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UK Business Tax · 2026/27 Edition

Every rate.
Every deadline.
No guesswork.

Rates, Allowances & Compliance — Simply Explained

Most business owners make costly tax decisions not out of carelessness — but because the rules are buried in jargon they were never taught to read. TaxClarity puts every rate, threshold, and deadline in one place, in plain English, before the decisions are made.

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2026 / 2027 Tax Year Edition

The Business
Owner's Tax
Clarity Guide

01Corporation Tax Rates & Thresholds
02Income Tax Bands & Personal Allowances
03National Insurance Contributions
04VAT Rates, Thresholds & Schemes
05Capital Gains Tax & Reliefs
06Key Filing Deadlines & Penalties
07Payroll, PAYE & Employer Obligations
08Allowable Expenses & Deductions
09Making Tax Digital Compliance
9 core tax topics
2026/27 rates confirmed from HMRC
Plain English — no jargon
Instant digital access
Used by business owners & accountancy practices

Nine chapters.
Every area of UK business tax.

Each chapter stands alone — jump directly to what you need. Whether you're checking a rate before a decision, reviewing obligations before year-end, or trying to understand what's changed from last year.

01
Corporation Tax Rates & Thresholds
The 19%/25% structure, Marginal Relief, associated companies, and the capital allowance changes from April 2026.
02
Income Tax Bands & Personal Allowances
All tax bands, the frozen Personal Allowance, new dividend rates, and the £100,000 tax trap explained clearly.
03
National Insurance Contributions
Employee, employer, and self-employed NI rates. The new 15% employer rate with no upper cap, and Employment Allowance rules.
04
VAT Rates, Thresholds & Schemes
The £90,000 registration threshold, all three VAT rates, four accounting schemes compared, and the registration cliff-edge.
05
Capital Gains Tax & Reliefs
CGT rates for 2026/27, BADR at 18%, the £3,000 Annual Exempt Amount, and the key reliefs that reduce your liability.
06
Key Filing Deadlines & Penalties
Every date a business owner must track — Self Assessment, Corporation Tax, VAT, PAYE — with full penalty escalation tables.
07
Payroll, PAYE & Employer Obligations
NLW rates from April 2026, the RTI cycle, statutory pay rates, auto-enrolment, and the new day-one SSP rules.
08
Allowable Expenses & Deductions
The wholly and exclusively rule, a full expense category guide, capital allowances including the new 14% WDA, and mileage rates.
09
Making Tax Digital Compliance
The full MTD rollout timeline, who is in scope from April 2026, quarterly update deadlines, and compatible software options.
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Most business owners don't overpay tax out of carelessness. They overpay because the rules are buried in jargon.

TaxClarity exists to change that. Every rate, threshold, and deadline in this guide is confirmed directly from HMRC for the 2026/27 tax year and written in plain English — the kind you can actually act on, not the kind that sends you back to Google.

£220m
Penalty revenue collected
HMRC collects over £220 million in late filing penalties annually — most from businesses that simply didn't know the deadlines.
60%
Effective marginal rate
The tax trap between £100,000–£125,140 — almost unknown among business owners, and one of the most costly oversights.
9
Chapters, one guide
Every major area of UK business tax in a single, consistent reference — updated for every rate change in 2026/27.
Apr '26
The changes start now
New NI rates, new dividend rates, new SSP rules, new WDA rates, MTD for ITSA live. This guide maps all of them.

Three types of reader.
One guide.

Whether you run a business, advise one, or manage the finances of one — TaxClarity is built to be useful on day one and referenced throughout the year.

🏢
Business Owners

Sole traders, limited company directors, and SME owners who want clarity on their obligations without wading through HMRC's guidance. Know the rates before your accountant tells you. Understand what you're signing.

📊
Accountancy Practices

Use as a white-label client gift — branded with your firm name and distributed to clients as a value-add during onboarding or year-end reviews. Or as a staff training reference for junior team members.

📋
Finance Teams

A fast-reference desk guide for bookkeepers and in-house finance staff managing compliance day-to-day. Quick answers without HMRC rabbit holes. Keep it bookmarked — you'll use it more than you expect.

Get the complete
2026/27 edition.

One price. Instant digital access. Valid for the full 2026/27 tax year. No subscription, no auto-renewal — just the guide.

For accountancy practices

White-label digital licences — your branding, our content, distributed to your clients. Full licence guide & what's included →

Starter
£199
Up to 50 clients
Sole practitioners and small practices.
Purchase →
Growth
£299
Up to 150 clients
Established practices with a growing client base.
Purchase →
Practice
£449
Up to 500 clients
Mid-size practices with a broad client portfolio.
Purchase →
Firm
£699
Unlimited clients
Larger firms and multi-location practices.
Purchase →

All practice licences are digital only · Pay now, we'll contact you within 1 working day to begin production · Turnaround 3–5 working days · Annual renewal each April · Full licence guide including what's included and how it works →

Not ready to buy yet?

Get a free chapter first — no obligation.

Chapter 06 — Key Filing Deadlines & Penalties — is available free. Every Self Assessment, Corporation Tax, VAT, and PAYE deadline for 2026/27, with full penalty escalation tables. Enter your email and we'll send it straight over.

No spam. Unsubscribe any time. We'll also let you know when the 2027/28 edition is ready.

A branded client gift
that works for you.

A well-informed client is your best client. Practices that share TaxClarity with clients report more productive meetings, fewer queries about basic rates, and clients who arrive at year-end reviews ready to engage rather than needing a briefing from scratch.

Onboarding pack insert
Year-end review companion
Staff training reference
Client newsletter attachment
White-label digital licence
from £199
Starter · up to 50 clients · 2026/27
Your logo and firm name throughout
Personalised partner message page
Unlimited client distribution — digital
Turnaround 3–5 working days
Annual renewal each April
Enquire About a Practice Licence →

Quick answers.

QWhat format is the guide — do I need to install anything?
Nothing to install. The guide is a single file that opens in any web browser — Chrome, Safari, Edge, or Firefox. Click to open, bookmark it, and it sits on your desktop like any other application. Works on desktop, laptop, and tablet. No account, no subscription, no app.
QIs this updated every year?
Yes — every April a new edition is produced with confirmed rates and changes for the new tax year. If you purchase the 2026/27 edition, you'll be notified when the 2027/28 edition is available. Each edition is a separate purchase at the same price.
QCan I use this alongside my accountant — or does it replace them?
It complements your accountant, it doesn't replace them. The guide gives you the framework — the rates, thresholds, and rules. Your accountant applies them to your specific situation. The guide includes a dedicated chapter on how to use it alongside professional advice to get more from every meeting.
QWhat if rates change mid-year after I've bought it?
All rates and figures in this edition are confirmed from HMRC for the 2026/27 tax year at the time of publication. If HMRC makes a significant mid-year change, we'll notify buyers by email. The guide reflects the rates in force from 6 April 2026.
QIs this suitable for Scotland?
Mostly yes, with one important note. The income tax chapter covers Scotland's separate rate structure (which differs from England, Wales and Northern Ireland) and flags this clearly. All other chapters — Corporation Tax, NI, VAT, CGT, payroll, expenses, and MTD — are UK-wide and fully applicable.
QI'm an accountancy practice — is there a version branded to my firm?
Yes. We offer white-label digital licences for practices — your logo, contact details, and a personalised message throughout the guide, distributed to your clients under your brand. See the full practice licence guide →