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Tax diary: October and November 2026

Sep 11, 2026 | Tax Diary

1 October 2026 – Corporation Tax payment is due for companies with an accounting period ending 31 December 2025, unless the company is required to make quarterly instalment payments.

5 October 2026 –

Business expenses when costs have a private element

Sep 10, 2026 | Income Tax

Self-employed people can deduct allowable business expenses when calculating their taxable profits. However, where a cost has both a business and private element, only the business proportion can

When is a company dormant for Corporation Tax?

Sep 10, 2026 | Corporation Tax

A company does not have to be formally closed to become dormant for Corporation Tax. A company is usually considered dormant if it has stopped trading and has no other income, such as investment

Are you paying your staff the correct minimum wage?

Sep 10, 2026 | Payroll

Employers must make sure their staff receive at least the National Minimum Wage or National Living Wage rate that applies to them. The correct rate depends on the worker’s age and, in some cases,

Could simplified expenses save you time and money?

Sep 10, 2026 | Income Tax

Self-employed people can choose to use simplified expenses to calculate certain business costs using flat rates rather than working out their actual expenses.

The system can save time and make record

Is your company paying Corporation Tax at the right rate?

Sep 10, 2026 | Corporation Tax

The rate of Corporation Tax payable depends mainly on the level of a company’s taxable profits. The main rate is 25% and applies where profits exceed £250,000. Companies with profits of £50,000 or

When can a trading loss generate a tax refund

Sep 10, 2026 | Business Support

Making a trading loss whilst not ideal can sometimes generate a tax refund. If you are a self-employed individual or a member of a trading partnerships, a trading loss can potentially be set against

Nearly 660 employers named for minimum wage failures

Sep 7, 2026 | Payroll

The Government has named nearly 660 employers for failing to pay workers the National Minimum Wage, highlighting how costly National Minimum Wage compliance failures can become.

The latest naming

Could company dividend rules be changing?

Sep 7, 2026 | Business Support

The Government has announced plans to consider major changes to the rules governing when companies can make distributions to shareholder.

As part of a wider corporate reporting overhaul announced on

Predevelopment costs on major developments

Sep 3, 2026 | Business Support

Businesses planning major infrastructure and development projects should be aware of a new government consultation on the tax treatment of predevelopment costs.

The consultation follows the