2026-27 · Tax Blog
Director Tax Articles
In-depth analysis, practical guides, and worked examples for UK limited company directors. All updated for 2026-27.
What I Wish Someone Had Told Me in Year 1 of Running a UK Limited Company
From the compliance burden no one mentions upfront, to the salary vs dividend mistake that quietly costs directors thousands — a first-person account of what actually matters when you go limited.
Read articleWorking From Home as a Director: What Your Limited Company Can Claim in 2026
From 6 April 2026, personal WFH relief claims through Self Assessment are abolished. All claims must now go through the limited company. The three methods explained with worked examples.
Qdos vs Kingsbridge: Which IR35 Insurance Is Right for You?
Qdos and Kingsbridge are the two leading IR35 insurance providers in the UK. Head-to-head comparison on price, cover limits, legal team structure, and which to choose for your contracting arrangement.
Best Business Bank Accounts for Limited Companies 2026 (Director's Comparison)
Limited companies are legally required to keep finances separate. A director-focused comparison of Starling, Tide, Monzo Business, Revolut, and the traditional banks — with same-day opening options.
IR35 Insurance for Contractors: What It Covers, What It Costs, and Whether You Need It
Outside-IR35 status does not protect you from investigation — it's a starting position. IR35 insurance covers the cost of defending that position. Here's exactly how it works.
Best Accounting Software for Limited Company Directors 2026
HMRC's free CT600 filing service closed in March 2026 — every UK limited company now legally needs commercial software. A director-focused comparison of FreeAgent, Xero, QuickBooks, and Crunch.
Paying Family Members Through Your Limited Company: HMRC Rules and Tax Implications
Directors can legitimately employ a spouse, partner, or family member through their limited company — but HMRC has clear rules. The wholly-and-exclusively test, salary benchmarks, NI implications, and what triggers scrutiny.
R&D Tax Relief for Limited Companies: What Qualifies and How to Claim in 2026
Does your limited company qualify for R&D tax relief? The merged scheme explained: what qualifies, what costs are claimable, and how to make a claim in 2026.
What Your Limited Company Can Actually Claim: Business Expenses 2026/27
A definitive guide to allowable business expenses for UK limited company directors — what HMRC permits, what changed this tax year, and how to structure your claims efficiently.
Annual Accounts Explained for Limited Company Directors
What your accountant actually produces each year, what the numbers mean, and the filing deadlines you cannot miss.
IR35 vs Umbrella Company: Which Is Better for Contractors in 2026?
Caught inside IR35 or considering an umbrella? A direct comparison of the real cost difference — with worked figures — and the criteria that determine which option is better for your situation.
How Much Can a Sole Director Pay Themselves? (2026-27 Guide)
There's no legal maximum for what a director can pay themselves — but the tax-efficient answer is specific. The numbers, the structure, and how to calculate the right figure for 2026-27.
Director's Loan Account: Avoid the Section 455 Tax Trap
Borrowing money from your company sounds simple — but get it wrong and HMRC charges a 33.75% tax penalty. Here's what every director needs to know.
Sole Trader vs Limited Company 2026: When to Switch
The tax and legal differences between sole trader and limited company — with the exact profit level at which switching becomes worth it.
Limited Company Expenses: What You Can and Cannot Claim in 2026-27
The definitive list of allowable and disallowable expenses for UK limited companies — with HMRC rule references and practical tips for directors.
Home Office Tax Claim for Directors 2026-27: Flat Rate vs Apportioned Method
The flat rate vs apportioned method — which saves more, the CGT risk to avoid, and a worked example for a director working from a 4-bedroom home.
Corporation Tax and Marginal Relief: Planning Around the 26.5% Band
Profits between £50,000 and £250,000 face a 26.5% effective marginal rate — higher than the main rate. Here's how to plan around it.
Is the VAT Flat Rate Scheme Still Worth It for IT Contractors in 2026?
The limited cost trader rule means most IT contractors pay 16.5% FRS — making the scheme barely profitable. Here's the honest analysis.
IR35 in 2026: What Every Contractor Needs to Know
The off-payroll working rules are now embedded across the public and private sector. Here's how to protect your outside-IR35 status and what to do if caught inside.
The £100k Trap: How Directors Can Avoid the 60% Marginal Tax Rate
Income above £100,000 triggers a personal allowance taper creating a 60% effective rate. Here are the four strategies directors use to avoid it.
Pension vs Dividends: Which Is Better for Directors in 2026-27?
Once you've filled the basic rate band with dividends, should additional profits go into a pension or be extracted as higher-rate dividends? The maths explained.
Employer NI Changes April 2025: The Full Impact for Solo Directors
The employer NI rate rose to 15% and threshold dropped to £5,000 in April 2025. The real cost impact for solo directors in 2026 and the most effective strategies to reduce it.
The Optimal Salary and Dividend Split for Directors in 2026-27
With employer NI now at 15% from a £5,000 threshold, the optimal salary/dividend split has shifted. We model the numbers for three profit levels.
Making Tax Digital for Income Tax: Are You in Scope from April 2026?
MTD ITSA applies to self-employment and property income above £50,000 from April 2026. Most limited company directors are not affected — but some are. Here's how to check.
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