UK Insights

Accounting, tax, and compliance guidance tailored to UK sole traders, limited companies, landlords, and e-commerce sellers. Clear takes on HMRC, MTD, Self Assessment, Corporation Tax, and the cross-border edge cases that catch people out.

UK
EMI Share Options 2026: Why More UK Companies Now Qualify

EMI Share Options 2026: Why More UK Companies Now Qualify

The April 2026 EMI reforms doubled the option limit and quadrupled the gross assets cap. Check whether your company qualifies and what HMRC needs from you.

Aug 27, 20268 min read
Short-Term Business Visitors: PAYE Rules UK Employers Miss

Short-Term Business Visitors: PAYE Rules UK Employers Miss

HMRC's GfC19 guidance sets out when UK PAYE applies to overseas staff visiting Britain, how Appendix 4 and 8 agreements work, and the errors it sees most.

Aug 25, 20268 min read
UK Autumn Budget 2026: What to Prepare Before 28 October

UK Autumn Budget 2026: What to Prepare Before 28 October

The Autumn Budget lands on 28 October 2026. Here's what UK directors and business owners should review now, and why acting on speculation rarely pays off.

Aug 19, 20267 min read
FRS 102 Revenue Recognition: The 5-Step Model for 2026

FRS 102 Revenue Recognition: The 5-Step Model for 2026

New FRS 102 rules change when UK SMEs record revenue for periods from 1 January 2026. Here is the five-step model, who it affects, and how to transition.

Aug 18, 20266 min read
Side Hustle Tax 2026: When You Must Register With HMRC

Side Hustle Tax 2026: When You Must Register With HMRC

Earning extra from a side hustle? Here's when HMRC wants to know, the £1,000 trading allowance, the new £3,000 threshold, and the 5 October deadline.

Aug 17, 20268 min read
The £90,000 VAT Threshold: Register or Cap Your Growth?

The £90,000 VAT Threshold: Register or Cap Your Growth?

Thousands of UK businesses cap turnover to stay under the £90,000 VAT threshold. Here's when registering pays off, and when holding back makes sense.

Aug 13, 20267 min read
HMRC's Direct Debit Plan for VAT and PAYE: What's Coming

HMRC's Direct Debit Plan for VAT and PAYE: What's Coming

HMRC is consulting on making Direct Debit mandatory for VAT and PAYE. See who's affected, when payments would be collected, and what to do before it lands.

Aug 11, 20268 min read
Close Company Directors: New Self Assessment Rules 2025/26

Close Company Directors: New Self Assessment Rules 2025/26

From 2025/26, close company directors must report new Self Assessment details - company number, dividends and shareholding - or risk a £60 HMRC penalty.

Aug 7, 20267 min read
Creative Industry Tax Relief: The New CT600P Form 2026

Creative Industry Tax Relief: The New CT600P Form 2026

From 6 April 2026, every creative industry tax relief claim needs the new CT600P form alongside your CT600. File it wrong and HMRC removes the claim.

Aug 5, 20267 min read