MTD for IT taxpayer exemption

From April 2026, the self-employed and landlords must use MTD for IT, but exemptions may apply in limited cases.

If you are self-employed or a landlord with income over £50,000,

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Corporation tax roadmap

With a £50bn shortfall looming, the Chancellor may need to revisit last year’s Corporation Tax roadmap commitments.

As this year’s Autumn Budget approaches, it is an interesting

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Tax Diary September/October 2025

1 September 2025 – Due date for corporation tax due for the year ended 30 November 2024.

19 September 2025 – PAYE and NIC deductions due for month ended 5 September 2025. (If you

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Using the 159 helpline

If a call from your bank feels suspicious, just hang up and dial 159 to be connected safely to your bank’s fraud team.

The 159 helpline was launched in September 2021. The

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When dividends cannot be paid

Under the Companies Act 2006, dividends can only be paid from realised profits, never from capital, no matter what a company’s Articles of Association say.

Dividends can only be

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