Knowledge hub

Unravel the threads of tax regulations, incentives and strategic financial planning for businesses in the United Kingdom below. Here you will find comprehensive guides for businesses navigating the intricacies of accounting, bookkeeping and payroll in the UK.

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Pay yourself April 2026

Dividend tax increased in April 2026. Here's what that means for how you pay yourself

June 22, 2026

Dividend tax rose in April 2026, narrowing the gap with PAYE. Here's what's changed and what directors should check before adjusting their pay.

Tax advice

All

Payroll

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filling essentials for uk businesses

UK filing essentials: What businesses must do now, and what’s changing next

January 30, 2026

Companies House and HMRC compliance is shifting to digital-first, verified reporting. Here's what's changing over the next year, and how to stay ahead of it.

Accounting

All

Tax advice

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Accounting Challenge

10 Accounting challenges that can put a business at risk (and how to fix them)

December 23, 2025

UK insolvencies are rising, but many financial risks are fixable. Here are 10 common accounting challenges we see in SMEs, and how to address each one.

Accounting

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Bookkeeping

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r&d tax relief statistics

The changing face of R&D Tax Relief: What HMRC’s latest data reveal about a system in transition

October 16, 2025

New HMRC data shows a major shift in R&D tax relief, with support moving from SMEs toward larger companies following recent reforms.

R&D tax relief

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Business structuring

Structure your business for what's next

October 7, 2025

A proper structure protects your assets, clarifies operations, and lays the groundwork for growth, funding, or exit. Here's how to get it right.

Business Structuring

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Business Valuations

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Tax advice

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Statutory Sick Pay (SSP) changes

April 2026 SSP changes explained: Costs, risks & smart strategies for employers

September 29, 2025

April 2026's Statutory Sick Pay overhaul brings new costs and risks for employers. Here's what's changing and how to turn compliance into an advantage.

Accounting

All

Bookkeeping

All

Payroll

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payroll guide small businesses

A practical guide to payroll for small businesses

September 24, 2025

New to payroll? This guide covers setting up PAYE, employer responsibilities, budgeting for staff costs, and managing payroll as you grow.

Payroll

All

Bookkeeping

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Salary vs dividends, folio partners, accounting

Salary vs. dividends: which is the right choice for your circumstances? A guide on how to pay yourself as a director.

August 14, 2025

How should directors pay themselves, salary, dividends, or both? This guide breaks down the tax implications of each to help you choose.

Accounting

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Payroll

All

Tax advice

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Company car tax, Folio Partners

The complete employer’s guide to company car tax (2024/2025 & Beyond)

July 17, 2025

Company cars come with complex tax obligations for UK employers. This guide covers BIK calculations, the fuel benefit trap, and your reporting duties.

Accounting

All

Payroll

All

Folio Partners Benefits in Kind

Why is HMRC reinstating payrolled BIK's in PAYE and what we think it means

July 8, 2025

Mandatory payrolling of benefits has been delayed to April 2027. Here's why, and the practical issues HMRC still needs to resolve.

Payroll

All

Tax advice

All

Benefit in kind, employer guide, payroll, Folio Partners

Benefit in kind (BIK): the employer’s guide

June 30, 2025

Company cars, health cover, and childcare can boost retention, but BIKs come with tax rules employers must get right. Here's your guide to staying compliant.

Payroll

All

Tax advice

All

National Minimum Wage, Folio Partners

Understanding National Minimum Wage (NMW) Compliance: A Deep Dive into Mistakes An Employer Can Make

June 16, 2025

Common National Minimum Wage mistakes, such as misclassifying workers, wrongful deductions, and unpaid overtime, can lead to costly disputes and penalties.

Accounting

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Payroll

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High Income Child Benefit Charge

A potentially improved process for High Income Child Benefit Charge (HICBC) repayments

April 22, 2025

From summer 2025, employees can settle the High Income Child Benefit Charge through PAYE instead of Self Assessment. Here's what's changing.

Payroll

All

High income child benefit charge, folio partners

High Income Child Benefit Charge – why you should still claim it even if you're above the threshold?

March 19, 2025

The High Income Child Benefit Charge threshold rose to £60,000. Even above it, here's why you should still claim Child Benefit.

Accounting

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Tax advice

All

Rising national insurance

Calculate how the rising national insurance will affect your business

March 11, 2025

Employer National Insurance contributions rose in 2025/26. Use our calculator to forecast the monthly cost impact per employee.

Payroll

All

Can I claim working from home tax relief? The answer may surprise you.

Can I claim working from home tax relief? The answer may surprise you.

February 26, 2025

Working from home tax relief rules tightened after the pandemic. Here's who can still claim, and how much you could get back.

Accounting

All

Bookkeeping

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National minimum wage rate changes, folio partners

The new national minimum wage rates are coming - don't panic. Here are the essential steps for smooth compliance

February 12, 2025

New National Minimum Wage rates take effect from 6 April 2025. Here are the essential steps to prepare and stay compliant.

Bookkeeping

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Payroll

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Self Assessment Tax Return, Folio Partners

Missed the Self Assessment registration deadline? Don’t worry!

January 13, 2025

Missed the 5 October Self Assessment registration deadline? Here's what to do next, and how to avoid escalating penalties.

Accounting

All

Tax advice

All

SEIS/EIS, Capital Gains Tax

SEIS/EIS: A Strategic Solution for the rise in Capital Gains Tax

January 8, 2025

Capital Gains Tax rose in the Autumn Budget. SEIS and EIS remain one of the most effective ways for investors to manage the impact.

Tax advice

All

Investor tax reliefs

All

national living and minimum wage 2025/26 rates, Folio Partners

The budget – national living and minimum wage 2025/26 rates

December 11, 2024

The Autumn '24 Budget raised the national living wage by 6.7% to £12.21, with an 18% boost for under-18s and apprentices. Here's what's changing.

Payroll

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Accounting

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Tax reforms Autumn Budget 2024, folio partners

Tax reforms introduced during the Autumn Budget 2024

November 25, 2024

The Autumn Budget 2024 raised National Insurance, Capital Gains Tax, and the minimum wage. Here's what it means for your business.

Accounting

All

Employer NI rate increase, Folio Partners

A solution to lessen the impact of the Employer NI rate increase

November 20, 2024

Employer NI contributions rose from April 2025. Salary sacrifice pension schemes can help offset the added cost — here's how.

Payroll

All

EIS / SEIS requirements, Folio Partners

What investors and companies need to know about EIS / SEIS requirements

November 4, 2024

SEIS and EIS encourage investment in small, high-growth companies, but come with strict eligibility rules. Here's what both sides need to know.

Investor tax reliefs

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Tax advice

All

Maximising benefits with R&D tax reliefs, Folio Partners

Investing in a sustainable future - maximising benefits with R&D tax reliefs

October 22, 2024

Sustainable architecture relies on R&D, and R&D tax credits can help fund it. Here's how architects can leverage the relief for greener design.

R&D tax relief

All

R&D tax relief and circular economy, Folio Partners

How R&D tax relief can support your circular economy innovation

October 16, 2024

The circular economy rewards architects who design for reuse and resource efficiency. Here's how R&D tax relief can help fund that innovation.

R&D tax relief

All

Where have the business owners gone, folio partners

Where have the business owners gone?

October 10, 2024

Sole traders, partnerships, and private companies are all in decline. Here's why starting out on your own has become less attractive.

Accounting

All

Tax advice

All

Understanding the Construction Industry Scheme, folio partners

Understanding the Construction Industry Scheme (CIS)

October 4, 2024

The Construction Industry Scheme brings strict payroll requirements for contractors and subcontractors. Here's what you need to know.

Payroll

All

R&D tax relief statistics, folio partners

HMRC unveils its annual R&D tax relief statistics

September 30, 2024

HMRC's latest R&D tax relief statistics for 2022-23 reveal some interesting shifts. Here are the key figures and what they mean for claimants.

R&D tax relief

All

R&D tax relief for architects, folio partners

Do's and don'ts of R&D tax relief for architects

September 26, 2024

Many architects miss out on R&D tax relief due to confusion over eligibility. Here are the key do's and don'ts for a compliant, maximised claim.

R&D tax relief

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Who can claim for contracted R&D, folio partners

Who can claim for contracted R&D?

September 16, 2024

New rules from April 2024 determine who can claim R&D tax relief on contracted-out work. Here's what contractors and clients need to know.

R&D tax relief

All

How to tell a valuation's accuracy, folio partners

How to tell a valuation's accuracy?

September 5, 2024

Business valuations hinge on methodology, assumptions, and market context. Here's a framework for assessing whether a valuation is accurate.

Business Valuations

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A complete guide to the R&D Claim Notification form, folio partners

A complete guide to the R&D Claim Notification form

August 22, 2024

Filing an R&D claim notification form is now essential to securing tax relief. Here's who needs to submit one, and the deadlines to know.

R&D tax relief

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Boosting architectural innovation, folio partners

Boosting architectural innovation: a guide to R&D tax credits

August 12, 2024

Architecture firms pushing design boundaries may qualify for R&D tax credits. Here's how to identify and fund your innovative work.

R&D tax relief

All

Holiday entitlement and pay, folio partners

Holiday entitlement and pay, get it right

August 9, 2024

Holiday pay rules vary by worker type and can get complicated. Here's how to calculate entitlement and pay correctly as an employer.

Payroll

All

What is the value of your company, folio partners

What is the value of your company? 3 key methods of business valuations

August 6, 2024

Business valuations typically use asset, cash, or profit-based methods. Here's a breakdown of all three, and when each one applies.

Business Valuations

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Accounting

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Navigating the 2024-25 Tax Year, folio partners

Navigating the 2024-25 Tax Year – What Payroll Changes Mean For You

April 22, 2024

The 2024/25 tax year brought changes to minimum wage, student loan thresholds, pensions, and National Insurance. Here's what employers need to know.

Payroll

All

Limited liability partnerships, folio partners

Limited liability partnerships - when is a partner an employee?

February 5, 2024

Partner or employee? The distinction carries different legal and tax implications for LLPs. Here's how to tell which applies.

Limited liability partnership

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Tax advice

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Navigating payroll and PAYE, folio partners

Navigating payroll and PAYE regulations in the United Kingdom

January 15, 2024

From PAYE deductions to pension auto-enrolment, UK payroll compliance has many moving parts. This guide walks through the essentials.

Payroll

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Accounting

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Understanding different business structures, folio partners

Understanding different business structures in the UK and which is right for you?

January 6, 2024

Sole trader, limited company, partnership, or LLP? Here's a breakdown of the UK's four main business structures to help you choose.

Accounting

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Payroll

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Limited liability partnership

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