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
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
A Limited Company’s Guide to Electric Vehicle Tax: Maximising Your Savings
Updated October 2026: capital allowance, National Insurance, mileage and VED points revised for 2026/27. Is your limited company considering the switch to an electric vehicle (EV)? It’s a strategic move that can not only boost your company’s green credentials but also offer significant tax
What optimal salary-dividend structure minimizes 2024-25 tax liabilities?
Archived article: this was published in February 2025 for the 2024/25 tax year. Employer National Insurance rose to 15% (on salaries over £5,000) and the Employment Allowance to £10,500 in April 2025, and dividend tax rates rose to 10.75% and 35.75% in April 2026. For up-to-date figures, see our
Key Highlights of the Autumn Budget 2024
Archived article: this was published in November 2024 and reflects the Autumn Budget 2024 announcements at that time. Some rates and rules have since changed. For the latest position, read our Budget 2026 summary and the ACCA guide to tax rates for 2027/28. Corporation Tax Making Tax Digital
Navigating the National Minimum Wage in the UK: A Guide for Businesses
Updated October 2026: rates revised for April 2026, with the increases announced for April 2027. As accountants, we know keeping up with complex regulations is paramount for your business's success. One crucial area is the National Minimum Wage (NMW). Here's a quick refresh to make sure you're
P11D – Expenses and Benefits
As an employee or employer in the United Kingdom, you may have come across the term "P11D" at some point. The P11D form plays a crucial role in the tax system of the UK, and it is essential to have a clear understanding of its purpose, requirements, and implications. In this comprehensive guide, we
UK minimum wage changes in April 2023
Archived article: this was published in June 2023. The minimum wage rates shown have since increased. See our guide to the National Minimum Wage for the current rates. The UK minimum wage will increase on 1 April 2023. The National Living Wage (NLW) will increase to £10.42 per hour for workers aged
Redundancy Pay In The UK
Updated October 2026: statutory limits revised from 6 April 2026. In the United Kingdom, redundancy pay is a legal entitlement for employees who are made redundant, subject to meeting certain criteria. The rules regarding redundancy pay are outlined in the Employment Rights Act 1996. If you are