Guides

Deeper explainers that go beyond the calculators. Every guide cites its sources.

Core explainers

New 2026/27 deep-dives

  • Probate + IHT400 process 2026/27

    10-step executor timeline, Grant of Probate vs Letters of Administration, IHT423 + 10-year instalment option, contentious probate, April 2027 pension-in-estate

  • HMRC COP9 + CDF tax-fraud disclosure 2026/27

    7-step CDF timeline, 60-day acceptance window, Schedule 24 + 24A penalty bands 0-200%, 20-year discovery, denial letter route, voluntary disclosure strategy

  • Lifetime ISA (LISA) deep-dive 2026/27

    £4k cap + 25% gov bonus, age 18-39 open, first home £450k OR age 60, 25% penalty = 6.25% net loss, Cash vs S&S LISA, LISA vs SIPP, 4 worked scenarios

  • SEIS / EIS investor deep-dive 2026/27

    SEIS 50%/£200k + EIS 30%/£1m + KIC £2m, CGT exempt + deferral, 3-yr hold + 30% material interest, loss relief, IHT BR + April 2026 £1m cap, VCT comparison

  • Annual Investment Allowance 2026/27

    £1m AIA 100% deduction, qualifying assets, Full Expensing comparison, WDA 18%/6% fallback, connected co share, 4 worked scenarios

  • Gift Aid higher-rate tax claim 2026/27

    Charity 25% top-up + 20%/25% SA claim back, ANI reduction unlocks HICBC + £100k taper + TFC cliff, Section 426 carry-back, IHT 36% reduced rate, 4 scenarios

  • PAYE + RTI new employer guide 2026/27

    Setting up PAYE, FPS + EPS submission, RTI mechanics, P11D / P60 / P45 / P46 / P32 / P9, EA £10,500 secondary NI, BIK, late filing penalties

  • Self-employed allowable expenses checklist 2026/27

    Comprehensive HMRC-allowable expense list, flat-rate vs actual, trading allowance £1k, simplified expenses, capital vs revenue, motor / home / phone splits

  • UK landlord rental income tax 2026/27

    Section 24 20% credit, allowable expenses, Replacement Domestic Items Relief, FHL abolition April 2025, Rent-a-Room, joint ownership Form 17, IHT

  • Pension 25% tax-free lump sum (PCLS) 2026/27

    £268,275 LSA cap, £1.073m LSDBA, LTA abolition April 2024, UFPLS vs PCLS, recycling rules, April 2027 IHT change, 4 worked pot scenarios

  • LTD company MVL closure 2026/27

    Members' Voluntary Liquidation mechanics, BADR 18% qualifying, 60-day TAAR phoenix anti-avoidance, ESC C16 strike-off comparison, 6-month creditor notice

  • Statutory Maternity Pay 2026/27

    SMP £194.32/week + 90% first 6 weeks, MA fallback, 26-week qualifying service, KIT days, SMP1 / SMP2 forms, employer claim 92%-103%

  • Statutory Redundancy Pay 2026/27

    £751/week cap, age × years bands 0.5x/1x/1.5x, £22,530 max payment, 2-year qualifying service, RP1 ETR claim, notice pay + holiday top-up

  • National Minimum Wage 2026/27 employer guide

    NLW £12.71 / 21+, NMW £10.30 / 18-20, £7.55 / 16-17, £7.55 apprentice, accommodation offset £10.41/day, deductions trap, common breach scenarios

  • Statutory Sick Pay 2026/27

    SSP £123.25/week, 28-week max, LEL £125 qualifying, waiting days, linked PIWs, SSP1 / SC2, fit notes, long-term sickness benefits transition

  • Class 2 + Class 4 NI self-employed 2026/27

    Class 2 mandatory abolition April 2024, voluntary £3.65/wk for SPT < profits, Class 4 6% main + 2% upper bands, auto-grant NI credits, State Pension 35-year rule, SA Jan/Jul payment cycle, 4 worked scenarios

  • Pension Auto-Enrolment deep-dive 2026/27

    QE band £6,240-£50,270, £10k trigger, 8% minimum (5%/3%), 5 worker categories, certification sets 1/2/3, 30-day opt-out, 3-yr re-enrolment, scheme comparison, TPR penalties, 2024 Review reforms

  • SDLT commercial property 2026/27

    Non-residential bands 0%/2%/5%, lease NPV at 3.5%, mixed-use rule, 6+ dwelling election, MDR abolished June 2024, group reliefs S42 FA 2003, linked transactions, ATED, VAT OTT impact, 7 worked scenarios

  • Domicile + FIG + TRF deep-dive 2026/27

    4-yr FIG exemption, TRF 12%/12%/15% 3-yr tranche designation 2025-2028, IHT 10-of-20 LTR rule + 10-yr departure tail tapered, OWR £300k cap + designated account, protected settlement abolition, election trade-off math, double tax treaties, SRT integration

  • Tax-Free Childcare operational deep-dive 2026/27

    £2k/child gov top-up (£4k disabled), £100k ANI cliff per parent with mitigation strategies (pension/Gift Aid), 90-day reconfirmation 6-step workflow, disabled child DLA/PIP rules, TFC vs UC childcare 5 scenarios, maternity, SE grace, divorce, 30hr funded extension

Tax fundamentals

Property

Pension

  • Salary sacrifice pension 2026/27

    How salary sacrifice for pension reduces NI + IT, employer NI saving, AA / TAA / MPAA, sacrifice + NMW interaction

  • Pension tax relief guide

    Pension Input Amount, Annual Allowance £60k (or tapered), Money Purchase AA £10k, carry-forward 3 years, relief at source vs net pay

  • Pension comparison guide

    SIPP vs SSAS vs Workplace pension vs Personal pension, charges, flexibility, employer match, contribution caps

Business / Ltd

Compliance / Investigation

  • Tax investigation guide (overview)

    Aspect / full / random / COP8 / COP9 enquiry types, Schedule 36 powers, Section 29 discovery, Schedule 24 penalties, tribunal route

  • High earner tax planning checklist

    £100k taper, HICBC, ISA + pension max, EIS / VCT / SEIS, salary sacrifice optimisation, gift aid carry-back

  • Tax year-end checklist

    ISA / pension allowance use, CGT crystallisation, gift aid carry-back, spousal allowance transfer, share-loss relief

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