September 10, 2026
Marginal Relief Explained: The Truth About the 19%–25% Band
Marginal Relief creates a 26.5% effective marginal rate between £50,000 and £250,000 of profit — higher than the 25% main rate. The formula, the…
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September 10, 2026
How to Pay Corporation Tax: HMRC Reference Numbers and Methods
Your 17-character corporation tax reference changes every accounting period — the most common cause of misallocated payments. Full guide to references, methods and bank…
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How Much Is Corporation Tax in 2026/27? Rates and Marginal Relief
Corporation tax is 19% up to £50,000 and 25% above £250,000, with a 26.5% effective marginal rate in between. Full rate table, worked examples…
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Self Assessment for Limited Company Directors: Do You Actually Need One?
Being a director is not a Self Assessment trigger. What actually forces a return: dividends above the £500 allowance, benefits in kind and director's…
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How Far Back Can HMRC Investigate Your Self Assessment?
HMRC's discovery limits are 4, 6, 12 or 20 years depending on behaviour — plus the 12-month enquiry window, record-keeping rules and what triggers…
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Self Assessment Late Filing Penalties — and How to Appeal Them
Two penalty regimes now run in parallel. Which applies to you, the full £100/£900/5% schedule, the points system, and how to appeal within 30…
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Payments on Account Explained: Why HMRC Asks for Tax Early
Why your first Self Assessment bill is 150% of what you expected, the £1,000 and 80% exemption tests, and the real risk of reducing…
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How to Pay Self Assessment Tax: Every HMRC Payment Method
HMRC bank details, the UTR + 'K' payment reference, clearing times for every method, late payment interest at 7.75% and how Time to Pay…
Read articleSeptember 8, 2026
Confirmation Statement Overdue? What Happens and How to Fix It
There is no automatic late filing penalty for a confirmation statement. The real risks are a £250–£2,000 penalty, daily charges, strike-off and a criminal…
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Companies House Late Filing Penalties — and How to Appeal
The full Companies House late filing penalty bands, the doubling rule, and the excuses the registrar explicitly rejects — including relying on your accountant.
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