Business Asset Disposal Relief (BADR) lets company owners close down at a reduced CGT rate. Find out the rules, tax rates, and how to claim in 2026/27.

Leasing a car through your company can be a tax-efficient option for directors, but the model you choose makes a huge difference to any potential savings.

Many people have outstanding student loans when they start contracting, but how you calculate and make repayments if you work for yourself, and not a ‘traditional’ employer?

Learn how depreciation works in small company accounts, how it differs from capital allowances, and what it means for your Corporation Tax bill.

Waiting for your VAT registration number? Find out how to invoice clients correctly, when VAT becomes payable and what to do once your number arrives.

Learn what an Employer PAYE Reference Number (ERN) is, where to find it, and why every limited company contractor needs one when running payroll.

The PAYE (Pay As You Earn) system is how HMRC collects Income Tax and National Insurance from employees’ earnings. Here’s how it works for contractors

Many contractors buy equipment and services before registering their company for VAT. Provided certain conditions are met, the VAT can often be reclaimed.

HMRC assigns tax codes to inform employers how much tax to deduct from an employee’s salary. What these numbers and letters mean for your take home pay.

A limited company can still pay dividends even if it has made a loss in the current year, provided it has sufficient retained profits in its accounts.