2026 Technical Articles

July

• Protecting state pension with Class 2 NIC (written for and available on AccountingWEB)
• MTD Update: Calendar quarter elections (written for and available on Taxation)
• What did we learn from the first phase of MFA rollout?(written for and available on AccountingWEB)
• Timely payments: A sledgehammer to crack a nut? (written for and available on AccountingWEB)
• Are changes on the horizon for PAYE settlement agreements? (written for and available on AccountingWEB)
• HMRC eyes tougher rules for company share buybacks (written for and available on AccountingWEB)
• MTD Update: Requirements for foreign properties (written for and available on Taxation)
• How to solve the small business tax gap (written for and available on AccountingWEB)
• HMRC eyes mandatory direct debit for VAT and PAYE (written for and available on AccountingWEB)
• Increasing mileage rates leave miles to go (written for and available on AccountingWEB)

June

• Trust register changes: What trustees need to know (written for and available on AccountingWEB)
• A new approach ahead for corporation tax computations (written for and available on AccountingWEB)
• MTD Update: Preparing for the first quarterly submission (written for and available on Taxation)
• Mandatory Tax Adviser Registration: Clearer, but not clear enough (written for and available in Tax Journal)
• New director tax requirements raise more questions (written for and available on AccountingWEB)
• Tricky Balancing Act: Striking a balance between closing the tax gap and not overburdening small businesses (written for and available in Taxation)
• MFA: What is the agent identifier and other questions (written for and available on AccountingWEB)
• Mandatory payrolling of BiK: HMRC opts for a phased approach (written for and available on AccountingWEB)
• HMRC announce phased implementation of mandatory payrolling of benefits in kind
• HMRC confirms timetable for introduction of MFA to agent accounts (written for and available on AccountingWEB)
• Get ready now for increased security on HMRC agent accounts (written for and available on AccountingWEB)

May

• Multi-Factor Authentication – how can agents prepare?
• The outlook for Scottish taxes for the incoming Scottish government (written for and available on Taxation)
• Increased HMRC approved mileage rates for business travel announced 
• MTD update: exemptions (written for and available on Taxation)
• Is electric car taxation a one-way street? (written for and available on AccountingWEB)
• Tax return changes put directors under the microscope (written for and available on AccountingWEB)
• HMRC's software dream: Who picks up the risk? (written for and available on AccountingWEB)
• From paper to practicality - what does the latest MTD legislation say? (written for and available on Taxation)
• New HMRC powers to tackle tax adviser misconduct (written for and available on into.tax)

April

• MTD Update: Spread the load (written and available on Taxation)
• The end of director drawings as we know them? (written for and available on Taxation)
• MTD regulations: legislation at the eleventh hour (written for and available on Tax Journal)
• MTD Update: Multiple agents (written for and available on Taxation)
• As new reporting requirements for directors in close companies take effect, are there more to come?
• Making Tax Digital: compliance tips for joint property owners
• Making Tax Digital: exemption cases, when and how to apply (updated for latest MTD regulations)
• E-invoicing confusion persists as mandate looms (written for and available on AccountingWEB)
• Getting clients back into self-assessment 
• MTD Update: Exemption applications (written for and available on Taxation)

March

• The last bit of MTD legislation slots into place (written for and available on AccountingWEB)
• MTD Update: Make the most of record-keeping easements (written for and available on Taxation)
• Reporting requirements for close companies to grow (written for and available on AccountingWEB)
• What is a Scottish taxpayer and what happens when they move during a tax year? (written for and available on Tax Journal)
• Private schools and the capital goods scheme (written for and available on Taxation)
• Contacting HMRC for help with deceased estates
• MTD Update: Software Considerations (written for and available on Taxation)
• Why it pays to be tax aware (written for and available on AccountingWEB)

February 2026

• Tax Awareness Week - the importance of being tax aware (written for and available on Taxation)
• Uncertainty reigns on new tax adviser registration (written for and available on AccountingWEB)
• MTD Update: Make a plan for sign-up (written for and available on Taxation)
• Do I need to complete a tax return?: Recent changes to self-assessment (written for British Tax Review) 
• 2026/27 Tax year updates & housekeeping for individuals 
• Beyond borders: Offshore complexities to consider for MTD (written for and available on AccountingWEB)
• Beyond borders: What is the impact of MTD outside the UK? (written for and available on AccountingWEB)
• Get to grips with the new MTD penalties now (written for and available on AccountingWEB)
• Making Tax Digital exemption cases, when and how to apply

January 2026

• Scottish Budget 2026 – setting the scene for further devolution (written for and available on Taxation)
• How does the income exemption work for MTD (updated 26 January 2026)
• Concerns over the scope of new conduct rules for advisers (written for and available on Tax Journal)
• Scottish Budget: Changes and hidden complications (written for and available on AccountingWEB)
• The increasing importance of the MTD penalty position (written for and available on Taxation)