Employer National Insurance 2026: New Rates and What UK Businesses Actually Pay
The employer national insurance bill is one of the biggest hidden costs of running a UK business in 2026. Since the rate rose to 15% and the threshold dropped to £5,000 in April 2025, employer national insurance has stopped being a background number and started being a genuine planning constraint. Small businesses are paying materially […]
Closing a Limited Company UK 2026: Strike Off, MVL or Liquidation?
Most company directors think closing a limited company UK is the easy bit at the end of running a business. File a form, pay £33, wait two months, done. In reality, the way you wind up the company decides how much tax you pay on the cash left inside it, and getting it wrong in […]
Directors Loan Account UK 2026: How to Avoid the s455 Tax Trap
If you take money out of your limited company that is not salary, dividend or reimbursed expense, you have created a directors loan account UK entry. It is one of the most common things owner-managed companies do. It is also one of the most expensive things to get wrong in 2026. The rules just got […]
VAT Registration Threshold UK 2025/26: Everything Businesses Need to Know
The VAT registration threshold is the point at which your business must register for VAT with HMRC. For 2025/26 that figure is £90,000 in taxable turnover over any rolling 12-month period. Cross it and you have 30 days to register. Miss that deadline and you face backdated VAT liability, penalties, and interest. At Sepera Accounting, […]
Free Landlord MTD Readiness Checklist
FREE PDF CHECKLIST Free Landlord MTD Readiness Checklist A short self-assessment to see if you’re ready for Making Tax Digital — and what to do if you’re not. Making Tax Digital for Income Tax (MTD ITSA) is changing how landlords keep records and report income to HMRC. This free checklist helps you find out if […]
Self Assessment Tax Return: The Complete UK Guide for 2025/26
Every year, millions of UK residents need to complete a self assessment tax return. Whether you are self-employed, a landlord, a company director, or someone with untaxed income, your self assessment tax return must be filed accurately and on time. Miss a deadline or make a mistake and HMRC will fine you, even if you […]
Buying a Car Through a Limited Company UK 2026: Is It Still Worth It?
Buying a car through a limited company is one of the most-asked questions UK directors put to their accountant. It can be a brilliant way to save tax. It can also be an expensive mistake. And the answer in 2026 is not quite what it was last year, because the rules have just changed. The […]
New Mileage Rate 2026: What the 55p Per Mile Increase Means for Your Business
The mileage rate 2026 update is welcome news for anyone who drives their own vehicle for work. For the first time in 15 years, the UK business mileage rate has gone up. On Thursday 21 May 2026, Chancellor Rachel Reeves announced that the approved rate is rising from 45p to 55p per mile, and the […]
Side Hustle Tax UK 2026: When You Must Tell HMRC
If you have ever sold a few things on Vinted, picked up freelance work on Upwork, or rented out your spare room on Airbnb, the rules around side hustle tax UK have probably crossed your mind. In 2026, they should. HMRC now receives income data directly from digital platforms, and the questions of who needs […]
Sole Trader vs Limited Company UK: Which Business Structure Should You Choose in 2026?
The sole trader vs limited company UK question is one of the most important decisions you’ll make as a business owner. The structure you pick affects how much tax you pay, how much paperwork you handle, how much personal risk you carry, and how the outside world sees your business. There is no single answer […]
