A complete UK tax compliance reference — how long to keep records, the key filing and payment deadlines, the penalties for missing them, and Time to Pay arrangements.
Accounting · Topic
UK Tax
Expert guides, analysis and tool comparisons on UK Tax from the kurums.com Accounting desk — written for business decision-makers and updated as the market moves.
- 25 guides
- Updated Jun 20, 2026
Latest in UK Tax
All guides
Making Tax Digital for Income Tax: Rules, Dates & Software (2025/26)
How Making Tax Digital for Income Tax works — the April 2026 rollout, the £50k/£30k/£20k thresholds, quarterly digital updates, software needs and how to prepare.
UK Double Taxation Relief & Treaties Explained (2025/26)
How the UK relieves double taxation — treaties, the credit method, residence tie-breakers, reduced withholding taxes and unilateral relief for cross-border income.
UK Tax Residence & the End of Non-Dom: The FIG Regime Explained (2025/26)
How UK tax residence works after the 2025 abolition of non-dom status — the Statutory Residence Test, the new four-year FIG regime, the TRF and residence-based IHT.
HMRC Enquiries & Penalties: How UK Tax Investigations Work (2025/26)
How HMRC enquiries and penalties work — the behaviour-based regime, careless versus deliberate errors, how disclosure cuts penalties, time limits and handling a check.
UK Inheritance Tax Reliefs & Estate Planning: Gifts, Trusts & BR (2025/26)
How to reduce UK Inheritance Tax — the seven-year gift rule, annual exemptions, Business and Agricultural Relief, trusts, charitable giving and life insurance in trust.
UK Inheritance Tax: Thresholds, Nil-Rate Bands & the 40% Rate (2025/26)
How UK Inheritance Tax works — the £325,000 nil-rate band, the £175,000 residence band, transferable allowances reaching £1m for couples, and the 40% rate.
UK CGT on Property: Second Homes, Buy-to-Let & the 60-Day Rule (2025/26)
How CGT applies to second homes and buy-to-let property — the 18%/24% rates, Private Residence Relief, the 60-day reporting rule, inherited property and landlord planning.
Business Asset Disposal Relief (BADR): The £1m CGT Relief Explained (2025/26)
How Business Asset Disposal Relief cuts CGT on a business sale — the 14% rate rising to 18%, the £1m lifetime limit, the qualifying conditions and how to plan an exit.
UK Capital Gains Tax: Rates, Allowance & How It Works (2025/26)
How UK Capital Gains Tax works in 2025/26 — the 18% and 24% rates, the £3,000 allowance, exemptions, the 60-day property reporting rule and legitimate ways to reduce it.
UK Business Structures & Tax: Sole Trader vs Partnership vs Company (2025/26)
How sole traders, partnerships and limited companies are taxed in the UK, when incorporating saves tax, and the liability, admin and disclosure trade-offs to weigh.
Salary vs Dividends: How UK Company Directors Should Pay Themselves (2025/26)
How UK company directors should pay themselves — salary versus dividends, the £500 allowance, dividend tax rates, pension contributions and finding the optimal mix.
