Taxley guides
Clear answers for company tax questions.
Practical UK guides on Corporation Tax, CT600 filing, company accounts and Making Tax Digital. Built for directors who want the useful answer before the jargon.
Step-by-step guides
Which guide should I read first?
Start with our 7 step-by-step guides. Each one takes you through a real return from start to finish, with a video walkthrough, chapters and a full transcript. All 131 guides are written from official sources such as legislation, HMRC manuals and GOV.UK guidance, link to them so you can check each figure, and show when they were last updated.
Dormant company tax return: when and how to file
Check whether you need a dormant company tax return, what an HMRC notice means, and why Companies House accounts are a separate filing.
Read the guide and watch
Micro-entity accounts: contents, notes and example
A practical micro-entity accounts checklist, balance sheet example and notes guide, separating the full accounts from the copy filed at Companies House.
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How to file a CT600 yourself: step-by-step guide
A practical CT600 walkthrough with a document checklist, deadline example, worked tax calculation and checks before and after you submit.
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Corporation Tax activation code: get set up to file yourself
Filing your own CT600 needs the company's own HMRC login with Corporation Tax added, and the activation code only comes by post. The steps, which code is which, and the latest safe date to start.
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How to pay Corporation Tax: reference, deadline and methods
Corporation Tax is due 9 months and 1 day after the accounting period ends, before the CT600 is due. How to find the payment reference, which method clears in time, and what paying late costs in 2026.
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What is a CT600A? Director's loans and s455 tax in 2026
The CT600A works out section 455 tax on a director's loan still owed at the year end. The 2026 rates, the 9-month rule, bed-and-breakfasting, relief and a worked example.
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How to file a property SPV's accounts and CT600 with Taxley (step by step)
A click-by-click walkthrough for a buy-to-let limited company: look up the company, enter rent, costs and mortgage interest, check the tax, then file the CT600 with HMRC and the accounts at Companies House.
Read the guide and watchAccounts
27 guides
Investment property in company accounts: cost or fair value?
What the law lets a property company do with a rental property's value in micro-entity and small-company accounts, why a revaluation gain isn't taxed until the sale, and a worked £220,000 example.
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Closing stock in small company accounts: how to value it
How a limited company counts and values its year-end stock, how closing stock sets cost of sales, what HMRC accepts for Corporation Tax, and a worked example of a damaged-stock write-down.
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Dormant CIC: the accounts and CIC34 you still file every year
Why a dormant community interest company still files accounts and a CIC34, what dormant accounts contain, what to write under each part of the CIC34, how to file online or on paper, the deadline, and when HMRC needs a return.
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Can a CIC file micro-entity accounts?
The micro-entity rules have no CIC exclusion, but Companies House's type-in form only takes small full accounts. Which routes accept a CIC's micro-entity accounts, the directors' pay statement the CIC34 still needs, abridged, filleted and dormant accounts, and what changes on 1 April 2028.
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Companies House strike-off notice for overdue accounts: what to do
Why Companies House starts a compulsory strike-off, the two letters and the Gazette notice, a dated timeline from a missed deadline to dissolution, how to stop it step by step, and how to restore a company already struck off.
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How to fill in a CIC34 report, with example answers
A part-by-part walk through the simplified CIC34 community interest company report: what to write, example answers, the none statements, when the detailed form applies and what gets a report rejected.
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Share capital on the balance sheet: paid and unpaid shares
Where called up share capital sits in small company accounts, how unpaid shares appear as an asset, what changes when they're paid, and what Companies House needs.
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How to file CIC accounts and a CIC34 at Companies House
Every CIC sends Companies House its accounts with a CIC34 report each year. The three ways to file, how the ZIP package must be laid out, what the CIC34 asks, amended accounts on paper and what changes on 1 April 2028.
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Accruals and prepayments in small company accounts: a worked example
What accruals, prepayments, accrued income and deferred income mean for a limited company, where each sits on a micro-entity or small company balance sheet, and a worked example of how they change profit and Corporation Tax.
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UK late filing penalties in numbers: Companies House and HMRC data
How many UK companies get late filing penalties, what they cost in total, how penalties scale with lateness and repeat filing, and how HMRC's doubled CT600 penalties compare, from Companies House and HMRC figures.
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Lost Companies House authentication code: how to get a new one
How to get a lost Companies House authentication code posted again, how to get it sent to a home address, what to do when the accounts deadline is close, and why the 11-character personal code is a different thing.
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Company accounts FAQs: Companies House questions answered (2026)
Short, sourced answers to the questions directors ask most about company accounts at Companies House: deadlines, first accounts, late penalties, filing yourself, authentication codes, micro-entity, filleted and dormant accounts, year ends, audits, costs and the April 2028 changes.
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Filleted vs abridged accounts: what small companies file
Filleted accounts leave out the profit and loss account; abridged accounts shrink the formats with every member's consent. What each type puts on the public register, what HMRC always receives, and the April 2028 changes.
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FRS 102 changes from 2026: what small companies must do
The FRS 102 Periodic Review 2024 amendments apply to accounting periods beginning on or after 1 January 2026. What changes for small companies, with a worked office-lease illustration.
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What goes in FRS 102 small company accounts? (Section 1A)
The parts of FRS 102 Section 1A small company accounts, the notes the law requires, the extra notes FRS 102 adds from 2026, and a worked Format 1 balance sheet.
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Companies House late filing penalties 2026: costs, appeals
The four penalty bands, the doubling rule, what Companies House accepts on appeal and when you can get more time, with Taxley's worked example for a 31 March 2025 year end.
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How to file company accounts with Companies House online
The deadline, the three filing routes open until April 2028, the 6-character authentication code, what goes on the public register, why accounts are rejected, and a worked timeline for a 31 March 2026 year end.
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Doing your own limited company bookkeeping: what to keep
The records the Companies Act and HMRC require, how long to keep them, a monthly and year-end routine, and a table showing where each record ends up in the accounts and the CT600.
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Accounting policies note for a small company (FRS 102 1A)
The notes a small company's FRS 102 Section 1A accounts must give, a sample accounting policies note to adapt, and example wording for the three optional notes.
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Companies House software-only accounts filing from 1 April 2028
The Companies House accounts reforms start on 1 April 2028, not April 2027. WebFiling and paper close for accounts, abridged accounts end, and small companies must file a profit and loss account.
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Company accounts comparatives: how to enter last year's figures
Every set of company accounts except the first shows last year's figures. Where to find them, how to enter them in Taxley, and how to fix a last-year balance sheet that doesn't balance.
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Retained earnings movement: dividends paid and other reserves
Retained earnings roll forward by profit after tax, less dividends, plus or minus any genuine reserve movement. Here's what to enter, and what each mismatch warning means.
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Changing accountant? Build a company-tax handover pack
Request the records behind your company's last return before changing accountant or filing software. Includes a practical handover checklist.
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Company balance sheet does not balance? Check these first
Find a balance-sheet difference without inventing a balancing figure. Check opening balances, signs, profits, dividends and missing liabilities.
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Before importing a trial balance: a director's checklist
Check dates, signs, control balances and account mapping before importing a trial balance into accounts or CT600 software. Includes a reconciliation.
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Unpaid invoices at company year end: why cash is not profit
Use an illustrative year-end example to understand debtors, unpaid bills and prepayments before preparing limited-company accounts and a CT600.
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FRS 105 or FRS 102 §1A: which should you use?
A decision guide for small UK companies: who can use FRS 105, what changes if you use FRS 102 Section 1A instead, and a checklist to choose.
Read guideFiling
29 guides
My accountant hasn't filed my company accounts or tax return: what now?
Who is responsible when an accountant misses a filing, how to check what has been filed, what to do with the time left, and what the penalties would be, with a worked example.
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How long does it take to file a CT600? What you can still do before the deadline
Which parts of filing a Company Tax Return (CT600) are instant, which wait for the post, what you can still do with a day, a week or a month left, and the latest day to request each code.
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Pay-per-return or subscription CT600 software: which suits you?
Should a small company pick pay-per-return or subscription CT600 software? A decision table, a year's-cost formula with no invented prices, and what either price must include.
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What do I need to file a CT600? A filing-day checklist
The 12 things to have ready before you file a Company Tax Return (CT600), where to find each one, and which HMRC requires by law and which are practical.
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CT600 rejected by HMRC with error 1046: how to fix it
A rejected Company Tax Return (CT600) isn't filed. What HMRC's error 1046 sign-in failure means and how to fix it, a decision table for HMRC's other rejection codes, and why error 3304 needs a check with HMRC before you send anything again.
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Already filed accounts at Companies House? How to file your CT600
Filing accounts at Companies House doesn't file your Company Tax Return. Which accounts HMRC needs when you filed filleted, micro-entity or abridged accounts, how to build the CT600 package, and a dated example.
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What is my Government Gateway user ID for Corporation Tax?
The Government Gateway user ID that files a company's CT600: what it looks like, why it isn't your email address, where to find a lost one, company versus agent sign-ins, and where GOV.UK One Login fits.
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How do I know HMRC has received my CT600?
How to tell whether HMRC has your Company Tax Return (CT600): the gateway's first acknowledgement versus HMRC's acceptance and receipt, what acceptance doesn't mean, where to check, and what to do if no confirmation arrives.
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Several overdue CT600 returns: which should you file first?
When several years of Company Tax Returns are overdue, the order matters: each return has its own penalties, losses carry forward and some deadlines are closer than others. A decision table and a worked example.
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Can AI do my company tax return? ChatGPT and CT600 FAQs
Straight answers on using ChatGPT, Claude, Gemini or Copilot for a UK Company Tax Return (CT600): filing, accounts, penalties, data safety, HMRC's own AI guidelines and how to check an AI tax answer.
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Attaching supporting documents to your CT600: what and how
Which supporting documents belong with a Company Tax Return (CT600) as PDFs and which don't, HMRC's limits, the group relief consent notice, and how to attach one in Taxley.
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Changing your company year end (AA01): what happens to tax
How to change a company's accounting reference date on form AA01, and what it does to Corporation Tax periods, payment dates and CT600 deadlines, with two worked 2026 timelines.
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Cheap CT600 software for small companies (FRS 102), 2026
Few low-cost CT600 products publish a price for FRS 102 Section 1A accounts. Who needs them, what the software must file, and five published prices compared.
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Cheapest way to file a dormant company's return (2026)
What a dormant company must file, which parts are free, and what each way of filing costs: published prices by product type, checked 27 September 2026.
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How much does an accountant charge a limited company? (2026)
Price lists from 11 UK accountancy firms, checked 28 September 2026: what each fee covers, what pushes it up, and a worked yearly cost against software.
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Is cheap CT600 software safe? What to check before you pay
A low price isn't the risk; missing scope is. An 11-point checklist for CT600 software, the warning signs from our 27 September 2026 price check, and what HMRC's list means.
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Limited company running costs: what you pay each year (2026)
The full yearly compliance bill for a small limited company: the statutory fees you can't avoid, the services you can do yourself, and a worked example.
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Common CT600 mistakes when you file it yourself
Nine Company Tax Return mistakes, each with the tax or rejection it causes, how to spot it and how to fix it, plus what Taxley's own unfinished returns show.
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Limited company year-end checklist (without an accountant)
Everything a director does between the last day of the financial year and the last filing: closing the books, year-end checks, accounts, Corporation Tax, the CT600 and the director's own deadlines, with a worked calendar for a 31 March 2026 year end.
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One-person limited company without an accountant: what to do
Every yearly job for a sole director-shareholder company: who it goes to, the 2026–27 dates, and the cases where an accountant earns the fee.
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Best CT600 filing software in the UK (2026): how to choose
A CT600 software buyer's guide from a vendor that says so: the main types of product, what each prepares, which file accounts to Companies House and what to check.
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CT600 tick boxes 38 to 75: when to tick each one in 2026
A deep dive on the CT600's nine 'About this return' tick boxes: a one-line test for when to tick each of boxes 38 to 75, an example, and what Taxley does next.
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Final CT600 when closing a limited company: steps and dates
The final accounting period ends the day trading stops. What HMRC and Companies House each need, in what order, with a worked 2026 example.
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How much does it cost to file a CT600 in 2026?
There's no single price for a CT600. The total cost by route (CT600-only software, all-in-one software or an accountant), plus the fees and penalties.
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Your CT600 was accepted: what should you do next?
An HMRC receipt is not approval of your tax figures. Save the filed pack, check payment separately and finish your company's other filing tasks.
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CT600, annual accounts or confirmation statement?
Understand the three company filings directors often confuse, who receives each one and how to track completion without missing a separate task.
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Free HMRC CT600 filing has closed: what to use now
Replacing HMRC's closed company filing service? Check accounts, computations, filing scope and total costs before choosing CT600 software.
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iXBRL accounts for a CT600: what to check beyond the PDF
Understand the difference between a PDF and iXBRL accounts, then review the company, dates, figures and filing package before submitting a CT600.
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Simple vs box-by-box CT600 filing: which to use
A guided form is faster; a box-by-box editor gives accountant-level control. Here's how the two approaches differ — and how to choose.
Read guideCorporation Tax
63 guides
AIA vs full expensing vs writing-down allowances: which should a small company claim?
Annual investment allowance, full expensing and writing-down allowances compared for a small limited company in financial year 2026, including a worked van, machinery and car claim.
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Should I buy a buy-to-let personally or through a limited company (SPV)? Tax compared for 2026/27
Personal ownership and a property company compared for 2026/27: rental profit, mortgage interest, dividends, stamp duty and a sale, with one worked flat.
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Company van vs company car: benefit in kind and tax compared (2026/27)
Company van and company car tax compared for 2026/27: the flat van benefit, CO2 percentages, capital allowances and VAT, with a £35,000 worked example.
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Should I set up a holding company?
When a holding company helps, and when a second company raises Corporation Tax: exempt dividends, a sale of the subsidiary, ring-fenced cash, and a worked £60,000 example for financial year 2026.
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Should I invest through a limited company or personally?
Shares, funds and gains held personally or in a limited company, compared for 2026/27, with the close investment-holding company rate and a £200,000 example.
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Limited company vs LLP: tax, admin and filing compared
A limited company pays Corporation Tax. Individual LLP members usually pay Income Tax and Class 4 National Insurance on their share. Liability, filings, the public register and a 2026/27 worked example compared.
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Closing a small company: voluntary strike-off or members' voluntary liquidation?
Voluntary strike-off and a members' voluntary liquidation compared for a solvent company, with the £25,000 rule and a 2026/27 worked example for a higher-rate director taking £60,000.
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VAT Flat Rate Scheme vs standard VAT for a limited company: which leaves more profit?
Flat Rate Scheme or standard VAT for a limited company. A £90,000 consultancy example shows the profit left after Corporation Tax when relevant goods are low and when they are high.
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Can't pay Corporation Tax? How to ask HMRC for Time to Pay
What to do when a limited company can't pay its Corporation Tax by the due date: who to contact at HMRC, what a Time to Pay arrangement needs, what late payment interest costs, and why the CT600 is still due on time.
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Lending money to your own company: interest, 20% tax and the CT61
When a director lends money to their own limited company, the company can pay interest, deduct it for Corporation Tax and must usually withhold Income Tax and file a CT61. How it works, with a £60,000 worked example.
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Does a CIC pay Corporation Tax? How community interest companies are taxed
A community interest company is taxed as an ordinary company, not a charity. What it pays Corporation Tax on, the rates, how HMRC treats grants and donations, when it files a CT600, VAT, and how Taxley files a CIC's return.
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How is Bitcoin held by a limited company taxed?
How to distinguish Bitcoin held as an investment from tokens used on a continuing basis, with impairment and disposal examples and the relevant CT600 boxes.
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How to file a CT600 for an investment company
How an investment company reports interest, fund income, management expenses and gains, with a full worked CT600 example and the filing steps in Taxley.
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Which investment company management expenses reduce tax?
Which investment running costs qualify, when current expenses are deducted, and how an excess is claimed in a later year, with a two-year CT600 example.
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Are Irish ETF dividends taxable for a UK limited company?
A fund-type decision table for Irish and Luxembourg ETF income, explaining the unresolved tax-residence test, excess reportable income and the 60% bond-fund rule.
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Does a company pay Corporation Tax on dividends it receives?
Why most dividends a company receives are exempt from Corporation Tax, how exempt dividends can still raise the rate through augmented profits, where they go on the CT600, overseas dividends, and a worked example.
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Carry back a trading loss for a Corporation Tax refund: how to claim
How a company sets a trading loss against the previous 12 months' profits under section 37, which CT600 boxes the claim uses, how much tax comes back, and how to claim it step by step.
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HMRC Corporation Tax determination: what to do and how to replace it
What an HMRC Corporation Tax determination is, why you can't appeal it, how long you have to replace it with the company's own return, whether to pay it, and a calculated timeline for a 31 March year end.
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Is company car leasing tax deductible? A tax and VAT example
See how company car lease deductions, the 15% emissions restriction and 50% VAT block interact, with a worked electric-versus-petrol rental example.
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Company car tax deductions: what can a limited company claim?
Find out which company car costs are tax deductible, how capital allowances replace depreciation, and why VAT and director benefits need separate treatment.
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Company car or personal car? A director's mileage guide for 2026/27
Compare company-car costs with personal-car mileage claims, including HMRC's 55p and 25p rates, electric cars, commuting, records and VAT limits.
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New or used electric company car: which gets better tax relief?
Compare 100% first-year relief on qualifying new electric cars with used-car allowances, including a worked cost example, VAT and director benefit rules.
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Can a limited company reclaim VAT on a car?
Understand blocked purchase VAT, the 50% lease VAT rule, repair costs and electric-car charging, with practical examples for UK limited companies.
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Does a charitable company need to file a CT600? The CT600E explained
When a charitable company or community amateur sports club must file a Company Tax Return, what the CT600E pages claim and report, how trading and non-charitable spending affect the exemptions, and a decision table.
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Does turnover on the CT600 include VAT? Three cases compared
Whether a company's turnover includes VAT on the Company Tax Return (CT600) and in its accounts: standard VAT accounting, the Flat Rate Scheme and companies that aren't VAT-registered, compared in one worked example.
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CT603 notice to deliver a Company Tax Return: what to do
What HMRC's CT603 notice to deliver a Company Tax Return means, which period it covers, how the filing date is worked out with three calculated examples, what to do if the company was dormant or the dates are wrong, and the late-filing penalties.
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Company bank interest on the CT600: which box and how it's taxed
Where a company's bank interest goes on the Company Tax Return (CT600), why it's a non-trading loan relationship credit, how it's taxed even without a trade, and two worked examples.
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CT41G letter from HMRC: what it is and what to do next
What the CT41G letter is, what to do once it arrives, how it differs from the CT603 notice to deliver a return, and a worked timeline from incorporation to the first CT600 and payment.
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Company with no income but not dormant: do you file a CT600?
Why a company with no income can still be active for Corporation Tax, when it must file a Company Tax Return (CT600), which boxes show the costs and the loss, and how bank interest changes things.
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Corporation Tax FAQs: 16 questions UK directors ask (2026)
A question-and-answer hub for UK company directors: 2026/27 Corporation Tax rates, payment and CT600 deadlines, late interest, losses, dividends, s455, iXBRL, records and filing without an accountant, each linked to a deeper guide.
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Accounting period vs financial year vs tax year: explained
The date terms a UK company works to, side by side: period of account, accounting reference date, accounting period, Corporation Tax financial year and tax year, with a worked 30 June year end.
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My dormant company has started trading: what now?
What to do when a dormant limited company starts trading again: telling HMRC within 3 months, the new accounting period, the first CT600 and Corporation Tax payment, Companies House accounts, and VAT and PAYE.
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How to calculate Corporation Tax, step by step (2026)
A worked example takes £60,000 of accounts profit to £59,000 of taxable profit and £11,885 of Corporation Tax, with marginal relief, in seven steps.
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How to pay a dividend from a limited company, step by step
The seven steps to paying a lawful dividend from a UK limited company, with a board minute, a written resolution and a dividend voucher template, and a £30,000 worked example.
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Sole trader vs limited company: tax compared (2026/27)
Which structure pays less tax in 2026/27? A worked £50,000 comparison, the non-tax differences, and the steps for moving a sole trade into a company.
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Corporation Tax repayment: how long it takes, how to claim
What HMRC actually says about repayment times, the CT600 boxes that claim a refund, a worked £2,000 interest example and the reasons repayments are held.
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Salary or dividends in 2026/27: how should a company director pay themselves?
Compare salary and dividends using the same company budget, including 2026/27 dividend tax, employer National Insurance and Employment Allowance.
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Buying an electric car through a limited company: what is the real tax cost?
Compare the company and director costs of an electric car, including capital allowances, 2026/27 benefit in kind, employer NI, VAT and resale.
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What expenses can a limited company claim? A practical UK checklist
Check which limited-company costs can reduce Corporation Tax, what evidence to keep, and how to separate everyday expenses, assets and personal payments.
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Can my limited company pay into my pension? Tax relief and limits explained
See how company pension contributions work, when Corporation Tax relief arises, how personal allowances apply and what a £10,000 payment could cost.
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Working from home through a limited company: what can directors claim in 2026/27?
Understand company-paid homeworking expenses, the £6 weekly allowance, evidence for higher costs and the personal tax-relief change from April 2026.
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How to claim capital allowances for a limited company in 2026
A company claims capital allowances on its CT600 instead of deducting depreciation. Here are the 2026 rates, how a balancing charge works, and what to type in Taxley's capital allowances boxes.
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How is a limited company taxed when it sells property?
No Capital Gains Tax, no £3,000 allowance, and indexation that stops at December 2017. How a company's gain on property or shares is worked out, taxed and reported, with a 2026 worked example.
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Disallowable expenses for Corporation Tax: adjustments explained
Accounts profit becomes taxable profit by adding back depreciation and disallowable costs such as client entertaining, then deducting capital allowances and losses. Here's what counts, and what to type in Taxley.
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Does Making Tax Digital apply to limited companies?
MTD for Income Tax covers sole traders and landlords, not companies. Here is what a limited company files, where MTD for VAT applies, and HMRC's position on Corporation Tax.
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How to fill in a director's loan on a company tax return (CT600A)
A box-by-box walk-through of the director's loan question and CT600A panel: which answer to pick, what to type for each borrower, how a £6,000 repayment cuts s455 tax from £6,075 to £4,050, and the s413 note.
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Trading losses brought forward: Corporation Tax and CT600 box 285
A trading loss brought forward is last year's unused tax loss. Here's how Corporation Tax relieves it, which CT600 box it goes in, and exactly what to type in Taxley's Trading losses box.
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Accounting profit vs taxable profit: a CT600 example
Why does your CT600 profit differ from your accounts? Follow a labelled example showing depreciation, disallowed expenses and capital allowances.
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Associated companies: check your Corporation Tax thresholds
Owning another company can reduce your Corporation Tax profit limits. Use a worked threshold example and gather the right control information.
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Client entertaining or staff party? Separate the tax checks
Distinguish client hospitality from staff entertaining, understand why the £150 exemption is a separate test, and keep useful expense evidence.
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Company pre-trading expenses: check the payer and the purpose
Sort pre-trading company costs into revenue, capital and later-period items, and build the evidence needed before claiming Corporation Tax relief.
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Found a CT600 mistake after filing? What to check next
Work out whether you need to amend a filed Company Tax Return, correct accounts or resolve a failed submission. Includes an amendment evidence checklist.
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Director's loan account: does the company owe you?
Reconcile a director's loan account, distinguish company funding from personal withdrawals, and spot when an overdrawn balance needs tax advice.
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Are dividends a Corporation Tax expense?
Dividends do not reduce Corporation Tax. Learn how to separate dividends, salary, reimbursements and director-loan movements in your records.
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Company equipment: expense or capital allowance?
Bought equipment through your company? Separate the invoice, accounting treatment and capital-allowance decision before preparing your CT600.
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First company accounts: why you may need two CT600s
First accounts longer than 12 months? Understand the two CT600 periods, check your trading start date and prepare a clear filing plan.
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Company made a loss? Your CT600 still needs a loss schedule
Understand why a loss-making company may still need a CT600, how tax losses differ from accounts losses, and what to record before claiming relief.
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What happens if you file your CT600 late?
A late CT600 triggers an automatic penalty the day it's overdue — and it grows. Here's the full penalty schedule, the repeat-offender rule, and how paying late is charged separately.
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What is a UTR and where do I find it?
Your UTR is the 10-digit reference HMRC uses to identify your company for tax. Here's exactly where to find it — and what to do if you can't.
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Corporation Tax for a property (rental) company
Hold your rentals in a limited company? You pay Corporation Tax on the rental profit — and file a CT600 with iXBRL accounts. Here's the whole process in plain English.
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What is a CT600 and how do you file one?
The CT600 is the form HMRC uses to assess your Corporation Tax — but it's only part of what you file. Here's the whole picture, in plain English.
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Corporation Tax deadlines: when to pay and file
Paying and filing are two different deadlines — and the payment one comes first. Here's exactly when each falls and what happens if you miss them.
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Corporation Tax rates and marginal relief 2026/27
19% up to £50,000, 25% above £250,000, and a tapered rate in between. Here's how the small profits rate and marginal relief actually work — with the numbers.
Read guideMaking Tax Digital
5 guides
MTD for landlords: what property owners must do from April 2026
Landlords must check gross property income, joint ownership shares and any self-employment income against the MTD thresholds.
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MTD penalties: what happens if you miss a deadline?
MTD late submissions use points, with £200 penalties at the threshold, while late-payment penalties change after the first MTD year.
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MTD quarterly updates: dates, deadlines and what to send
MTD quarterly updates are cumulative year-to-date totals, due four times a year, with the same deadlines under standard or calendar quarters.
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What is Making Tax Digital for Income Tax?
Making Tax Digital for Income Tax means digital records, quarterly updates, and a final declaration for mandated sole traders and landlords.
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Who has to use MTD for Income Tax — and who is exempt?
MTD for Income Tax applies by qualifying income threshold, with automatic and applied exemptions for specific cases.
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