's marginal income tax rate.

Lettings Relief After the 2020 Changes: Who Still Qualifies?

Lettings relief since 6 April 2020 is available only where the owner lived in the property at the same time as the tenant during the period of letting.

How to Reduce Your Payments on Account If Your Income Has Fallen

Payments on account are two advance instalments towards your self-assessment bill, each equal to 50% of your previous year's tax liability.

Electric Company Cars: The BIK Tax Rates That Make EVs the Smart Choice

The benefit-in-kind rate for a fully electric company car is 4% of the P11D value in the 2026/27 tax year. Petrol and diesel company cars can attract benefit-in-kind rates of up to 37%, depending on CO2 emissions.

Principal Private Residence Relief for Landlords: Can You Still Claim It?

Principal Private Residence Relief exempts the proportion of a gain that relates to periods you occupied the property as your main home, plus the final 9 months of ownership.

How HMRC Calculates Your Payments on Account

HMRC calculates each payment on account as 50% of your previous tax year's income tax and Class 4 national insurance liability.

Umbrella Companies and IR35: When Is an Umbrella Your Best Option?

Under the IR35 rules in 2026, income from an inside-IR35 engagement is taxed as employment, so PAYE income tax and both employee and employer national insurance apply.

The 60-Day CGT Reporting Rule: What Every Landlord Needs to Know

UK residents must report and pay capital gains tax on a residential property disposal within 60 days of completion where any CGT is due in 2026/27.

How Self-Employed NI Is Collected Through Self-Assessment

Class 4 national insurance is charged at 6% on self-employed profits between £12,570 and £50,270 in 2026/27, and 2% on profits above £50,270.

Pre-Letting Expenses: What Can You Claim Before Your First Tenant Moves In?

A landlord can claim revenue expenses incurred up to seven years before the property rental business starts, under the pre-trading expenses rules in the Income Tax (Trading and Other Income) Act 2005.

NI Thresholds for Self-Employed in 2026/27: What's Changed?

Class 4 national insurance is charged at 6% on self-employment profits between £12,570 and £50,270 in 2026/27, and at 2% on profits above £50,270.

IR35 and the CEST Tool: Should You Trust HMRC's Own Calculator?

CEST does not test mutuality of obligation, one of the three key employment status tests established in Ready Mixed Concrete v Minister of Pensions (1968), because HMRC's position is that mutuality is present in every engagement.

Letting Agent Fees: Are They Tax Deductible for Landlords?

Letting agent management fees, tenant-find fees and renewal fees are fully deductible revenue expenses for a UK property rental business in 2026/27.

Voluntary NI Contributions for the Self-Employed: Are They Worth Making?

Voluntary Class 2 National Insurance costs £3.65 per week in 2026/27, or £189.80 for a full tax year, and buys one qualifying year towards the new state pension.

How to Determine Your IR35 Status: The Employment Status Tests Explained

IR35 status is determined by three primary employment status tests: personal service and the right of substitution, control, and mutuality of obligation.

How to Maximise Your Allowable Expenses as a UK Landlord

Allowable expenses for a UK landlord must be incurred wholly and exclusively for the property rental business and are deducted from rental income to arrive at taxable rental profit.

Class 2 NI and Your State Pension: Why You Must Not Opt Out

Voluntary Class 2 National Insurance is charged at £3.65 per week for 2026/27, totalling £189.80 for a full tax year. Sole traders with trading profits above the Lower Profits Limit of £12,570 are treated as having paid Class 2 automatically and earn a qualifying year without any separate payment.

Repairs vs Improvements: The Critical Tax Distinction Every Landlord Must Know

A repair restores an asset to its original condition and is a revenue expense deductible against rental income; an improvement enhances the asset beyond its original state and is a capital expense that is not.

Self-Employed Expenses Checklist: Are You Claiming Everything You're Entitled To?

An allowable expense for a sole trader is any cost incurred wholly and exclusively for the business, deducted from turnover to arrive at taxable profit.

Corporation Tax Payments: Deadlines, Penalties and Instalment Options

Corporation tax for a UK limited company is due nine months and one day after the end of the accounting period, while the CT600 return is due twelve months after that date.

What Expenses Can Landlords Claim? A Plain-English HMRC Guide

Allowable expenses for a UK property rental business are costs incurred wholly and exclusively for the purpose of letting, deducted from rental income to arrive at taxable rental profit.

Pre-Trading Expenses: Can You Claim Costs Before You Started Your Business?

Pre-trading expenses are business costs incurred before trading starts, and they are treated as if incurred on the first day of trading for the 2026/27 tax year.

Small Profits Rate vs Main Rate: Which Applies to Your Limited Company?

The corporation tax small profits rate is 19% and applies to companies with taxable profits up to £50,000 in 2026/27. The corporation tax main rate is 25% and applies to companies with taxable profits above £250,000 in 2026/27.

Corporation Tax Year-End Planning: 10 Actions to Take Before Your Accounting Date

The corporation tax rates in the UK for 2026 are the 19% small profits rate up to £50,000, 25% on profits over £250,000, and a 26.5% effective marginal rate in between.

The 20% Tax Credit Under Section 24: How It Works and What It's Worth

Section 24 replaced the deduction of mortgage interest with a 20% tax credit, so finance costs no longer reduce a landlord's taxable rental profit.

7 Self-Employed Expenses You're Probably Forgetting to Claim

An expense is allowable for the self-employed only if it is incurred wholly and exclusively for business purposes, the core test HMRC applies to every deduction.

How to Reduce Your Company's Corporation Tax Bill Legally

Corporation tax rates for 2026/27 are 19% on profits up to £50,000, a marginal rate on profits between £50,000 and £250,000, and 25% on profits above £250,000.

Section 24 vs Company Ownership: Which Property Structure Wins on Tax?

Section 24 gives individual landlords only a 20% basic-rate tax credit on mortgage interest, so a higher-rate taxpayer effectively loses 20% of the relief they once received.

What Expenses Can You Claim as a Sole Trader? A Plain-English Guide

An allowable expense for a sole trader is any cost incurred wholly and exclusively for the purposes of the trade, deductible from taxable profit.

Extracting Profits from Your Limited Company: A Director's Tax Toolkit

The four core profit-extraction tools for a director in 2026/27 are salary, dividends, employer pension contributions, and tax-free benefits such as trivial benefits.

5 Ways Landlords Can Reduce the Tax Hit from Section 24

Section 24 replaces mortgage interest relief for landlords with a 20% basic-rate tax credit, so higher-rate taxpayers effectively lose 20% of their interest deduction.

Self-Assessment for Beginners: Everything You Need Before You Start

The online self-assessment deadline for the 2025/26 tax year is 31 January 2027, and the paper deadline is 31 October 2026.

The Dividend Allowance in 2026: How Much Can You Take Tax-Free?

The dividend allowance for 2026/27 is £500, meaning the first £500 of dividends is taxed at 0% for every taxpayer. Dividend tax rates rose from 6 April 2026 to 10.75% (ordinary rate), 35.75% (upper rate), and 39.35% (additional rate).

How Section 24 Is Reducing Your Rental Profits in 2026/27

Section 24 fully removes the ability to deduct mortgage interest from rental income and replaces it with a 20% basic-rate tax credit for the 2026/27 tax year.

Self-Assessment Tax Refunds: How to Claim Money Back from HMRC

A self-assessment tax refund arises when the tax you have paid for a year exceeds your actual liability shown on your tax return.

Why Directors Should Take a Small Salary, Even If They Don't Need To

A director salary is a tax-deductible business expense, so it reduces the company's corporation tax bill while dividends do not.

What Happens If You Miss the Self-Assessment Deadline?

Missing the online self-assessment deadline of 31 January triggers an automatic £100 penalty, payable even if you owe no tax or are due a refund.

The Most Common Self-Assessment Mistakes HMRC Sees Every Year

The online self-assessment deadline is 31 January following the end of the tax year, so the 2025/26 return is due by 31 January 2027.

How Much Should You Pay Yourself as a Company Director? A Tax Guide

A tax-efficient director salary in 2026/27 is usually £12,570, using the full personal allowance, or £6,708, the Lower Earnings Limit that secures a qualifying year for the state pension.

Self-Assessment Deadlines 2026/27: When to File and When to Pay

The online self-assessment deadline is 31 January following the tax year end, so the 2025/26 return must be filed by 31 January 2027.

Landlord Insurance and Professional Costs: The Complete Tax Deduction Guide

Landlord insurance premiums, including buildings, contents, rent guarantee, and landlord liability cover, are tax deductible against rental income where the policy relates wholly and exclusively to the let property.

Selling Your Property Portfolio: The Complete Tax Planning Guide for Landlords

Capital Gains Tax on residential property in 2026/27 is charged at 18% for gains in the basic-rate band and 24% for gains in the higher- and additional-rate bands, after the £3,000 annual exempt amount.

Limited Company Filing Obligations: The Complete Guide for Directors

A private limited company must file annual accounts with Companies House within 9 months of its accounting reference date, and a first set of accounts within 21 months of incorporation.

Property Trading vs Property Investing: The Complete HMRC Tax Guide

Property trading profits are taxed as income, facing income tax of up to 45% plus Class 4 National Insurance, while property investment gains are taxed under Capital Gains Tax.

Financial Planning for the Self-Employed: The Complete Guide to Managing Your Tax

A sole trader should set aside roughly 25% to 30% of profit for income tax and National Insurance, rising for higher earners.

Group Company Structures: The Complete Tax Guide for UK Businesses

A UK tax group exists where a holding company owns at least 75% of a subsidiary's ordinary share capital, giving access to group relief.

Tenancy Deposits and Tax: The Complete Guide for Landlords

A tenancy deposit held in a government-approved scheme is not rental income and is not taxable while you are simply holding it on the tenant's behalf.

Contractor Limited Companies: The Complete Tax Planning Guide for 2026

A contractor limited company, often called a personal service company (PSC), is a company through which one professional supplies their services to clients.

HMRC Enquiries into Limited Companies: The Complete Guide for Directors

An HMRC enquiry into a limited company is a formal review of its corporation tax return under Schedule 18 of the Finance Act 1998.

New Landlord Tax Guide: Everything You Need to Know in Your First Year

A new landlord must notify HMRC of rental income by 5 October following the end of the tax year in which letting began, and file the first Self Assessment return by 31 January.

Equipment and Tools for Sole Traders: The Complete Tax Deduction Guide

Day-to-day running costs (revenue expenses) are deducted in full in the year you buy them; capital equipment is claimed through capital allowances instead.

Professional Fees and Subscriptions: The Complete Tax Deduction Guide for Sole Traders

A sole trader can deduct a professional fee only where it is incurred wholly and exclusively for the purposes of the trade.

Staff Expenses and Subsistence: The Complete HMRC Guide for Limited Companies

An employee expense is only tax-free where it is incurred wholly, exclusively and necessarily in the performance of duties, a stricter test than the one for the self-employed.

Closing a Limited Company: The Complete Tax Guide for Directors

For a solvent company, distributions of £25,000 or less on striking off are taxed as capital gains; above £25,000 the whole sum is taxed as a dividend.

Buying a Car for Your Sole Trader Business: Capital Allowances or a Mileage Claim?

Sole traders must choose between a mileage claim and capital allowances on actual costs, and the choice is locked in for as long as the vehicle is owned. Two worked examples show when each method wins in 2026/27.

How EMI Share Options Are Taxed When Employees Exercise or Sell Shares

EMI share options normally escape income tax and National Insurance entirely, leaving only capital gains tax on sale. Here is how each event is taxed in 2026/27, what a discounted grant costs, and what the company must report.

EPC Requirements for Landlords: The Complete 2026 Tax and Compliance Guide

The current legal minimum EPC rating to let a property in England and Wales is E; properties rated F or G cannot be let without a registered exemption.

Incorporating Your Business: The Complete Tax Guide for Sole Traders

The financial case for incorporation typically becomes compelling once profits consistently exceed around £50,000 a year and strengthens considerably above £80,000.

The Non-Resident Landlord Scheme: A Complete Guide for Overseas Property Owners

The non-resident landlord scheme applies where a landlord's usual place of abode is outside the UK for six months or more in a tax year, which is not the same as tax residence.

Record Keeping for the Self-Employed: The Complete HMRC Compliance Guide

HMRC requires self-employed people to keep records for at least five years from the 31 January self-assessment filing deadline for the relevant tax year.

UK Tax on Overseas Rental Property: The Complete Guide for British Landlords

UK residents are taxed on worldwide income, so overseas rental income must be declared on the self-assessment return even if the money never enters the UK.

Undeclared Rental Income: What Happens and How Landlords Put It Right on Self-Assessment

HMRC matches Land Registry, letting agent, deposit scheme and short-let platform data against tax records. If rental income has gone unreported, disclosing first costs considerably less than waiting to be found.

Mileage Claims for the Self-Employed: How to Keep a Log HMRC Will Accept

HMRC pays 55p a business mile for the first 10,000 miles in 2026/27, but only if your log stands up. Here is what to record, how the arithmetic works, and when actual vehicle costs give a bigger deduction.

Home Office Costs and Capital Gains Tax: The Risk of Claiming Too Much

Most guidance on working from home stops at the size of the deduction. The more expensive question is whether the way a sole trader claims it strips private residence relief from part of their home, turning a decade of small deductions into a five figure capital gains tax bill.

SIPP vs Workplace Pension for Company Directors: Which Is Better for Tax Relief?

Employer pension contributions are one of the few ways a director can move company profit into personal wealth without income tax, dividend tax or National Insurance. Whether that money sits in a SIPP or a workplace scheme changes the investment options, not the tax.

Making Tax Digital Penalties: What Landlords Risk If They Do Not Comply

Landlords with gross rent above £50,000 joined Making Tax Digital on 6 April 2026. Five submissions a year replace one, and four missed deadlines trigger a £200 penalty. Here is what non-compliance costs on a £54,000 rental portfolio.

Renting a Room to Your Business: Home Office Expenses the Self-Employed Can Claim

Sole traders cannot rent a room to their own business, but they can deduct home working costs. Compare HMRC's simplified flat rate against the actual cost method for 2026/27, with a worked example showing a £448 difference.

Alphabet Shares Explained: The Complete Guide to Flexible Dividend Planning

Alphabet shares let family companies pay dividends flexibly. Learn how they work, the HMRC settlements risks, and how to structure them safely. Blue Tick explains.

Director's Loan Accounts: The Complete Guide to S455 Tax and HMRC Rules

Director's loan accounts attract S455 tax when overdrawn. This guide covers the tax charge, nine-month window, and how to reclaim. Blue Tick explains.

Inheritance Tax and Property Portfolios: The Complete Planning Guide for Landlords

Rental property portfolios attract no automatic IHT relief. Discover planning options for inheritance tax on a buy-to-let portfolio. Blue Tick explains.

Limited Company Year-End Tax Planning: The Complete Action Checklist

Key steps for UK limited company directors to reduce corporation tax before year-end. From pension contributions to capital allowances, Blue Tick explains all.

The Rent-a-Room Scheme: The Complete Guide to Tax-Free Lodger Income

Complete guide to the rent-a-room scheme: the £7,500 threshold, qualifying conditions, opting out, and joint ownership rules. Blue Tick Accountants explains.

Pension Contributions for the Self-Employed: The Complete Tax Guide for 2026/27

Sole traders can claim significant tax relief on pension contributions in 2026/27. Learn how SIPPs, annual allowances, and relief at source work. Blue Tick explains.

Joint Property Ownership and Tax: The Complete Guide

How does HMRC tax jointly owned property? Discover the 50/50 rule, Form 17, and how couples can allocate rental income tax-efficiently. Blue Tick explains.

Company Pension Contributions: The Complete Tax Efficiency Guide for Directors

Company pension contributions offer directors full corporation tax relief with no NI or BIK. Blue Tick explains how to structure them for maximum efficiency.

Annual Investment Allowance in 2026: The Complete Capital Allowances Guide for Companies

Maximise your company's capital allowances with the Annual Investment Allowance in 2026/27. How AIA and full expensing work together. Blue Tick explains.

VAT Flat Rate Scheme for Sole Traders: The Complete 2026/27 Guide

The VAT flat rate scheme self-employed UK guide for 2026/27. Sector rates, the limited cost trader test, worked examples. Blue Tick explains.

What Is Business Asset Disposal Relief and How Much Can You Save in 2026/27?

P11D Reporting: The Complete Guide for Employers | Blue Tick Accountants

P11D forms report employee benefits in kind to HMRC. Learn what must be reported, what's exempt, and how payrolling benefits works. Don't miss the 6 July deadline. Blue Tick explains.

Tax on Rental Income: A Complete Guide to What You'll Pay in 2026/27

How much tax will you pay on rental income in 2026/27? Rental profit is taxed at your income tax rate after expenses. Blue Tick explains the rates and bills.

Your First Year as Self-Employed: The Complete Tax Guide

Self-Assessment for Landlords: The Complete Tax Return Guide

Making Tax Digital for the Self-Employed: The Complete 2026 Preparation Guide

Making Tax Digital for Landlords: The Complete 2026/27 Preparation Guide

Property Company Incorporation: The Complete Guide for UK Landlords

Thinking of moving your buy-to-let portfolio into a limited company? This guide covers SDLT, CGT, and tax savings for UK landlords. Blue Tick explains.

Airbnb and Short-Term Letting Tax: The Complete UK Guide for 2026/27

R&D Tax Credits for Small Businesses: The Complete Guide for 2026/27

A complete guide to R&D tax credits SME UK 2026/27. Qualifying activities, costs, the merged scheme, and how to claim. Blue Tick Accountants explains.

HMO Tax Rules: The Complete Guide for Houses in Multiple Occupation

Everything landlords need to know about HMO tax rules UK: income, expenses, licensing, SDLT and CGT on disposal. Blue Tick Accountants explains.

Stamp Duty Land Tax for Landlords: The Complete 2026/27 Guide

A complete guide to Stamp Duty Land Tax for buy-to-let landlords in 2026/27, including the 5% surcharge, worked examples, and key reliefs. Blue Tick explains.

IR35 in 2026: The Complete Guide for UK Contractors and Company Directors

IR35 explained for UK contractors and company directors in 2026/27. Rules, status tests, inside vs outside IR35, CEST tool and risk management. Blue Tick explains.

Capital Gains Tax on Rental Property: A Landlord's Complete Guide for 2026/27

CGT on rental property explained for UK landlords: rates, annual exemption, PPR relief, allowable costs and the 60-day rule. Blue Tick explains.

National Insurance for the Self-Employed: The Complete Guide for 2026/27

Everything sole traders need to know about Class 2 and Class 4 National Insurance in 2026/27: rates, thresholds, payment, and state pension. Blue Tick explains.

Sole Trader vs Limited Company: The Complete Tax Comparison for 2026/27

Choosing between sole trader and limited company? Blue Tick breaks down the UK tax comparison for 2026/27, including break-even profit levels. Find out more.

VAT Registration for the Self-Employed: The Complete Guide for 2026

When must a sole trader register for VAT in 2026/27? Blue Tick covers the £90,000 threshold, voluntary registration, and common mistakes. Find out more.

VAT for Limited Companies: The Complete Guide for Small Business Owners

Everything UK limited company owners need to know about VAT registration, schemes, and pricing. Blue Tick explains the rules for 2026/27. Find out more.

Allowable Expenses for the Self-Employed: The Complete HMRC Guide

What can sole traders claim against tax? Blue Tick explains allowable expenses self-employed HMRC rules, the wholly and exclusively test, and what's often missed.

The Complete Guide to Allowable Expenses for Landlords

What expenses can landlords claim against rental income? Blue Tick's complete guide covers repairs, agent fees, insurance, and more. Find out more.

Corporation Tax in 2026/27: The Complete Guide

Corporation tax is one of the most significant costs a UK limited company faces, yet many directors still do not fully understand how their rate is calculated or what steps can legally reduce the amount they pay.

The Complete Guide for Self-Employed People in 2026/27

Step-by-step guide to completing a self-assessment tax return as a sole trader. Avoid costly mistakes and claim every allowance. Blue Tick explains.

Director Salary and Dividend Strategy 2026/27

Discover the most tax-efficient director salary and dividend strategy for 2026/27