Check it yourself
Official sources
Every HMRC and DWP page this guide relies on. Official guidance is always the authority — if it and this guide ever disagree, follow the official guidance and let Martin know.
HMRC and HM Treasury
- BIM42523
- BIM45032
- BIM45033
- BIM45065
- BIM45070
- BIM45560
- BIM46351
- CA23153
- CA91300
- Capital allowances
- Cash basis
- Check if the cost of training could be an allowable business expense
- Claim capital allowances
- Claim capital allowances
- Claim capital allowances
- Claiming capital allowances for structures and buildings
- Company expenses you can deduct before paying Corporation Tax
- EIM21864
- Expanding the cash basis
- Expenses if you're self-employed
- Extension of FYAs for zero-emission cars
- Increasing mileage rates (2026/27)
- Increasing the trading allowance (policy paper)
- Register for VAT
- SA103F notes 2026
- Simplified expenses
- Simplified expenses
- Social functions and parties
- VAT thresholds
DWP — Universal Credit
Related MRS Bookkeeping resources
- Tax Ready
- Ask Martin sheets (including Sheet C on property and Sheet D for sole traders)
- Books Ready Check
- Making Tax Digital for Income Tax
- Business structures guide
All sources checked 10 November 2026. Budget 2026 changes marked announced are not yet law.