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UK Tax Guides · 2026/27

UK Tax Guides 2026/27 — current rules, deadlines and what to do next.

Practical UK tax guidance for companies, sole traders, landlords and individuals — covering Making Tax Digital for Income Tax, Self Assessment, Corporation Tax, VAT, Capital Gains Tax and landlord tax, with direct routes into Britvex support.

Making Tax Digital 2026Self AssessmentCorporation TaxVAT & landlord tax
Last reviewed: 5 October 2026 · UK rules and thresholds should always be checked against current HMRC guidance.
2026/27 tax decision mapBritvex · UK

Start with the taxpayer, then the event.

Company profit, self-employment income, rent, a disposal and VAT turnover create different reporting routes. The fastest way to the right answer is to identify what happened and who it happened to.

CompanyProfit / CT600Corporation Tax
IndividualIncome / returnSelf Assessment
LandlordRent / MTDProperty tax
BusinessTurnover / VATVAT & MTD
MTD 2026Income Tax digital records and quarterly updates
31 JanuarySelf Assessment filing and payment cycle
£90,000Current VAT registration threshold
19% / 25%Corporation Tax small-profits and main rates
High-intent tax routes

Search the question you actually have — then move directly to the relevant service.

These guide pathways are structured around the UK tax searches that most often signal an immediate compliance or advice need in 2026: MTD, Self Assessment, Corporation Tax, VAT, property and gains.

Sole traders & landlords

Making Tax Digital for Income Tax 2026

Understand who entered MTD from 6 April 2026, qualifying income, digital records, quarterly updates and the next rollout thresholds.

Individuals

Self Assessment 2026/27

Understand who may need a return, the 31 January online filing and payment cycle, records to keep and where property or self-employment income fits.

Limited companies

Corporation Tax 2026

Understand the 19% small-profits rate, 25% main rate, marginal relief, payment timing and how the Company Tax Return connects to annual accounts.

Current UK reference points2026/27 tax snapshot
MTD · 6 Apr 2026Relevant sole traders and landlords with qualifying income over £50,000 entered Making Tax Digital for Income Tax, subject to the detailed rules and exemptions.
MTD · 2027 / 2028Under the current rollout, the qualifying-income threshold falls to over £30,000 from April 2027 and over £20,000 from April 2028.
Quarterly updatesFor standard update periods, the first-year quarterly deadlines are 7 August, 7 November, 7 February and 7 May.
VATThe current VAT registration threshold is £90,000 of taxable turnover, with special rules for some businesses including non-established taxable persons.
Corporation TaxFor 2026, the main rate is 25% and the small-profits rate is 19%, with marginal relief between the relevant profit limits.
What changed in 2026

Making Tax Digital is now a live compliance issue, not a future planning topic.

For the first mandatory cohort, digital record keeping and quarterly Income Tax updates are already part of the 2026/27 operating year. That makes bookkeeping quality, software readiness and deadline control more commercially important for sole traders and landlords.

For companies, the Corporation Tax rate structure remains split between the 19% small-profits rate and 25% main rate, while VAT registration remains driven by the £90,000 taxable-turnover threshold subject to detailed rules.

Use this page to identify the correct route. The actual tax position still depends on facts such as residence, ownership, associated companies, exemptions, reliefs, accounting periods and the nature of the transaction.
Reviewed against current HMRC and GOV.UK guidance for Making Tax Digital, VAT and Corporation Tax as at 5 October 2026.
From search to filing

Question → records → calculation → return.

Useful tax content should shorten the route from a search query to the documents, calculation and filing work the taxpayer actually needs.

01Identify

Who is the taxpayer?

Company, individual, landlord, sole trader or overseas owner determines the first branch of the tax route.

02Trigger

What created the tax issue?

Profit, income, rent, a sale, VAT turnover, payroll or another event determines which regime applies.

03Evidence

What records support the position?

Accounts, invoices, expenses, purchase and sale records, digital books and prior returns support the calculation.

04Act

Move from guidance to filing

Use the connected Britvex service when you need records reviewed, tax calculated, a return prepared or an HMRC obligation handled.

UK tax guides by topic

Choose the guide that matches the immediate tax question.

Each route connects directly to the existing Britvex service page so visitors can move from general guidance into practical support without searching the site again.

2026 priority

Making Tax Digital

MTD for Income Tax, qualifying income, digital records, quarterly updates and software.

Making Tax Digital 2026 →
Personal tax

Self Assessment

Tax returns, filing cycle, records, payments and support for individuals and sole traders.

Self Assessment →
Company tax

Corporation Tax

Rates, marginal relief, payment timing, CT600 and the connection to company accounts.

Corporation Tax →
Indirect tax

VAT

VAT registration, the £90,000 threshold, returns, records and MTD for VAT.

VAT →
Property

Landlord Tax

Rental income, allowable costs, property records, Self Assessment and MTD readiness.

Landlord Tax →
Gains

Capital Gains Tax

Disposals, gains, property reporting and the records needed to calculate the position.

Capital Gains Tax →
Commercial tax support

Do not stop at the guide if the deadline, calculation or records are already live.

Britvex can connect bookkeeping, tax calculations, returns and company reporting so the figures used for compliance come from the same underlying records.

Trust & client access

UK accounting support with a visible compliance framework.

Britvex connects onboarding, records, accounting work and client communication through a UK practice and secure client portal.

CompanyBRITVEX ADVISORY LTDUK registered company · Company No. 16133503.
AMLHMRC AML SupervisedClient onboarding and verification form part of the professional relationship.
DataICO RegisteredData-protection registration and published privacy standards.
PortalSecure Client PortalDocuments, accounting work, billing and communication can stay connected online.
Tax guide FAQs

Current questions UK taxpayers are asking in 2026.

These answers are general guidance. The correct treatment depends on the facts and should be checked against current HMRC rules.

Who must use Making Tax Digital for Income Tax from April 2026?

Under the current rules, relevant sole traders and landlords whose qualifying income for the 2024/25 tax year was over £50,000 must use MTD for Income Tax from 6 April 2026, subject to exemptions and the detailed eligibility rules.

What are the first MTD quarterly update deadlines?

For businesses using standard update periods in the first mandatory year, HMRC lists quarterly update deadlines of 7 August 2026, 7 November 2026, 7 February 2027 and 7 May 2027.

What is the UK VAT registration threshold in 2026?

The current VAT registration threshold is £90,000 of taxable turnover. Different rules can apply to some businesses, including non-established taxable persons.

What are the Corporation Tax rates in 2026?

The 2026 main Corporation Tax rate is 25% and the small-profits rate is 19%, with marginal relief between the relevant profit limits. Associated-company rules can affect those limits.

When is the normal Self Assessment online deadline?

The usual online filing and payment deadline is 31 January following the end of the relevant tax year, although individual circumstances and specific obligations can create other dates.

Can Britvex prepare the return as well as explain the rule?

Yes. The guide hub is designed to explain the route, while the connected Britvex service pages cover the accounting, calculation, filing and compliance work required for the actual case.

Next step

Know the rule. Then get the records, calculation and filing connected.

If your tax question already involves an approaching deadline, an HMRC notice, MTD, a VAT threshold, a company year end or rental income, move from the guide into the relevant Britvex service.