10 Guides across 2 jobs. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.
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 Guide for UK property and rental income of individuals reported on the SA105 UK property pages or through Making Tax Digital: cash basis, the property allowance, allowable expenses, the residential finance cost tax reduction, replacement of domestic items, the end of furnished holiday lettings and its transition, jointly owned property and Form 17, losses, Rent-a-Room relief, the Non-resident Landlord Scheme, Making Tax Digital thresholds for landlords, the SA105 box map, deadlines and penalties. Current year 2026/27, with returns for 2025/26 and the enacted property income rates for 2027/28.
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.
Use this Guide for UK Capital Gains Tax of individuals and the SA108 pages: when the SA108 is needed, the annual exempt amount, rates by disposal date including the 2024/25 split year, Business Asset Disposal Relief and Investors' Relief conditions and lifetime limits, share and crypto matching rules and the Section 104 pool, Private Residence Relief with the final period and Letting Relief, losses and negligible value claims, gifts and connected persons at market value, the 60-day UK property return and payment, and the 2025/26 box map. Current year 2026/27, with returns for 2025/26 being filed now.
Assembles a UK Self Assessment return (SA100 plus supplementary pages) from a client's records for a full-year UK resident outside Scotland. It covers which pages apply, including the short or full self-employment pages, the order in which the part Guides run, and the statutory order of the tax computation. It also covers the Personal Allowance taper, the savings and dividend allowances with the dividend rate change between the return being filed now and the current year, Class 4 and Class 2, student loans and the Child Benefit charge. It includes the six reconciliations between Guides, checking the result against HMRC's own calculation, amending a return, payments on account, the paper, tax-code and online deadlines, penalties and interest. Detail is routed to the SA100, property, capital gains, National Insurance, bookkeeping and non-dom Guides. The output is a reviewer package for a qualified accountant.
Intake and triage for UK freelancers, sole traders and contractors for the 2026/27 tax year, with notes for 2025/26 returns: the questions to ask about residence, business structure, takings, VAT, Making Tax Digital, National Insurance, payments on account and records, how IR35 and off-payroll working applies to contractors using their own company or an umbrella, and where to route each answer among the specialist UK Guides.
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.
UK Income Tax for individuals filing the SA100 Self Assessment return: who must register and file, rates and bands for England, Wales and Northern Ireland, the Personal Allowance taper, savings and dividend allowances, Finance Act 2026 rate changes, High Income Child Benefit Charge, Marriage Allowance, pension and Gift Aid relief, payments on account, deadlines, penalties and interest, with a dated section for the 2025/26 return now being filed.