United Kingdom tax deadlines 2026.

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 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 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 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 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 transfer pricing rules, documentation, or HMRC compliance. Trigger on phrases like "transfer pricing UK", "UK TP documentation", "HMRC transfer pricing", "arm's length UK", "master file UK", "local file UK", "CbCR UK", "APA HMRC", "TIOPA Part 4", "Transfer Pricing Records Regulations 2023", or any question about intercompany pricing compliance for UK entities.

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.

How to build a defensible crypto transaction ledger for UK clients exchange/wallet data collection, internal-transfer traps, and the Section 104/30-day matching sequence.