Factsheets · 2025/26

Tax factsheets that stay current

Clear, downloadable UK tax guides for directors and business owners — with figures pulled live from our rates engine and interactive calculators built in. Free, no email required.

Limited companiesInteractive

Extracting Company Profits

How to take money out of your limited company tax-efficiently — the five routes, how they stack, and the salary-and-dividend mix that leaves the most in your pocket.

Limited companies

Corporation Tax Explained

How Corporation Tax works for UK limited companies — the rates, the marginal-relief band, the deadlines that catch directors out, and the legitimate ways to bring the bill down.

Growing businesses

VAT: Registration & Schemes

When you must register for VAT, when it pays to register voluntarily, and which VAT scheme keeps your admin light and your cash flow healthy.

Individuals & families

Inheritance Tax Explained

How Inheritance Tax works — the nil-rate bands, the 40% rate, the gifts and reliefs that reduce it, and the planning that protects more of your estate for your family.

Landlords

Landlord Tax: Section 24 & MTD

What every UK landlord needs to know now — how Section 24 changed mortgage interest relief, the expenses you can claim, and how Making Tax Digital changes your reporting from April 2026.

Sole traders & foundersInteractive

Sole Trader vs Limited Company

The real differences between trading as a sole trader and as a limited company — tax, liability, admin and credibility — with a live calculator that compares your take-home both ways.

Everyone

UK Tax Rates Card 2025/26

The essential UK tax rates, thresholds and allowances for the 2025/26 tax year, gathered on a single page.

Individuals

Income Tax Explained

A plain-English guide to how UK income tax works, what you'll pay on different types of income, and how it's collected.

Individuals & investors

Capital Gains Tax Explained

A clear guide to when Capital Gains Tax applies, the rates and exemptions, and practical ways to keep your bill down.

Sole traders & individuals

Self Assessment Explained

A straightforward guide to who needs to file a tax return, the deadlines that matter, and how to avoid costly penalties.

Employees & self-employed

National Insurance Explained

A clear guide to what National Insurance is, the contribution classes, the rates you pay, and how to protect your State Pension.

Businesses

Allowable Business Expenses Explained

Claiming the right expenses lowers your taxable profit and the tax you pay. This factsheet explains the rules, what you can and cannot claim, and how to keep records HMRC will accept.

Sole traders & landlords

Making Tax Digital for Income Tax

MTD for Income Tax changes how sole traders and landlords keep records and report to HMRC. This factsheet explains who is caught, when, and how to get ready without the last-minute scramble.

Company directorsInteractive

Salary vs Dividends for Directors

Most director-shareholders take a low salary topped up with dividends. This factsheet explains why, how each is taxed in 2025/26, and why the right mix always depends on your own numbers.

Limited companies

Company Cars and Electric Vehicles

A company car is a tax decision as much as a motoring one. This factsheet explains how company cars are taxed, why electric vehicles are so efficient, and when claiming mileage on your own car wins instead.

ContractorsInteractive

IR35 and Off-Payroll Working: A Contractor's Guide

IR35 decides whether HMRC treats your engagement as genuine self-employment or as disguised employment. Getting it right protects your take-home pay and keeps you compliant.

Locum doctors

Tax for Locum Doctors: Self Assessment, Expenses and Pensions

Locum work gives you flexibility but also makes you responsible for your own tax, expenses and pension. This guide covers the essentials for getting it right.

Dentists

Tax for Dentists: Status, Expenses and Pensions

Whether you are an associate or a practice owner, dental income brings its own tax questions across NHS and private work. This guide covers what matters most.

Amazon sellers

Tax for Amazon Sellers

Selling on Amazon means your stock often lives in Amazon's warehouses and your money arrives as net settlements after fees. That gap between what Amazon pays you and your true turnover is where most Amazon sellers get their tax wrong.

eBay sellers

Tax for eBay Sellers

The first tax question on eBay is whether you're actually trading at all. Clearing out your loft is different from buying stock to resell — and HMRC now sees your eBay income directly through platform reporting.

TikTok Shop sellers

Tax for TikTok Shop Sellers

TikTok Shop blends two income streams: products you sell and commission you earn promoting others. They're taxed differently, and viral growth can push you past the VAT threshold faster than almost any other platform.

Shopify sellers

Tax for Shopify Sellers

Shopify is your own shop, not a marketplace. That means there is no "deemed supplier" shield — once you are VAT-registered, you account for all the VAT yourself on every sale.

Vinted sellers

Tax for Vinted Sellers

Most Vinted sellers are clearing out their own wardrobes, and that's usually not taxable at all. The questions that matter are whether you've crossed into trading and what those HMRC nudge letters actually mean.