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UK Tax Blog

Practical guides on UK tax — for everyone.

Plain-English guides to the UK tax topics that come up most often. All figures checked against current HMRC guidance.

Self Assessment

Self Assessment Deadlines 2025/26: Key Dates Not to Miss

All the filing and payment deadlines for the 2024/25 tax year — including the 31 January 2026 online deadline, payments on account, and late filing penalties.

April 2026
VAT

Do I Need to Register for VAT? The £90,000 Threshold Explained

When does your business need to register for VAT? We explain the registration threshold, voluntary registration, and what changes when you're registered.

April 2026
IR35

IR35 Explained: What Contractors Need to Know in 2025/26

A plain-English guide to IR35 — who it affects, how employment status is determined, what being inside IR35 costs, and how to protect yourself.

April 2026
Structure

Sole Trader vs Limited Company: Which is Better in 2025/26?

A side-by-side comparison of tax, liability, admin and take-home pay — and at what profit level incorporation starts to make financial sense.

April 2026
Expenses

What Expenses Can I Claim as a Sole Trader?

A comprehensive guide to allowable business expenses — from home office costs and mileage to professional fees, equipment and the rules on clothing.

April 2026
Corporation Tax

Corporation Tax Marginal Relief Explained

How the taper between 19% and 25% works for profits between £50,000 and £250,000 — with worked examples and the formula you need.

April 2026
Scotland

Scotland's Second Home Council Tax Premiums: What Owners Need to Know in 2026

Some Scottish councils are now charging up to 500% extra on second homes — while Edinburgh reversed its 300% increase after just 8 days. Here's the full council-by-council picture.

April 2026