Accounting notes

DMCC gives you six months, ADGM nine, and DIFC starts its clock when you circulate accounts. How UAE free zone filing deadlines actually differ in 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.

Owner-managed clients think a month-end close is a big-company ceremony. It isn't. It's the discipline that turns year-end from a rescue into a review.

HMRC's free service for filing company accounts and the CT600 closed on 31 March 2026. Small companies now need commercial software - here is what to do next.

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.