One Accounting @OneAccounting
Chartered Management #Accountants in #Edinburgh. We love our clients, #CloudAccounting & all things #digital. Posts by Chris oneaccounting.co.uk Edinburgh, Scotland Joined March 2009-
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New employee starting, get the tax code right Setting up the correct tax code when a new employee starts is essential, as even small payroll errors can lead to unnecessary tax overpayments and avoidable complica... #PayrollBasics #PAYE #EmployerDuties tinyurl.com/mrsr96mm
Selling a business, do not miss out on BADR Business Asset Disposal Relief (BADR) can significantly reduce the Capital Gains Tax due when selling a business or shares, but with higher rates coming from Ap... #CapitalGainsTax #BusinessExit #TaxPlanning tinyurl.com/3w9vbhzz
Self-employed, are you claiming the right travel costs? If you are self-employed, it is important to understand which car and travel costs can be claimed. #SelfEmployed #BusinessExpenses #TaxRelief tinyurl.com/yj9yeaeu
LLP members, could you be treated as salaried for tax? The salaried member legislation applies to certain members of a Limited Liability Partnership (LLP) whose terms of membership are more like an employee... #LLPTax #SalariedMemberRules #TaxPlanning tinyurl.com/ysvkfcv6
Selling a company car, get the VAT right The question of whether or not you are required to charge VAT when selling a company car depends on how the vehicle was bought and whether VAT was recovered at the time.... #VATmatters #CompanyCars #TaxPlanning tinyurl.com/5aejrhpx
UK property income, when it counts as a business The income generated from land or property in the UK is treated as arising from a UK property business. The underlying legislation defines this broadly to include all a... #PropertyTax #Landlords #UKTax tinyurl.com/bp9jeh9r
New 40% First Year Allowance explained The new 40% First Year Allowance came into force from 1 January 2026. This marks an important development for businesses investing in plant and machinery. The n... #CapitalAllowances #BusinessInvestment #TaxPlans tinyurl.com/5esyzbth
Welsh Final Budget 2026–27 highlights The Welsh Final Budget for 2026-27 was published on 20 January 2026. The Budget sets out the Welsh government’s revenue and capital spending plans, including detailed port... #WelshBudget #IncomeTax #DevolvedTaxes tinyurl.com/u4y6jfwv
MTD for Income Tax starts April 2026 If you have not yet checked if and when you need to use Making Tax Digital (MTD) for Income Tax, you should do so as a matter of urgency. This is because from April 202... #MakingTaxDigital #SelfEmployed #Landlords tinyurl.com/437fxvd5
Check your National Insurance record It is recommended to check your National Insurance record as this can affect your future entitlement to the State Pension and other benefits. #StatePension #NationalInsurance #FinancialPlan tinyurl.com/5n8nmj93
Scottish Budget 2026–27 key points Scotland’s Finance Secretary, Shona Robison delivered her third Budget statement to the Scottish parliament on 13 January 2026. This is the final Budget before the Holyroo... #ScottishBudget #IncomeTax #DevolvedTaxes tinyurl.com/vah6v7mm
PAYE changes for umbrella companies From 6 April 2026, significant changes to PAYE rules will affect umbrella companies, recruitment agencies, and end clients, increasing shared responsibility for payroll com... #UmbrellaCompanies #PAYE #EmploymentTax tinyurl.com/2c5xx5fw
CIS fraud rules tighten from April 2026 Tackling fraud in the Construction Industry Scheme (CIS) was one of the measures addressed in the recent Budget. The changes are intended to allow faster interv... #ConstructionIndustryScheme #CIS #TaxCompliance tinyurl.com/pfn9xfpr
Payroll year end deadlines There are a number of annual payroll reporting issues that employers are required to complete. With the tax year ending on 5 April 2026, this means there are several key payroll reporting chores... #PAYE #Payroll #UKBusiness tinyurl.com/5yb3uuw8
Marriage Allowance worth claiming If one partner earns under £12,570, you could transfer part of their unused personal allowance and cut your tax bill by up to £252 a year. #MarriageAllowance #IncomeTax #UKTax tinyurl.com/556vy6vr
Selling a second property? CGT on certain UK residential property sales often has a strict 60-day reporting and payment deadline, so early planning can avoid penalties. #CGT #UKProperty #TaxDeadlines tinyurl.com/4sz8a7wh
Spring Statement 2026 The Chancellor, Rachel Reeves has confirmed that she will deliver the Spring Statement to the House of Commons on Tuesday, 3 March 2026. #SpringStatement #Budget #HMRC tinyurl.com/4tbh2sun
Struggling to pay tax? With the balancing payment and first payment on account both due on 31 January 2026, it is worth checking your options early if funds are tight. #TaxPlanning #HMRC #CashFlow tinyurl.com/2szaar3b
Corporation Tax rates explained If your company profits sit between £50,000 and £250,000, marginal relief can soften the jump from 19% to 25% Corporation Tax. #CorporationTax #UKTax #SmallBusinessUK tinyurl.com/44k58zb9
Transition profits, spreading rules If your business has transitional profits from basis period reform, spreading over five years may reduce the cash flow impact, but it is important to understand the deadlines. #TaxPlanning #HMRC #BusinessTax tinyurl.com/yc3kun5k
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