This guide covers the 2026/27 tax year (6 April 2026 to 5 April 2027). For the previous year, read our 2025/26 salary and dividend guide. From 6 April 2026 the basic and higher rates of dividend tax each rose by 2 percentage points. National Insurance thresholds and the Personal Allowance are
Salary or Dividends? The Most Tax-Efficient Director’s Pay for 2025/26
This guide covers the 2025/26 tax year (6 April 2025 to 5 April 2026). For the current year, read our 2026/27 salary and dividend guide. If you run your own limited company, you decide how to pay yourself. For most owner-managed companies the most tax-efficient approach is a small salary plus
Companies House Accounts Filing from April 2028: Software-Only Filing and the Profit and Loss Pause
Updated 29 October 2026 to reflect Companies House's announcement of 23 October 2026. Facts are taken from Companies House guidance on GOV.UK, linked throughout. If you run a limited company, the way your annual accounts reach Companies House is about to change. From 1 April 2028, accounts can only
Autumn Budget 2026: ACCA Guide to Key Measures and Tax Rates for 2027/28
Source and credit: this article reproduces and summarises three guides published in October 2026 by ACCA UK's Technical Advisory Service: A guide to the Autumn Budget 2026, Autumn Budget 2026: tax rates and allowances and Autumn Budget 2026: Stamp duty land taxes: UK. All content is credited to ACCA
Budget 2026: Key Points for Small Businesses, Landlords and Individuals
Published 28 October 2026. All tax measures below are checked against HM Treasury and HMRC's Budget 2026 documents on GOV.UK, linked at the end. Proposals may change as the Finance Bill passes through Parliament. Chancellor John Healey delivered his first Budget on Wednesday 28 October 2026. Many
P11D checklist for 2026/27: what employers need to report
Updated October 2026 for the 2026/27 tax year. For the full picture, read our main guide to P11D expenses and benefits. If your company provided taxable benefits or expenses to employees or directors between 6 April 2026 and 5 April 2027, you will probably need to report them on a P11D. Use this
Making Tax Digital for Income Tax: where things stand in October 2026
Information correct as at 27 October 2026. Every fact below is taken from HMRC guidance on GOV.UK, linked in the text and listed in full at the end. Making Tax Digital (MTD) for Income Tax became mandatory on 6 April 2026. By August, HMRC reported that more than 570,000 sole traders and landlords
Paws, Profits, and Paperwork: The Ultimate Tax Guide for Dog Walkers
Update October 2026: the £1,000 trading allowance and registration threshold mentioned below is due to rise to £3,000 from 6 April 2027, as announced in Budget 2026. Let’s be honest: you started a dog walking business because you love pups, the fresh air, and being your own boss—not because you
Maximising Your Take-Home Pay: The Ultimate Guide to Extracting Company Profits Tax-Efficiently (2026/27)
Updated October 2026 for the 2026/27 tax year, including the higher dividend tax rates from 6 April 2026 and changes announced in Budget 2026. One of the most significant advantages of running your own limited company is the control you have over how you withdraw income. Unlike sole traders, who
Autumn Budget 2025: Briefing Paper
Date: November 2025 Prepared For: ACCA Members and Clients Subject: Overview of Key Tax and Policy Changes Archived article: this was published in November 2025 and reflects Budget 2025. Budget 2026 has since made further changes. Read our Budget 2026 summary and the ACCA guide to tax rates for