Tax Talk

Are you exempt from MTD for ITSA?

Date posted: 6th Jan 2026

Are you exempt from MTD for ITSA? Making Tax Digital for Income Tax Self Assessment (MTD for ITSA) is mandatory from 6 April 2026 for self-employed traders and…

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Overdrawn directors’ loan accounts and section 455 tax

Date posted: 6th Jan 2026

A director’s loan account is simply a means of keeping track of transactions between the director and the company of which they are a director. Where the company…

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Correcting errors in VAT returns

Date posted: 6th Jan 2026

It used to be possible to report errors in a VAT return to HMRC on form VAT652. This is no longer the case; form VAT652 was withdrawn from…

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What are the advisory fuel rates?

Date posted: 6th Jan 2026

HMRC publishes fuel-only rates for company cars. These rates are updated quarterly and have two main uses: Reimbursing employees for business travel in a company car Reimbursing the…

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Deductions for additional rental costs imposed by the Renters’ Rights Act

Date posted: 16th Dec 2025

The Renters’ Rights Act 2025 received Royal Assent on 27 October 2025. The Act is not yet in force; the first tranche of provisions come into effect on…

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Christmas Side Hustles: When the Taxman Comes Knocking

Date posted: 16th Dec 2025

Christmas is coming and many people use the celebration time to sell items such as handmade Christmas cards and goods on seasonal market stalls. Influencers and content creators…

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Do you have a bonus due – if so, watch for the 60% tax trap!

Date posted: 16th Dec 2025

At first glance, the UK’s income tax rates seem straightforward, comprising the basic, higher and additional rate bands (currently 20%, 40% and 45% in England, Wales and Northern Ireland). However,…

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What do you mean a gift of an asset can give me a tax charge?

Date posted: 16th Dec 2025

Often, in a tax planning meeting with a client, it can be suggested that some assets are gifted to family members and there are sometimes surprised faces when we suggested…

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Salary vs Dividends – impact of the 2025 Budget

Date posted: 16th Dec 2025

The UK’s Autumn Budget 2025 raised dividend tax rates by 2 percentage points from April 2026, marking the anticipated dividend tax increase April 2026. This change shifts the basic…

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Self Assessment – the deadline is nearing!

Date posted: 1st Nov 2025

Can you believe it? We are in the final two months of 2025! Darker nights are setting in, arrangements are being made for Christmas as well as New…

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