Trading Income

28 May 2026

Tax relief for personal pension contributions (self-employed) - a case study
The criteria for tax relief to be given for a self-employed individual paying into a personal pension and how that tax relief works

21 May 2026

Company insolvencies and useful guidance from HMRC on setting up a company
Company insolvencies and the latest statistics on the number of insolvencies

11 May 2026

HMRC launches new digital refund service for MTD
Making Tax Digital for income tax (MTD). HMRC has reached an important milestone in the rollout of MTD with the introduction of a new digital service for requesting refunds

22 April 2026

Making Tax Digital: compliance tips for joint property owners
New reporting and record keeping requirements for landlords/property owners. Association of Taxation Technicians (ATT) guidance

30 March 2026

Making Tax Digital - reducing the mandation threshold from Ł30,000 to Ł20,000 from April 2028
The reduction of the Making Tax Digital for income tax self-assessment mandation threshold from Ł30,000 to Ł20,000, from 6 April 2028

11 February 2026

Making Tax Digital (MTD) for income tax - expanded application process for exemptions
HMRC’s MTD exemption application facility, which has now been expanded to accommodate applications for temporary exemption from MTD for a range of additional taxpayers

10 February 2026

Sole traders and landlords face new tax rules in less than two months
Making Tax Digital (MTD) for income tax

09 February 2026

Making Tax Digital (MTD) for income tax - new penalties
MTD for income tax - new MTD penalties and a wider penalty rollout

05 February 2026

Making Tax Digital (MTD) for income tax and HMRC letters
MTD for income tax - HMRC’s letters to taxpayers in scope from April 2026

20 January 2026

HMRC videos and webinars for Making Tax Digital for Income Tax
Making Tax Digital (MTD) for income tax - HMRC’s videos and webinars

06 January 2026

New tax relief taking effect 1 January 2026
New first-year capital allowance, which takes effect from Thursday 1 January

11 December 2025

Making Tax Digital (MTD) for income tax and cessation of a business
MTD for income tax - HMRC’s responses regarding the interaction between cessation of a business and MTD reporting obligations, and more questions raised

04 December 2025

Transfer a business out of a company
What company owners need to do to disincorporate a company

02 December 2025

Autumn Budget 2025 consequences - the increase in dividend tax rates
The consequences for the incorporation decision of the increase in dividend tax rates