UK Tax Knowledge Base & HMRC Filing Hub
Statutory guidance on HMRC reporting forms, tax allowances, filing obligations, and statutory deadlines for businesses, contractors, sole traders, and landlords. Fully aligned with current legislation and MTD reforms.
CIS Gross Payment Status (0%): Statutory Qualification & Audit Guide
Statutory rules for UK CIS Gross Payment Status under Schedule 11 Finance Act 2004: Turnover test, Compliance test, annual TTQR audit, and cancellation risks.
HMRC Form CIS300: Construction Industry Scheme & Monthly Returns Guide
Statutory rules for UK Construction Industry Scheme on Form CIS300, 20% and 30% deduction rates, verification rules, monthly deadlines, and penalties.
VAT Domestic Reverse Charge for Construction Services: Builder Guide
Statutory rules for UK VAT Domestic Reverse Charge (DRC) under VATA 1994 s55A, mandatory invoice wording, end-user exemptions, and cash flow impact.
Bank & Payments: How Reconciliation Stays Reconciled
Bank reconciliation in ac-co: how bank feed evidence is treated, why a bank line links to only one journal entry, and what a reconciliation sign-off preserves.
Chart of Accounts: Structure, Not Just a List of Names
A chart of accounts for a UK small business needs a hierarchy: what a leaf account is, and how ac-co protects the accounts your own reports depend on.
Counterparties & Products: Customer and Supplier Records
Customer and supplier records that stay clean, and how catalog items connect to your chart of accounts — the third domain of the Ideal Ledger standard.
The Ideal Ledger: ac-co's Open Bookkeeping Standard
The published rules ac-co's ledger is built to: nine bookkeeping principles covering immutability, reversal, bitemporal history, VAT, FX and period locks.
Invoices & Bills: What Happens When You Issue One
What happens when you issue an invoice: how numbering works, what issuing locks down, and why a credit note — not a delete — is the way to undo one.
Journal Entries & Posting: What a Journal Entry Is
What a journal entry (posting) actually is, why it has to balance, and what happens once it is posted — the first domain of ac-co's Ideal Ledger standard.
VAT, FX & Reports: The VAT Control Account Explained
The VAT control account explained: how foreign currency is translated and split into realised and unrealised gains, and why every report reads the same numbers.
Corporation Tax Deadlines & Accounting Periods: Statutory Guide
Statutory rules for UK Corporation Tax deadlines: 9 months 1 day payment rule, 12-month CT600 filing deadline, accounting period rules, and late filing penalties.
HMRC Form CT600: Corporation Tax Rates, Marginal Relief & Filing Guide
Statutory rules for UK Corporation Tax on Form CT600: 19% small profits rate, 25% main rate, Marginal Relief calculation, and associated companies rules.
UK Payroll & RTI Compliance: Forms P45, P60, P11D & FPS Submissions
Statutory rules for UK PAYE Real Time Information (RTI), 'on or before' FPS deadlines, EPS offsets, and employee statutory forms P45, P60, and P11D.
Buy-to-Let Rental Accounts & Expenses: Statutory Landlord Guide
Statutory rules for UK landlord property accounting, allowable rental expenses matrix, joint ownership Form 17 declarations, and MTD landlord compliance.
Landlord Compliance Certificates: EICR, CP12 Gas Safety & EPC Guide
Statutory safety certificates for UK landlords: EICR electrical rules, CP12 gas safety, EPC energy ratings, £30,000 penalty risks, and Section 21 validity.
Non-Resident Landlord Scheme (NRL1): Statutory Tax Withholding Guide
Statutory rules for UK non-resident landlords under Form NRL1, the mandatory 20% letting agent withholding tax, quarterly returns, and gross payment approval.
Sole Trader Electrician Tax & Accounting: Tools, Vans, CIS & VAT Guide
Tax and accounting guide for UK electricians: Annual Investment Allowance on test tools, commercial van tax write-offs, CIS refunds, and VAT Reverse Charge rules.
Electrician Statutory Certificates: EICR, EIC, MEIWC & PAT Guide
Statutory guide to electrical certificates in the UK: EICR, EIC, MEIWC, PAT testing, BS 7671 18th Edition, Part P Building Regs, and electrician legal liability.
UK VAT Registration Guide: £90,000 Thresholds, Rules & Deadlines
Statutory rules for UK VAT registration under VATA 1994, the £90,000 threshold, rolling 12-month test, 30-day forward test, and voluntary registration.
UK VAT Accounting Schemes: Standard vs Cash vs Flat Rate Guide
Statutory rules for UK VAT schemes under VATA 1994: Standard accruals, Cash Accounting (£1.35m threshold), Flat Rate Scheme (£150k), and limited cost trader rules.
HMRC Form VAT100: MTD VAT Return Process & Penalty Guide
Statutory rules for UK VAT returns on Form VAT100 via Making Tax Digital, 9-box return mechanics, digital links, deadlines, and points-based penalties.
Self Assessment Deadline 2025/26: Every Date You Need to Know
The full Self Assessment calendar for the 2025/26 tax year — registration, paper and online filing, and both payment dates, each sourced to gov.uk.
MTD for ITSA 2026/27: Statutory Thresholds, Quarterly Deadlines & Rules
The complete statutory guide to Making Tax Digital for Income Tax Self Assessment: April 2026 £50k thresholds, quarterly updates, and digital record obligations.
Self Assessment Late Filing Penalty: The Full Scale
What HMRC charges for a late Self Assessment return or payment, what counts as a reasonable excuse, and how to appeal — every figure linked to gov.uk.
HMRC Form SA100: Statutory Filing Rules, Obligations & Criteria
Who must submit HMRC Form SA100, statutory self-assessment criteria, filing routes, key deadlines, and penalty regimes under the Taxes Management Act 1970.
HMRC Form SA103: Sole Trader & Self-Employed Tax Return Guide
Statutory rules for sole trader self-employment accounting, default cash basis from 2024/25, £1,000 trading allowance, allowable expense rules, and SA103 submission.
HMRC Form SA105: UK Property Income & Section 24 Landlord Guide
Statutory rules for UK residential landlords, Section 24 mortgage interest relief restrictions, repair vs capital distinctions, and SA105 tax return filing.
HMRC Form SA108: Capital Gains Tax, Crypto Assets & Property Guide
Statutory rules for UK Capital Gains Tax on Form SA108, the reduced £3,000 exemption, Section 104 crypto pooling, and 60-day residential property rules.
How to Get Your SA302 from HMRC
What an SA302 is, why mortgage lenders ask for one, and the two ways to get yours from HMRC: through your personal tax account or your filing software.
How to Find Your UTR Number
What a UTR is, where to find one you've already got, how long a new one takes to arrive, and what to do if HMRC hasn't sent you one at all.