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Resources for UK
Accounting Practices

HMRC updates, the tax deadline calendar, MTD tracker, compliance checklists, and professional guides — maintained and updated by our team of Chartered Accountants.

HMRC Updates
Deadline Calendar
MTD Tracker
Free Guides
AML Checklist
Briefing Newsletter

Latest HMRC & Companies House Updates

Regulatory changes affecting UK accounting practices — maintained by our team

View all on GOV.UK →
06Apr 26
MTDAction required

MTD for Income Tax Self Assessment — Phase 1 now live

Self-employed individuals and landlords with income over £50,000 must now use MTD-compatible software and submit quarterly updates. Paper self assessment has ceased for this group.

Read HMRC guidance →
Jan26
Companies HouseAML

Identity verification mandatory for new incorporations

Directors, PSCs, and those filing on behalf of companies must now verify their identity with Companies House for new incorporations. Existing officers have a transition period running through late 2026.

Read Companies House guidance →
Apr26
PayrollEmployment

National Living Wage rises to £12.21/hour

The NLW increases to £12.21 per hour for workers aged 21 and over from 6 April 2026. Employer National Insurance threshold changes also take effect this month — all payroll software must be updated before the first April payroll run.

View current rates →
Apr27
MTDPlan now

MTD for Income Tax — Phase 2 extends to £30,000+ (April 2027)

Practices should now identify all self-employed clients and landlords with income between £30,000 and £50,000. This group must be enrolled by April 2027. Beginning the conversation now avoids the pressure that affected Phase 1 preparation.

HMRC MTD timeline →
2026ongoing
AMLCompliance

HMRC AML supervision — intensifying across the accountancy sector

Practices must maintain a written firm-wide risk assessment, individual client risk ratings, documented CDD and EDD records, PEP and sanctions screening evidence, and records of ongoing monitoring. HMRC's supervision visits have increased significantly in frequency.

HMRC AML guidance →
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2025/26 Tax Deadline Calendar

Key filing and payment deadlines for UK accounting practices

January 2026
31 Jan
Self Assessment online deadline
SA returns for 2024/25 + balancing payment + first 2025/26 payment on account.
Passed
February 2026
19 Feb
PAYE/NIC due (paper)
PAYE, NIC, CIS and student loan deductions for month ending 5 February 2026.
Passed
March 2026
31 Mar
Corporation Tax — Dec year ends
Corporation tax due for companies with 31 December 2025 year end.
Passed
April 2026
5 Apr
End of 2025/26 tax year
Final opportunity to use 2025/26 allowances: ISA, pension annual allowance, CGT exempt amount.
This month
April 2026
19 Apr
Final PAYE — 2025/26 year
PAYE, NIC and CIS deductions for the final month of the 2025/26 tax year.
This month
May 2026
31 May
P60 issued to all employees
Employees must receive their P60 for 2025/26 by 31 May. P11D expenses and benefits returns due 6 July.
Next month
June 2026
30 Jun
Corporation Tax — Mar year ends
Nine-month payment deadline for companies with 31 March 2026 year end.
2 months
July 2026
6 Jul
P11D expenses & benefits
Submit P11D forms for all employees with taxable benefits in kind for the 2025/26 tax year.
3 months
July 2026
31 Jul
Second payment on account
Second self assessment payment on account for the 2025/26 tax year.
3 months
October 2026
31 Oct
Paper SA return deadline
Paper self assessment return for 2025/26. Online deadline remains 31 January 2027.
7 months
January 2027
31 Jan
Online SA return + payment
Online SA return for 2025/26. Balancing payment + first 2026/27 payment on account.
10 months
Note: Dates shown are standard deadlines. Always verify with HMRC as dates shift when they fall on weekends or bank holidays. Corporation tax payment dates vary by company accounting period end.

Making Tax Digital — Full Timeline

Where we are and what your practice needs to plan for next

April 2019
MTD for VAT — businesses above the VAT threshold
Mandatory for VAT-registered businesses with taxable turnover above £85,000. Digital records and MTD-compatible software required.
Complete
April 2022
MTD for VAT — all VAT-registered businesses
Extended to all VAT-registered businesses regardless of turnover, including those voluntarily registered below the threshold.
Complete — mandatory for all
April 2026 — Now live
MTD for Income Tax — Phase 1 (income over £50,000)
Self-employed individuals and landlords with gross income over £50,000 must now maintain digital records and submit quarterly updates to HMRC using MTD-compatible software. Paper self assessment has ceased for this group.
Live — clients must be enrolled now
April 2028 — Confirmed in principle
MTD for Income Tax — Phase 3 (income over £20,000)
Further extension to individuals with income over £20,000. Date confirmed in principle by HMRC subject to review. General partnerships also expected to be mandated in a future phase — no date confirmed.
Monitor HMRC announcements
Date not yet confirmed
MTD for Corporation Tax
MTD for Corporation Tax is under active development by HMRC. A pilot programme has run and is under review. No mandatory date has been confirmed. Practices should monitor HMRC's Making Tax Digital for Corporation Tax consultation pages.
No mandatory date set
We can automate your MTD client migration process. A structured communication and document collection workflow for identifying, notifying, and tracking your affected clients — built and maintained by our team. Book a free consultation →

Free Guides & Practice Resources

Practical materials for UK accounting practice owners — no registration required

📊
How Much Is Manual Admin Costing Your Practice?
Interactive calculator
Free to use

A step-by-step calculation to quantify exactly what your practice spends on manual onboarding, document chasing, and compliance admin — expressed in staff hours and annual cost.

Use the calculator →
AML/KYC Compliance Checklist
Printable · Compliance edition
Free to use

A complete AML compliance checklist covering customer due diligence, enhanced due diligence, PEP screening, source of funds, and ongoing monitoring — ready for every new client engagement.

View & print →
🔍
Practice Automation Scorecard
10-question assessment
Free to use

Score your practice's operational readiness out of 50. Identifies your top three automation priorities with specific, actionable recommendations from our team.

Take the scorecard →
📅
Five Workflows Every Practice Should Have Before 2027
Professional guide
New

The five highest-impact operational improvements for UK accounting practices — ranked by time saved, ease of implementation, and measurable return. Includes before-and-after workflow comparisons.

Discuss with our team →
🏦
MTD Client Communication Template
Letter template
HMRC related

A professionally drafted letter to inform affected clients of their MTD for ITSA obligations, what is required of them, and how your practice will support them through the transition.

Request this template →
💰
Creating New Revenue Streams in Your Practice
Strategy guide · 2026
New

How UK accounting practices are adding meaningful new income by offering financial modelling, advisory services, and technology-enabled services to their existing client base — without additional headcount.

See our Partner Programme →

AML/KYC Client Onboarding Checklist

For use with every new client engagement. Complete each item and retain a copy on the client file.

1. Customer Due Diligence

2. Risk Assessment

3. PEP & Sanctions Screening

4. Enhanced Due Diligence — High-risk clients only

5. Documentation & File Completion

This entire checklist can be completed and filed automatically through our client onboarding system — no manual ticking, full audit trail, compliant record-keeping. See a demonstration →

The Practice Briefing

Monthly professional digest for UK accounting practice owners

March 2026 — MTD Phase 1 is live

MTD Phase 1 mandatory action guide. Companies House identity verification update. April payroll deadlines and NLW rate confirmed.

Read full edition →

February 2026 — Post Self Assessment

Self Assessment season debrief. Five practice improvements before April. Spring Budget preview and what to monitor for practices.

Read full edition →

January 2026 — Deadline Preparation

Practical 31 January action checklist. Identifying MTD Phase 1 clients. HMRC AML supervision — what must be in place.

Read full edition →

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