United Kingdom tax deadlines 2026.

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 cryptocurrency or digital asset taxation. Trigger on phrases like "crypto tax UK", "Bitcoin UK tax", "HMRC crypto", "cryptoassets UK", "crypto capital gains UK", "staking tax UK", "mining tax UK", "NFT tax UK", "DeFi tax UK", "SA108 crypto", "crypto CGT", "bed and breakfasting crypto", "S104 pool", "crypto loss UK", "Coinbase UK tax", "Binance UK tax", "Revolut crypto UK", "crypto income UK", "DAC8 UK", "CARF crypto", "crypto reporting 2026", "18% 24% crypto", "HMRC cryptoassets manual", or any question about the income tax, capital gains tax, or reporting treatment of cryptocurrency, tokens, or digital assets for UK tax residents. Covers HMRC's Cryptoassets Manual (CRYPTO10000+), S104 pooling, same-day and 30-day matching rules, DeFi lending/staking, NFTs, mining, SA108 reporting, and the Crypto Asset Reporting Framework (CARF) from 2026. ALWAYS read this skill before touching any UK crypto 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.

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 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 National Insurance Contributions (NIC) for self-employed individuals or employers. Trigger on phrases like "how much NIC do I pay", "Class 2 contributions", "Class 4 NIC", "Class 1 employer NIC", "Employer NIC 15%", "Secondary Threshold £5,000", "Employment Allowance £10,500", "April 2026 NIC", "Class 2 abolished", "national insurance self-employed", "NIC calculation", "state pension qualifying years", "NIC deferment", "voluntary Class 2", "HMRC NIC payment", or any question about UK NIC obligations. Also trigger when classifying bank statement transactions showing HMRC NIC debits, Self Assessment NIC payments, or Class 2 direct debits. This skill covers Class 1 (employee and employer), Class 2 (voluntary post-April 2024), Class 4 (profit-based), thresholds, payment schedule, bank statement pattern classification, Employment Allowance, interaction with employment Class 1, deferment, state pension entitlement, and edge cases across three tax years (2024-25, 2025-26, 2026-27). ALWAYS read this skill before touching any UK NIC-related 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.