Practical UK tax, written for real businesses.
Tax planning, sector deep-dives, and HMRC playbooks from Sutton Roff Accountants & Advisors. Real worked examples. Specific 2025/26 numbers. No fluff.
Should I salary-sacrifice for an electric car?
£40k Tesla on 3-year sacrifice lease costs higher-rate employee £7,080/yr versus £11,400 personal lease. EV BIK at 3% in 2025/26 rising to 9% in 2029/30. Mortgage-affordability impact to model.
Read →Why am I being taxed at 60% between £100k and £125k?
Personal Allowance taper above £100k creates a hidden 60% marginal rate. Same £25k bonus costs £4,500 more tax in the trap zone. Pension and Gift Aid restore full PA — and 60% relief on the contribution.
Read →How much can I gift my children tax-free in 2025/26?
Five lifetime gift allowances that stack — annual exemption, small gifts, wedding gifts, normal expenditure out of income, and the seven-year rule. Up to £41,000+ a year tax-free.
Read →Can my limited company pay into my pension?
Employer pension contributions are CT-deductible with no NIC. £10k extracted as employer pension nets ~£8,500 of long-run wealth versus £6,794 as dividend — same money, different routes.
Read →Should I sacrifice my bonus into my pension instead of taking cash?
A £10k bonus nets £5,800 cash or £9,775 of pension wealth — same gross, 69% wealth gap. The tax mechanic, mortgage-affordability impact, and when bonus sacrifice doesn't make sense.
Read →How much can I put into my pension tax-free this year?
The £60,000 annual allowance plus three years of carry-forward unlocks up to £220,000 of contribution headroom — plus how Tapered AA bites high earners above £260k adjusted income.
Read →Can I take 25% of my pension tax-free at 55?
The 25% Pension Commencement Lump Sum mechanic, the £268,275 Lump Sum Allowance cap, and three withdrawal strategies on a £200,000 pot — with a £30,000 gap between them in tax.
Read →What happens to my rental properties when I die?
Why BTLs get no Business Property Relief, the £200,000 IHT difference between single and married estates, the seven-year gift rule, and the April 2027 pension-IHT change ahead.
Read →Can my spouse and I split rental income for tax?
Form 17, the deed of trust, and why 99:1 isn't always the optimal split — the right ratio fills the basic-rate spouse's band exactly without pushing them over.
Read →Do I pay tax if my lodger earns me under £7,500?
The Rent-a-Room scheme — under £7,500, no return, no records. Above it, two methods to choose between, and the joint-occupier split most homeowners get wrong.
Read →Do I pay tax on Airbnb or holiday-let income?
The April 2025 FHL abolition, the £1,600/year extra tax it cost the typical holiday-let owner, the BADR loss on sale — and four routes to handle the new tax position.
Read →Can I rent my own house to my limited company?
The director-rents-room-to-company structure that saves £2,000+/year over dividends — and the principal-residence-relief trap that costs £12,000 of CGT if the licence wording is wrong.
Read →Can I avoid the 3% (now 5%) stamp duty surcharge on a buy-to-let?
The October 2024 jump from 3% to 5%, what the £15,000-difference means for £300k purchases, and the five reliefs that genuinely still work — plus the abolition of MDR in June 2024.
Read →What can I actually claim against my rental income?
Revenue versus capital expenses, the repair-vs-improvement test, Replacement of Domestic Items relief — and a worked example showing £4,858 of legitimate annual deductions.
Read →Should I put my rental property in a limited company?
The annual saving for higher-rate landlords, the SDLT cost on transfer, the mortgage premium, and when incorporation actually pays back — versus when the £15,000+ SDLT bill kills it.
Read →How much tax will I pay on my rental income?
Same property, same rent, three different landlords paying £0, £1,800, and £4,400 — and why Section 24 is why higher-rate landlords now pay 2.4× more than basic-rate landlords on identical property.
Read →Do I pay capital gains tax when I sell my rental property?
The 2025/26 CGT picture, the £3,000 annual allowance, the post-October 2024 18%/24% rates, and how joint ownership with a basic-rate spouse can save £5,000+ on a typical sale.
Read →Can I claim my home office through my limited company?
HMRC's £6/week flat rate (£312/year) versus apportioned bills — and the rental-agreement structure that can deduct £4-6k/year if you avoid the CGT trap.
Read →Can I put my mobile phone or broadband through the business?
Mobile contract in company name = 100% deductible with no benefit-in-kind. Home broadband is a different story — HMRC's marginal-cost rule means most directors can claim less than they think.
Read →What expenses can I actually claim through my limited company?
The wholly-and-exclusively rule, six always-deductible categories, four grey areas — and a worked example showing £29,668 of legitimate first-year deductions saving £5,637 in corporation tax.
Read →I just started freelancing — when do I tell HMRC?
The 5 October registration deadline, the four key dates from first invoice to first tax bill, and why January catches new freelancers off-guard with full-year tax plus 50% of next year.
Read →Do I even need to register for self-assessment?
Six income triggers for 2025/26 — cross any one and HMRC needs a return. The £150,000 PAYE-only threshold change quietly removed hundreds of thousands of high earners from self-assessment.
Read →What happens if I file my tax return late?
Late-filing penalties stack from £100 on day one to £1,600 by month twelve — plus 7.75% interest. Why filing late is more expensive than paying late, and how Time-to-Pay saves the day.
Read →How much should I pay myself from my limited company in 2025/26?
The right director salary is a three-way decision turning on Employment Allowance. A worked example shows how a co-director arrangement saves £4,669 a year on the same compensation.
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