January 2026 - Page 2 of 5

22 Jan 26

Spring Statement 2026

The Chancellor, Rachel Reeves has confirmed that she will deliver the Spring Statement to the House of Commons on Tuesday, 3 March 2026. The Spring Statement is used to give an

22 Jan 26

Corporation Tax 19% or 25%?

If your company profits sit between £50,000 and £250,000, marginal relief can soften the jump from 19% to 25% Corporation Tax. The Corporation Tax main rate applies to companies

22 Jan 26

Annual payroll reporting chores

There are a number of annual payroll reporting issues that employers are required to complete. With the tax year ending on 5 April 2026, this means there are several key payroll

22 Jan 26

Saving tax using the Marriage Allowance

If one partner earns under £12,570, you could transfer part of their unused personal allowance and cut your tax bill by up to £252 a year. The Marriage Allowance applies to

22 Jan 26

Selling a second property?

CGT on certain UK residential property sales often has a strict 60-day reporting and payment deadline, so early planning can avoid penalties. If you are selling a second property,

22 Jan 26

Struggling to meet tax payments this month?

With the balancing payment and first payment on account both due on 31 January 2026, it is worth checking your options early if funds are tight. The final balancing payment for

22 Jan 26

Basis period reform – spreading rules for payment

If your business has transitional profits from basis period reform, spreading over five years may reduce the cash flow impact, but it is important to understand the deadlines. The

19 Jan 26

What factors affect a person’s credit rating?

A person’s credit rating (often referred to as a credit score) is a measure used by lenders to assess how reliably someone manages borrowing and financial commitments. It can

19 Jan 26

What banks look at when a small business applies for a loan

When a small business applies for a bank loan, the bank is mainly trying to answer one question, “How likely is it that we will be repaid, on time and in full?” To

16 Jan 26

Tax Diary February/March 2026

1 February 2026 - Due date for Corporation Tax payable for the year ended 30 April 2025.19 February 2026 - PAYE and NIC deductions due for month ended 5 February 2026. (If you pay

Month: January 2026

Spring Statement 2026

Corporation Tax 19% or 25%?

Annual payroll reporting chores

Saving tax using the Marriage Allowance

Selling a second property?

Struggling to meet tax payments this month?

Basis period reform – spreading rules for payment

What factors affect a person’s credit rating?

What banks look at when a small business applies for a loan

Tax Diary February/March 2026

Tax and property when you separate or divorce

Entertaining employees

Claiming Business Asset Rollover Relief

SJPR