UK accounting, made clear
Practical tax & accounting guides for UK small businesses
Self Assessment, VAT, Corporation Tax, dividends and IR35 — explained in plain English, so you can stop worrying about HMRC and get back to running your business.
- In-depth guides
- 7
- Topics covered
- 6
- Jargon
- Zero
- Cost to read
- Free
Featured guide
Self Assessment Deadlines: The Complete UK Guide
Every Self Assessment date that matters — registration, filing, payments on account and the penalties for missing them.
Read the guide
12 August 2026
7 min read
Key UK tax dates to remember
The deadlines most small businesses run into every year. Always confirm current dates on GOV.UK — they can change.
31 January
Self Assessment deadline
Online tax return and balancing payment for the previous tax year, plus first payment on account.
5 April
Tax year ends
The UK tax year closes — last day for dividend and pension planning that counts for the year.
6 April
New tax year begins
New allowances and thresholds take effect. Dividend and savings allowances reset.
31 July
Second payment on account
Self Assessment payers make their second advance payment towards the current year's bill.
5 October
Register for Self Assessment
Deadline to tell HMRC you need to file a return for the tax year that ended in April.
31 October
Paper return deadline
If you still file on paper, your Self Assessment return must reach HMRC by this date.
What we cover
Every major tax area a UK small business owner faces, broken down into readable, practical guides.
Self Assessment
Who must file, deadlines, payments on account and how the bill is calculated.
VAT
The registration threshold, schemes, returns and what Making Tax Digital means for you.
Corporation Tax
Rates, marginal relief, filing deadlines and how company profits are taxed.
Dividends & salary
How directors pay themselves, dividend tax rates and the allowance rules.
IR35 & contracting
Inside vs outside IR35, who decides status, and what it means for take-home pay.
Business structure
Sole trader vs limited company — tax, liability, admin and when to switch.
Most-read guides
- 017 min read
Self Assessment
Self Assessment Deadlines: The Complete UK Guide
- 028 min read
Making Tax Digital
Making Tax Digital for Income Tax: What Sole Traders Must Do
- 036 min read
VAT
VAT Registration: The £90,000 Threshold Explained
- 046 min read
Limited Companies
Corporation Tax Rates Explained: 19%, 25% and Marginal Relief
- 056 min read
Limited Companies
Dividend Tax in the UK: Rates, Allowances and Smart Planning
Browse by topic
Latest guides
View all →Making Tax Digital for Income Tax: What Sole Traders Must Do
MTD for Income Tax is now live for the first group of sole traders and landlords. Here is who is in scope, what changes, and how to prepare.
VAT Registration: The £90,000 Threshold Explained
When you must register for VAT, how the rolling 12-month test works, and whether registering early could actually save you money.
Corporation Tax Rates Explained: 19%, 25% and Marginal Relief
How the two-rate Corporation Tax system works, when marginal relief applies, and the filing and payment deadlines every director should know.
Dividend Tax in the UK: Rates, Allowances and Smart Planning
The £500 dividend allowance, the three tax bands, and how directors can plan salary and dividends together to keep their bill down.
Sole Trader vs Limited Company: Which Structure Saves You Tax?
The honest comparison — tax, liability, admin and credibility — to help you decide when incorporation is actually worth it.
IR35 Explained: Off-Payroll Working Rules for Contractors
Inside or outside IR35 — who decides, what it costs, and the tests HMRC uses to judge whether you are genuinely self-employed.
How to get the most from these guides
1
Start with your situation
Sole trader, contractor or company director — pick the guide written for your setup, not a generic overview.
2
Note the figures that apply
Each guide flags the rates, thresholds and deadlines that matter, and where to verify them on GOV.UK.
3
Act, or ask a professional
Use the guides to have a better-informed conversation with your accountant — or to handle simple filings yourself.
Common questions
Do I need an accountant as a sole trader?
There's no legal requirement to hire an accountant. Many sole traders file their own Self Assessment return, especially with simple affairs. An accountant can still save time and help you claim everything you're entitled to.
When must I register for VAT?
You must register if your VAT-taxable turnover exceeds the registration threshold in any rolling 12-month period, or if you expect it to in the next 30 days alone. The threshold changes over time — always check the current figure on GOV.UK.
What's the difference between a sole trader and a limited company?
A sole trader and their business are legally the same person; a limited company is a separate legal entity. Companies pay Corporation Tax on profits and involve more admin, but offer limited liability and can be more tax-efficient at higher profits.
Is the information on AccountingBlogs financial advice?
No. Everything here is educational content written in plain English. It is not regulated tax, accountancy or financial advice. Always verify figures on GOV.UK or speak to a qualified professional before acting.
Written for real businesses
No jargon, no padding. Every guide answers the questions sole traders, contractors and company directors actually ask.
Grounded in HMRC rules
Rates, thresholds and deadlines are drawn from published GOV.UK guidance, with reminders to verify before you act.
Independent & honest
AccountingBlogs sells nothing and gives no regulated advice — just clear explanations you can take to your accountant.
Stop guessing about your tax
Read a guide, understand your obligations, and deal with HMRC with confidence — starting today.
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