Featured Article
Self Assessment tax returns 2026: deadlines, penalties and common mistakes
A practical guide for sole traders, landlords, directors and higher earners who need to file a Self Assessment tax return and avoid avoidable HMRC errors.
Accoura Journal
Clear, article-led thinking for UK accounting, audit, tax and digital reporting decisions. Practical explainers for company directors, finance teams and advisers.
FRS 102
FRS 102 lease accounting: what finance teams should prepare before implementation
The revised lease model will move many arrangements from disclosure notes into the accounting records.
Digital Tax
Making Tax Digital for Income Tax: what sole traders and landlords need to do
Making Tax Digital for Income Tax changes how many sole traders and landlords keep records, submit quarterly updates and finalise their tax position.
VAT
VAT registration in the UK: when is it required?
VAT registration can become compulsory before a business feels large enough to need formal tax infrastructure, making monitoring essential for growing SMEs.
VAT
VAT returns explained: deadlines, common errors and penalties
VAT returns are a recurring control point for cash flow, pricing, bookkeeping quality and HMRC compliance.
Corporation Tax
Corporation Tax returns explained: CT600 filing requirements for UK companies
A company’s CT600 is closely linked to its accounts, tax computations, iXBRL tagging and payment timetable.
Company Law
Companies House reform: what the Economic Crime and Corporate Transparency Act means for UK businesses
Companies House reform is changing identity verification, filing responsibility and the reliability expected from information on the register.
Payroll
PAYE explained: a practical guide for UK employers
PAYE compliance is not only payroll processing; it is the control system for tax codes, employee changes, RTI submissions and HMRC payments.
Employment Tax
Working from home tax relief: what can you claim?
Working from home tax relief depends on whether the individual is an employee, self-employed or operating through a company.
Audit Quality
What FRC inspection findings mean for audit committees and directors
FRC inspection findings are not only a matter for audit firms; they signal the areas boards should challenge before, during and after the audit.
Digital Finance
AI in accounting: practical applications and risks for UK businesses
AI can improve finance workflows, but weak controls over data, review and confidentiality can turn efficiency gains into reporting risk.
Digital Reporting
iXBRL explained: why UK companies need tagged accounts
iXBRL turns financial statements and tax computations into documents that humans can read and HMRC systems can process.
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