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Shiran Hewathennage
Insights

Things UK practices are asking about

Short, plain-English explainers on the deadlines, rule changes and working patterns that matter to small UK practices and their clients. Figures are re-checked against GOV.UK and dated.

Quick tools

Two ten-second checks

Guidance only — useful for a first look before you or your accountant check the detail on GOV.UK.

Is my client in scope for MTD for Income Tax?

Three questions, no sign-up. Thresholds as published by HMRC, verified 23 September 2026.

1. Which tax year do you want to check?

Turnover plus gross rents, before expenses — the figures on the 2024/25 Self Assessment return.

3. Does the client already file a Self Assessment return?

Enter the income figure to see the result.

Guidance only — check GOV.UK or ask your accountant

VAT calculator

Net to gross or gross to net, rounded to the penny.

Pounds and pence, for example 1250.00

VAT rate
Direction
Net
—
VAT
—
Gross
—

The VAT registration threshold(opens in a new tab) is £90,000 of taxable turnover in any rolling 12 months.

Guidance only — rates verified 23 September 2026

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