Accounting notes

From 6 April 2026, small employers can reclaim 109% of statutory maternity, paternity and adoption pay. Find out who qualifies and how to claim it back.

New FRS 102 rules make small companies and micro-entities disclose going concern from January 2026. An ex-auditor on what to write and who should worry.

From April 2028, small UK companies must file a profit and loss account at Companies House using commercial software. See what changes and how to prepare.

Payrolling benefits in kind becomes mandatory from April 2027, starting with company cars and medical cover. Here is what UK employers must do to prepare.

Since 6 April 2026, Statutory Sick Pay is payable from day one, the lower earnings limit is gone, and the rate is £123.25. What UK employers must know.

Most chart of accounts advice says add codes. On a new client file I do the opposite and strip the sprawl. A chart is a reporting tool, not a filing cabinet.

Employment Allowance is £10,500 for 2026-27, and larger employers can now claim too. Here's who qualifies, who can't, and how to claim it through payroll.

From 1 January 2026, most company leases come onto the balance sheet under amended FRS 102. What UK SMEs need to do for their first reporting period.

From 1 June 2026, UAE mainland employers must pay 85% of wages by the 1st of each month via WPS. Penalties start on Day 5. Here is the checklist.