£10,500 Employment Allowance 2026/27: The Single-Director Trap
The Employment Allowance is £10,500 in 2026/27 — but companies whose only employee paid above £5,000 is a director can't claim it. Check your eligibility free.
Expert guidance on UK tax, payroll, and HMRC compliance for accountants and businesses.
The Employment Allowance is £10,500 in 2026/27 — but companies whose only employee paid above £5,000 is a director can't claim it. Check your eligibility free.

Every company property purchase adds the 5% SDLT surcharge — and a single dwelling over £500,000 can trigger the flat 17% rate. Worked examples plus a free calculator.

Merged RDEC at 20%, ERIS at 27% for R&D-intensive SMEs, mandatory AIF and a 6-month pre-notification window. Here is the practical 2026/27 playbook with worked examples and the three traps HMRC is enforcing.

From 6 April 2026 the dividend ordinary rate rises to 10.75% and the upper rate to 35.75%. The additional rate stays at 39.35%. The £500 allowance is frozen. Here is what owner-managed UK companies should do now.

The £90,000 VAT registration threshold is frozen for 2026/27. This guide explains the rolling 12-month test, the £88,000 deregistration threshold, and the exact HMRC notification deadlines.

Employer National Insurance is 15% above £5,000 in 2026/27 — £3,000 a year on a £25,000 salary. Check your exact bill and Employment Allowance eligibility free.

Phased MTD for ITSA rollout from April 2026. Who is in scope, the points based penalties, the 2026/27 soft landing, quarterly deadlines, and a practical readiness checklist.

Making Tax Digital for Income Tax is live for incomes above £50,000, a tougher points based penalty regime has landed, HMRC's free Company Tax Return portal has closed, and basis period reform is now fully in effect. Here is what UK sole traders, landlords and limited companies must do before the first quarterly deadline on 7 August 2026.

From June 2026 every UK controller must run a statutory data protection complaints process. This guide shows SMEs how to build a compliant log.

Who determines IR35 status — you or your contractor? The small company exemption means most UK businesses are not responsible. Check the thresholds and your obligations.

Overdrawn director's loan? S455 charges 35.75% on loans made from 6 April 2026 (33.75% before) unless repaid within 9 months and 1 day of year end. Free calculator.
Work out the most tax-efficient salary + dividend split for 2026/27. Free UK calculator uses the £12,570 personal + £500 dividend allowance.
HMRC is targeting IR35 in tech, finance and the public sector in 2026. What contractors and hirers must do now — free status checker inside.
Calculate Employer NI for 2026/27: 15% rate, £5,000 secondary threshold, Employment Allowance. Step-by-step worked examples + free UK calculator.
MTD ITSA starts April 2026. Penalty points, late charges and how to avoid them. Free readiness check for UK sole traders and landlords.

The UK VAT registration threshold remains at £90,000 for 2026/27. Check if you need to register, deregister, or stay voluntary — free tool inside.

National Living Wage rises to £12.71/hr on 1 April 2026. New rates for every age band, plus a free checker to verify your payroll is compliant.

The 15% employer NI rate and £5,000 threshold are still blindsiding UK businesses in 2026. The costly mistakes and how to fix them — free calculator.

From April 2026 more UK contractors decide their own IR35 status. The 3 tests that actually matter, plus a free 60-second status checker.

BADR rises from 14% to 18% on 6 April 2026. The window to dispose at the lower rate is closing — what to check before year-end, plus a free CGT tool.

Prepare your clients for the upcoming minimum wage changes with our detailed compliance checklist.

Key updates to IR35 legislation and how they affect your contractor clients. Stay compliant with our comprehensive guide.

Automate UK holiday pay in 2026: eliminate the 52-week averaging errors that trigger tribunal claims. Free calculator and process template inside.

CIS verification in 2026: cut HMRC penalty risk with a step-by-step process and a free UTR/NI lookup template for your subcontractors.
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