VAT & Business Tax
VAT registration and the £90,000 threshold, corporation tax small-profits and main rates with marginal relief, and other UK business-tax topics.
Director's Loan Account & S455 Tax 2025-26: The 33.75% Temporary Charge on Loans from Your Limited Company
How HMRC's S455 tax on overdrawn director's loan accounts works — the 9-month deadline after year-end, the 33.75% temporary charge, and the bed-and-breakfast trap.
Corporation Tax Rates and Small Profits Rate 2025/26
How UK corporation tax rates work in 2025/26, including the 19% small profits rate, 25% main rate, and the marginal relief band in between.
IR35 Off-Payroll Rules: How They Affect Your Take-Home Pay
What IR35 means for contractors, how inside vs outside status affects take-home pay, and the key factors HMRC considers in status determination.
VAT Registration Threshold: A Guide for Small Businesses
When you must register for VAT, the £90,000 threshold for 2025-26, voluntary registration pros and cons, and the flat rate scheme explained.
Employment Allowance: Reduce Your Employer NI Bill
How the Employment Allowance works for small businesses, who qualifies, and how to claim up to £10,500 off your employer National Insurance bill in 2025/26.
Making Tax Digital (MTD): What You Need to Know
An overview of HMRC's Making Tax Digital programme, covering MTD for VAT, Income Tax Self Assessment, and what businesses need to do to comply.
VAT Registration: When You Must Register and When It Pays to Register Voluntarily
VAT registration becomes compulsory once turnover exceeds £90,000, but voluntary registration can benefit some businesses. Here's what you need to know about the UK VAT threshold and registration.