United Kingdom · Income Tax

Use this skill whenever asked about UK self-employment income for sole traders filing SA103S (short) or SA103F (full) as part of Self Assessment. Trigger on phrases like "self-employment income", "SA103", "trading income", "sole trader tax", "allowable expenses UK", "capital allowances UK", "trading allowance", "basis period", "tax year basis", "simplified expenses", "Class 4 NIC", "Class 2 abolished", "MTD ITSA", "Making Tax Digital", "April 2026 sole trader", "loss relief self-employed", or any question about computing self-employment profits for a UK sole trader. Covers trading income computation, allowable expenses, capital allowances (AIA, WDA, FYA), simplified expenses, the trading allowance, the completed basis period reform, the MTD ITSA three-phase rollout from April 2026, loss relief, and Class 4 NIC interaction (including the post-2024 rate cut and Class 2 abolition). ALWAYS read this skill before touching any UK self-employment work.

Use this skill whenever asked about UK property income or rental income for individuals. Trigger on phrases like "SA105", "rental income UK", "property income", "buy-to-let", "letting income", "landlord tax UK", "rent-a-room", "mortgage interest relief", "Section 24", "property allowance", "non-resident landlord scheme", "NRLS", "furnished holiday let", "FHL abolished", "FHL abolition", "repairs deduction", "letting agent fees", "property expenses", "UK property pages", "April 2026 property tax", "property income hike", "MTD ITSA landlord", or any question about computing, filing, or reporting UK property income on a Self Assessment tax return. Covers SA105 form structure, allowable expenses, mortgage interest restriction, Rent-a-Room relief, property income allowance, non-resident landlord scheme, the abolition of FHL rules, and the April 2026 property income rate change announced at Autumn Budget 2025. ALWAYS read this skill before touching any UK rental income work.

Use this skill whenever asked about UK capital gains tax for individuals. Trigger on phrases like "SA108", "capital gains tax", "CGT UK", "annual exempt amount", "disposal", "chargeable gain", "crypto CGT UK", "share sale UK", "property disposal CGT", "PPR relief", "principal private residence", "BADR", "BADR 18%", "Business Asset Disposal Relief", "Entrepreneurs' Relief", "Investors Relief 18%", "carried interest April 2026", "CGT 18% 24%", "bed and breakfasting", "30-day rule", "Section 104 pool", "negligible value claim", "CGT losses", "60-day reporting", "residential property CGT", or any question about computing, filing, or reporting capital gains on the UK Self Assessment return. Covers SA108 form, CGT rates, reliefs, crypto as CGT asset, share matching rules, property CGT reporting, and loss treatment. ALWAYS read this skill before touching any UK CGT work.

Use this skill whenever asked about UK Student Loan repayment for self-employed individuals. Trigger on phrases like "student loan repayment", "Plan 1", "Plan 2", "Plan 4", "Plan 5", "Plan 5 student loan", "Postgraduate loan repayment", "postgraduate loan", "April 2026 student loan threshold", "student loan self-employed", "student loan Self Assessment", "SLC repayment", "student loan deduction", or any question about student loan obligations for a self-employed client. Also trigger when classifying bank statement transactions showing SLC repayments via SA, PAYE student loan deductions, or direct SLC payments. This skill covers Plan 1-5 and Postgraduate Loan thresholds across three tax years (2024-25, 2025-26, 2026-27), self-employed SA calculation, multiple plan interaction, bank statement classification patterns, overseas earnings, write-off periods, and edge cases. ALWAYS read this skill before touching any UK student loan repayment work.

Use this skill whenever asked about UK Payments on Account (POA) for Self Assessment taxpayers. Trigger on phrases like "payments on account", "POA", "POA 2026", "January payment", "July payment", "balancing payment", "SA303", "claim to reduce", "reduce payments on account", "do I need to make payments on account", "POA threshold", "tax underpayment", "MTD ITSA payments on account", or any question about advance income tax payments under UK Self Assessment. Covers the two-payment schedule (31 January / 31 July), the GBP 1,000 threshold, the 80% PAYE test, balancing payment mechanics, SA303 claim to reduce, excluded items (Class 2 NIC, student loan, CGT), interest on late payments, the interaction with MTD ITSA quarterly updates from 6 April 2026, and interaction with tax codes. ALWAYS read this skill before touching any UK POA work.

Use this skill whenever asked about UK income tax for individuals filing SA100 Self Assessment. Trigger on phrases like "income tax UK", "SA100", "personal allowance", "tax bands", "tax computation", "marriage allowance", "savings allowance", "dividend allowance", "Scottish tax rates", "payments on account", "tax reducers", "tax relief", "April 2026", "2026-27", "Autumn Budget 2025", "income tax bands frozen 2027-28", or any question about computing a UK individual's income tax liability. Covers personal allowance (including taper), income tax bands for rUK and Scotland, marriage allowance, savings and dividend allowances, tax reducers, the final tax computation, payments on account, and the Autumn Budget 2025 changes from April 2026. ALWAYS read this skill before touching any UK income tax return work.

Use this skill whenever asked about UK dividend income taxation. Trigger on phrases like "dividend tax UK", "dividend allowance", "dividend income", "company dividends", "director dividends", "salary vs dividends", "dividend voucher", "SA100 dividends", "foreign dividends UK", "dividend waiver", "dividend tax rates", "8.75%", "33.75%", "39.35%", "10.75%", "35.75%", "April 2026 dividend hike", "Autumn Budget 2025 dividend", "Scottish dividend tax", or any question about computing, declaring, or optimising dividend income for UK individual taxpayers. Covers dividend allowance, rates, salary-vs-dividend planning for company directors, foreign dividends and double tax relief, dividend waivers, and interaction with other income. ALWAYS read this skill before touching any UK dividend work.

Final orchestrator skill that assembles the complete UK filing package for UK-resident sole traders. Consumes outputs from all UK content skills (uk-vat-return for VAT100, uk-self-employment-sa103 for trading income, uk-income-tax-sa100 for personal tax, uk-national-insurance for Class 2+4 NIC, uk-student-loan-repayment for student loan, uk-payments-on-account for payments on account) to produce a single unified reviewer package containing every worksheet, every form, every brief section, all cross-skill reconciliations, and the final action list with payment instructions, filing instructions, and next-year planning. This is the capstone skill that runs last and produces the final deliverable. MUST be loaded alongside all UK content skills listed above. UK full-year residents only. Sole traders only.

ALWAYS USE THIS SKILL when a user asks for help preparing their UK tax returns AND mentions freelancing, self-employment, sole trading, contracting, or side hustle income. Trigger on phrases like "help me do my UK taxes", "prepare my self-assessment", "I'm self-employed in the UK", "I'm a sole trader", "do my SA100", "prepare my tax return", or any similar phrasing where the user is a UK-resident self-employed individual needing tax return preparation. This is the REQUIRED entry point for the UK self-employed tax workflow -- every other skill in the stack (uk-vat-return, uk-self-employment-sa103, uk-income-tax-sa100, uk-national-insurance, uk-student-loan-repayment, uk-payments-on-account, uk-return-assembly) depends on this skill running first to produce a structured intake package. Uses upload-first workflow -- the user dumps all their documents and the skill infers as much as possible before asking questions. Uses ask_user_input_v0 for structured questions instead of one-at-a-time prose. Built for speed. UK full-year residents only; sole traders.