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TaxTune Articles

Tax guides that actually help

In depth, evergreen guides on the questions UK businesses and taxpayers really search for. Written by our accountants, free to read, and built to point you in the right direction.

Self Assessment · 8 min read

How to register for Self Assessment

A plain guide to registering for Self Assessment with HMRC, getting your UTR and filing on time.

Read the guide
Ask TaxTune

Tell us what you are worried about

Not sure where to start? Tell us what you are worried about and we will guide you to the right help, from tax returns to VAT, payroll, CIS and more. UK wide and.

3 min readRead
Free tools

Free tools to make tax easier

Free tax tools and resources from TaxTune Accountants, including UK tax calculators, document checklists, key deadlines and practical guides.

3 min readRead
Tax Deadlines

UK Tax Deadlines 2026/27: The Complete Calendar

Every date that matters in one place, from 31 January and 31 July through to corporation tax, VAT, PAYE, CIS and the new quarterly MTD updates.

9 min readRead
Tax Deadlines

The 31 January Tax Return Deadline

Three separate things fall due on the same date, and the £100 penalty applies even when you owe no tax at all.

8 min readRead
Tax Deadlines

Payments on Account Explained

Why your first tax bill is half as big again as you expected, and why a second one lands on 31 July.

8 min readRead
Tax Deadlines

Corporation Tax Deadlines

Corporation tax is due 9 months and 1 day after your year end, three months before the return itself.

8 min readRead
Tax Deadlines

VAT Return Deadlines and Penalties

One month and 7 days after each quarter, with penalty points for late returns and 3% charges for late payment.

8 min readRead
Tax Deadlines

PAYE and Payroll Deadlines

The FPS is due on or before payday, the money by the 22nd, P60s by 31 May and P11Ds by 6 July.

8 min readRead
Tax Deadlines

CIS Deadlines for Contractors and Subcontractors

Returns by the 19th every month, including nil returns, with penalties that escalate faster than any other scheme.

8 min readRead
Tax Deadlines

Companies House Deadlines

Nine months for accounts, 21 months for a first set, and penalties that are almost never waived.

8 min readRead
Tax Deadlines

The 60 Day Capital Gains Deadline

Sell a property that is not your main home and you have 60 days from completion to report and pay.

8 min readRead
Tax Deadlines

Making Tax Digital Quarterly Deadlines

Four updates a year on 7 August, November, February and May for anyone over £50,000 from April 2026.

8 min readRead
Stamp Duty

Stamp Duty Explained

Stamp duty is charged in slices, not on the whole price, and nothing is due on the first £125,000 of a normal home purchase in England and Northern Ireland.

8 min readRead
Stamp Duty

Stamp Duty for First Time Buyers

First time buyers pay nothing up to £300,000, but the relief disappears completely one pound over £500,000 and is lost if a joint buyer has owned before.

7 min readRead
Stamp Duty

Stamp Duty on Second Homes and Additional Property

Buying an additional property adds 5% in England and Northern Ireland, a flat 8% in Scotland and a separate higher rate table in Wales.

7 min readRead
Stamp Duty

Stamp Duty for Buy to Let Landlords

Every buy to let carries the surcharge, but the six dwellings rule and mixed use treatment can cut a portfolio purchase dramatically.

7 min readRead
Stamp Duty

Buying Property Through a Limited Company

Companies pay the surcharge from the first purchase and face a flat 17% charge above £500,000 unless a relief such as property rental business relief applies.

8 min readRead
Stamp Duty

How to Claim a Stamp Duty Refund

The surcharge paid before your old home sold can be reclaimed within 3 years, but the claim window is only 12 months and it is regularly missed.

8 min readRead
Stamp Duty

Stamp Duty on Commercial and Mixed Use Property

Non residential rates top out at 5% with no surcharge, which is why mixed use claims are valuable and why HMRC examines them so closely.

7 min readRead
Stamp Duty

Stamp Duty Deadlines, Filing and Penalties

The return and the payment are due within 14 days of completion, and the responsibility sits with you as the buyer, not with your conveyancer.

7 min readRead
Stamp Duty

Stamp Duty on Land and Building Plots

Most bare land is non residential and escapes the surcharge, but land forming the garden or grounds of a dwelling counts as residential even with nothing built on it.

8 min readRead
Stamp Duty

How Stamp Duty Differs Across the UK

SDLT, LBTT and LTT compared, with the same purchase costing £5,500 in England, £5,100 in Scotland and £5,100 in Wales, and far more apart on second homes.

7 min readRead
Payroll

How to Run Payroll in 2026/27: Step by Step UK Guide

Learn how to run payroll in the UK for 2026/27, from registering as an employer with HMRC to tax codes, RTI submissions, payslips and paying HMRC on time.

6 min readRead
Payroll

PAYE Explained for Employers: How PAYE Works in 2026/27

What is PAYE and how does it work? A plain English guide for UK employers covering tax codes, thresholds, employee and employer National Insurance for 2026/27.

6 min readRead
Payroll

RTI Payroll: FPS and EPS Submissions Explained 2026/27

What are FPS and EPS submissions? A plain guide to Real Time Information payroll reporting, deadlines, corrections and late filing penalties for 2026/27.

6 min readRead
Payroll

Statutory Maternity Pay (SMP) 2026/27: Rates & Eligibility

How much is SMP in 2026/27? First 6 weeks at 90% of pay, then £194.32 a week for 33 weeks. Who qualifies, how employers reclaim it and the common mistakes.

6 min readRead
Payroll

Statutory Paternity Pay 2026/27: Rate, Rules & Day 1 Leave

Statutory Paternity Pay is £194.32 a week for up to 2 weeks in 2026/27, and paternity leave became a day 1 right in April 2026. Eligibility, notice and how to run it.

6 min readRead
Payroll

Shared Parental Leave & Pay 2026/27: Employer Guide

Shared Parental Leave lets parents share up to 50 weeks of leave and 37 weeks of pay at £194.32 a week in 2026/27. Eligibility, curtailment notices and employer duties.

6 min readRead
Payroll

Statutory Adoption Pay 2026/27: Rates and Employer Rules

Statutory Adoption Pay 2026/27: 6 weeks at 90% of earnings then £194.32 a week, 39 weeks paid, 52 weeks leave. Eligibility, matching certificates and recovery.

6 min readRead
Payroll

Statutory Sick Pay (SSP) 2026/27: New Day 1 Rules & Rates

SSP changed in April 2026: paid from day 1, no earnings threshold, at £123.25 a week or 80% of earnings if lower. What employers must change and how to run it.

6 min readRead
Payroll

Neonatal Care Pay & Parental Bereavement Pay 2026/27

Neonatal care leave gives up to 12 extra weeks at £194.32 in 2026/27 when a baby needs hospital care. Parental bereavement leave gives 2 paid weeks. The employer rules.

6 min readRead
Payroll

National Minimum Wage April 2026: Rates & Employer Rules

NMW rates from April 2026: £12.71 for over 21s, £10.85 for 18 to 20s, £8.00 for under 18s and apprentices. How to stay compliant and avoid HMRC naming and fines.

6 min readRead
Payroll

Employer National Insurance 2026/27: 15% Rate & £10,500 Allowance

Employer NI is 15% above £5,000 per employee in 2026/27. See how the £10,500 Employment Allowance works, who cannot claim it, and reliefs for under 21s and apprentices.

6 min readRead
Payroll

Student Loan Deductions in Payroll 2026/27: Plans 1-5 & PGL

Student loan thresholds 2026/27: Plan 1 £26,900, Plan 2 £29,385, Plan 4 £33,795, Plan 5 £25,000, postgraduate £21,000. How employers deduct them correctly.

6 min readRead
Payroll

P45, P60 and P11D Explained: Employer Guide 2026/27

What is the difference between a P45, P60 and P11D? Deadlines, employer duties and what changes when P11Ds are largely replaced by payrolling from April 2027.

6 min readRead
Payroll

Payslips Explained: What Must Be On Them by Law (UK 2026)

Every worker has a legal right to an itemised payslip on or before payday. What must be shown in 2026/27, hours reporting rules, deductions and employer penalties.

6 min readRead
Payroll

New Starters and Leavers in Payroll: Employer Checklist 2026/27

How to add a new employee to payroll (P45, starter checklist, tax codes) and process leavers correctly (final pay, holiday, P45) in 2026/27, step by step.

6 min readRead
Payroll

Payrolling Benefits in Kind: Mandatory April 2027 Changes

Payrolling benefits in kind becomes mandatory from April 2027 for cars, fuel and medical cover, with most benefits following in 2028. What employers must do now.

6 min readRead
Payroll

Directors' Payroll 2026/27: Salary, NI and the Annual Method

How directors' payroll differs: annual NI earnings periods, the best salary for 2026/27, Employment Allowance rules for sole directors and dividend interaction.

6 min readRead
Payroll

Holiday Pay & Entitlement 2026: 5.6 Weeks, Accrual & Rolled Up

UK workers get 5.6 weeks of paid holiday. How to calculate entitlement, the 52 week pay reference period, 12.07% accrual and rolled up holiday pay for irregular staff.

6 min readRead
Self Assessment

Allowable expenses for the self employed

A clear guide to the business costs sole traders can claim against tax, and the ones they cannot.

9 min readRead
HMRC Penalties

Self Assessment deadlines and penalties

A plain guide to the key Self Assessment dates and the penalties for filing or paying late.

9 min readRead
VAT

When You Must Register for VAT

You must register for VAT once your taxable turnover passes the threshold, and there are two separate tests that can trigger it.

9 min readRead
VAT

How the VAT Flat Rate Scheme Works

The Flat Rate Scheme lets you pay a fixed percentage of your VAT inclusive turnover instead of working out VAT on every sale and purchase.

9 min readRead
Making Tax Digital

Making Tax Digital for Income Tax Explained

Making Tax Digital for Income Tax means digital records, quarterly updates to HMRC and a final declaration, starting with higher earning sole traders and landlords.

9 min readRead
Limited Companies

Limited Company Allowable Expenses

A plain guide to what your limited company can claim against profit and how it reduces your corporation tax.

9 min readRead
Corporation Tax

How to Pay Corporation Tax

A plain guide to how corporation tax is worked out, when it is due, and how to pay HMRC correctly.

9 min readRead
Starting a Business

Starting a Limited Company

A practical step by step guide to forming a limited company and setting it up correctly from day one.

10 min readRead
Directors

How Company Directors Pay Themselves

Most directors take a small salary up to the personal allowance and the rest as dividends, which usually means a lower overall tax bill.

9 min readRead
Directors

The Directors Loan Account Explained

A directors loan account tracks money you take that is not salary, dividend or expense repayment, and an overdrawn balance left too long can trigger tax.

9 min readRead
CIS

How to Claim a CIS Tax Refund

Many subcontractors overpay tax under CIS because deductions ignore the personal allowance and expenses, so a refund is often due once a return is filed.

9 min readRead
Landlords

Landlord Allowable Expenses: What You Can and Cannot Claim

A plain guide to the costs landlords can deduct from rental income, the mortgage interest rules and the reliefs that remain in 2026/27.

9 min readRead
Bookkeeping

Bookkeeping Tips for Small Business Owners

Simple, practical bookkeeping habits that keep your records accurate, save tax and prepare you for Making Tax Digital.

9 min readRead
Starting a Business

Moving From Sole Trader to Limited Company

How to tell when incorporating is worth it, how the tax compares and what changes when you run a limited company.

10 min readRead
Income Tax

UK income tax rates and bands explained

A plain guide to how the UK income tax bands and rates fit together for 2026/27.

7 min readRead
Income Tax

How tax codes work

A practical guide to reading your tax code and putting it right if it is wrong.

7 min readRead
Income Tax

The personal allowance explained

What the personal allowance is, how the taper works and how to make the most of it.

7 min readRead
Income Tax

How to claim a tax refund

The main reasons you may be owed tax back and how to claim it.

7 min readRead
National Insurance

National Insurance explained

National Insurance is a separate charge from Income Tax that builds your entitlement to the State Pension and certain benefits, with different classes for employees, employers and the self employed.

7 min readRead
National Insurance

National Insurance for the self employed

If you are self employed you pay Class 4 National Insurance on your profit, while Class 2 is treated as paid to protect your State Pension record, all calculated on your Self Assessment return.

7 min readRead
National Insurance

Voluntary National Insurance contributions

Voluntary Class 3 National Insurance lets you fill gaps in your record to protect your State Pension, which can be worth doing if you have years that do not count as qualifying years.

7 min readRead
Capital Gains Tax

Capital Gains Tax Explained

Capital Gains Tax is charged on the profit when you sell an asset that has risen in value, not on the whole sum you receive.

7 min readRead
Capital Gains Tax

Capital Gains Tax on Property

Selling a second home or buy to let usually means Capital Gains Tax, and the gain must be reported and paid within 60 days of completion.

8 min readRead
Capital Gains Tax

Capital Gains Tax on Shares

Selling shares or investments outside an ISA can trigger Capital Gains Tax, but allowances, losses and spouse transfers can reduce or remove the bill.

7 min readRead
Inheritance Tax

Inheritance Tax explained

A plain English guide to how Inheritance Tax is charged, the thresholds that reduce it and why couples can often pass on far more than a single person.

7 min readRead
Inheritance Tax

Gifts and the 7 year rule

A practical guide to giving money and assets away during your lifetime, how the 7 year rule works and the everyday gifts that are exempt straight away.

7 min readRead
Inheritance Tax

Reducing Inheritance Tax

A balanced look at the legitimate steps that can reduce a future Inheritance Tax bill, from using your allowances to giving to charity, and why advice is so important.

7 min readRead
Pensions and Savings

Pension Tax Relief Explained

A clear guide to how pension tax relief works in 2026/27, including the annual allowance, the tax free lump sum and what company directors can do.

7 min readRead
Pensions and Savings

ISAs Explained

A practical guide to how ISAs work in 2026/27, covering the £20,000 allowance, the main types and the tax advantages they offer.

7 min readRead
Pensions and Savings

Tax on Savings Interest

A clear guide to how savings interest is taxed in 2026/27, covering the personal savings allowance, the starting rate for savings and how any excess is taxed.

7 min readRead
Tax Reliefs

The High Income Child Benefit Charge for 2026/27

A clear guide to the High Income Child Benefit Charge, who pays it, how much it is and how it is collected.

6 min readRead
Tax Reliefs

Tax Free Childcare for 2026/27

A plain English guide to Tax Free Childcare, the government top up, who qualifies and the income limits that apply.

6 min readRead
Tax Reliefs

Working from home tax relief for employees

A guide to working from home tax relief for employees, the flat rate claim, who qualifies and how it differs from the self employed.

6 min readRead
Tax Reliefs

Marriage Allowance explained for 2026/27

A simple guide to Marriage Allowance, who can claim, how much it saves and how to backdate a claim.

6 min readRead
Self Assessment

Do I Need to File a Tax Return?

A clear guide to the situations that mean you must complete a Self Assessment tax return, and how to check if you are caught.

7 min readRead
Self Assessment

First Time Self Assessment: A Beginner Guide

Everything a first time filer needs, from registering and getting a UTR to gathering records, meeting the deadlines and understanding the final bill.

8 min readRead
Self Assessment

How Much Tax Will I Pay When Self Employed?

A plain guide to how income tax and National Insurance are calculated on self employed profit, with the 2026/27 bands and a full worked example.

8 min readRead
Income Tax

Second Job Tax: How Your Second Job Is Taxed

A clear explanation of how a second job is taxed, why the BR code is used, when you over or underpay, and how to put your tax code right.

7 min readRead
Self Assessment

Tax Return for Uber and Bolt Drivers

A clear guide to how private hire and taxi drivers declare their fares and claim expenses on a Self Assessment tax return.

8 min readRead
Landlords

Tax Return for Landlords

A practical guide to reporting rental income, claiming allowable costs and applying the mortgage interest tax reduction.

8 min readRead
Directors

Tax Return for Company Directors

A guide to why directors file Self Assessment, how to report salary and dividends and how dividend tax is worked out.

8 min readRead
CIS

Tax Return for CIS Subcontractors

A guide to how subcontractors report CIS income, declare tax already deducted, claim expenses and recover their refund.

8 min readRead
Side Income

Tax on Side Income and Side Hustles

A clear guide to how side income is taxed, when the trading allowance covers you, and when you must tell HMRC.

8 min readRead
Side Income

When Does a Hobby Become a Business?

How HMRC decides whether your hobby has become a taxable trade, using the badges of trade and the trading allowance.

8 min readRead
Side Income

Tax for Content Creators and Influencers

What content creators and influencers must declare, including gifted products and affiliate income, and the costs they can claim.

8 min readRead
Capital Gains Tax

UK Crypto Tax Explained

A practical guide to how crypto is taxed in the UK, covering Capital Gains Tax, income tax and the records you need.

9 min readRead
Online Sellers

Amazon Seller Tax and VAT Explained

What Amazon sellers need to know about income tax, the VAT threshold, marketplace VAT and keeping clean records.

8 min readRead
Online Sellers

eBay, Vinted and Etsy Seller Tax Explained

When selling on eBay, Vinted and Etsy counts as trading, how the trading allowance works and what the platforms report to HMRC.

8 min readRead
Landlords

Tax on Rental Income Explained

How your rental profit is taxed, which costs you can claim, how the mortgage interest reducer works and what happens with joint ownership.

8 min readRead
Tax Planning

How to Pay Less Tax Legally

The legitimate ways to reduce your tax bill, from pensions and allowances to structure, salary and dividend mix and timing, and the clear line you must not cross.

8 min readRead
Contractors

What is IR35 and how do the off payroll working rules work?

IR35 decides whether a contractor working through their own company is really like an employee for tax, and being inside the rules can change your take home pay significantly.

8 min readRead
Directors

Company car tax explained: the benefit in kind and the mileage alternative

A company car available for private use is a benefit in kind taxed on the list price and emissions, and for many owner managed companies claiming mileage is cheaper, except often for fully electric cars.

8 min readRead
Limited Companies

Trivial benefits and staff gifts: the rules explained

An employer can give staff small benefits with no tax charge where each costs fifty pounds or less and meets the conditions, with directors of a close company capped at three hundred pounds a year.

7 min readRead
Limited Companies

How to close a limited company: strike off versus liquidation

A solvent company can be closed by striking it off with a DS01 form or through a members voluntary liquidation, with the liquidation route often more tax efficient where reserves are larger because distributions may be treated as capital.

9 min readRead
Self Assessment

Self employed vs employed: how the tax really compares

A clear comparison of how employees and the self employed are taxed, what each can claim, and how the same income leaves you with a different take home pay.

8 min readRead
Self Assessment

How to fill in a tax return, step by step

A practical walk through of completing a Self Assessment return, from gathering your records to filling the main sections and the self employment pages.

9 min readRead
Self Assessment

Working from home: how the self employed claim the cost

A clear explanation of how sole traders claim home working costs, comparing the simplified flat rate with the actual cost method so you choose the better one.

8 min readRead
Self Assessment

How to pay your tax bill to HMRC

A practical guide to paying your Self Assessment bill, covering the methods, the deadlines, the correct reference and the Time to Pay option if you are short.

8 min readRead
VAT

How to Do a VAT Return

A plain English guide to completing and filing your VAT return correctly, from working out the figures to submitting through Making Tax Digital software.

8 min readRead
VAT

How to Register for VAT, Step by Step

Everything you need to know to register for VAT correctly, from the £90,000 threshold to choosing your effective date and meeting your new obligations.

7 min readRead
Payroll

Payroll for Small Business

A practical guide to setting up and running payroll, from registering as an employer to PAYE, real time reporting, payslips, pensions and the Employment Allowance.

8 min readRead
Payroll

Auto Enrolment Pensions Explained

A clear guide to workplace pensions and automatic enrolment, setting out which staff you must enrol, the minimum contributions and your ongoing duties as an employer.

7 min readRead
Tax Planning

Budgeting for Your Tax Bill

A practical guide to setting money aside for tax so your Self Assessment bill never catches you out.

7 min readRead
Bookkeeping

Record Keeping for the Self Employed

What records you need to keep when self employed, for how long, and how to build a simple routine that keeps you ready for tax time.

7 min readRead
HMRC Penalties

How to Appeal an HMRC Penalty

How to challenge an HMRC penalty, what counts as a reasonable excuse, the deadline you must meet and what to put in your appeal.

7 min readRead
Bookkeeping

Business Bank Account and Tax

Why a separate business bank account keeps your records clean, why it is essential for companies, and the problems that mixing accounts causes.

7 min readRead

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