United Kingdom tax deadlines 2026.

Use this skill whenever asked to prepare, review, or classify transactions for a UK VAT return (VAT100) for a self-employed individual or very small business in Great Britain. Trigger on phrases like "prepare VAT return", "do my VAT", "classify these for VAT", "VAT100", "9-box return", "MTD", "Making Tax Digital", "flat rate scheme", "FRS", "cash accounting VAT", "input tax", "output tax", "reverse charge construction", "CIS reverse charge", "bad debt relief", "Box 1 to Box 9", "reduced rate UK", "zero-rated UK", "exempt supply UK", "de minimis VAT", "annual accounting scheme", or any question about UK VAT obligations. Covers the VAT100 9-box structure, standard/reduced/zero rates, registration threshold (GBP 90,000), Flat Rate Scheme, cash accounting scheme, annual accounting scheme, MTD requirements, input tax blocked categories, partial exemption, bad debt relief, and reverse charge for construction (CIS). MUST be loaded alongside vat-workflow-base v0.1 or later (for workflow architecture). ALWAYS read this skill before touching any UK VAT work.

Use this skill whenever asked about UK payroll, PAYE, National Insurance contributions, employer obligations, RTI submissions, statutory payments, or payslip requirements. Trigger on phrases like "PAYE", "National Insurance", "NIC", "Class 1 NI", "employer NI", "employee NI", "RTI", "FPS", "EPS", "real time information", "P45", "P60", "P11D", "statutory sick pay", "SSP", "statutory maternity pay", "SMP", "national minimum wage", "national living wage", "payslip", "tax code", "student loan deduction", "workplace pension", "auto-enrolment", "HMRC payroll", or any question about running payroll in the United Kingdom. ALWAYS read this skill before processing any UK payroll 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 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 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 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 when preparing, reviewing, or advising on annual financial statements for a UK company. Trigger on phrases like "Companies House accounts", "FRS 102", "FRS 105", "micro-entity accounts", "small company accounts", "abbreviated accounts", "directors' report UK", "filing accounts UK", "audit exemption UK", "year-end adjustments UK", "iXBRL", "abridged accounts", or any question about preparing statutory accounts under the Companies Act 2006. Covers FRS 102/105 frameworks, size thresholds, required statements, P&L and balance sheet formats, notes, filing deadlines, and audit requirements.

Use this skill whenever asked about reducing tax in the UK, tax planning, saving tax, optimizing tax, allowances, deductions the client might be missing, or any question about legal strategies to minimize income tax liability for self-employed individuals in the UK. Trigger on phrases like "reduce tax", "tax planning", "save tax", "optimize", "allowances", "deductions I'm missing", "pay less tax", "tax-efficient", "tax minimization", "how to lower my tax bill". ALWAYS read this skill before advising on any UK tax optimization strategy.