{"id":4062,"date":"2026-03-18T16:02:02","date_gmt":"2026-03-18T16:02:02","guid":{"rendered":"https:\/\/www.sage.com\/en-gb\/blog\/?p=4062"},"modified":"2026-03-18T17:18:21","modified_gmt":"2026-03-18T17:18:21","slug":"new-tax-year","status":"publish","type":"post","link":"https:\/\/www.sage.com\/en-gb\/blog\/new-tax-year\/","title":{"rendered":"New tax year: Key changes and initiatives for 2026\/27"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--standard entry-header--has-illustration entry-header--has-illustration--standard\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/category\/money-matters\/\" class=\"entry-header__link\">Money Matters<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tNew tax year: Key changes and initiatives for 2026\/27\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\tHow is your business impacted by the new tax year measures? Learn about the changes and what actions to take.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Published <time class=\"entry-date published\" datetime=\"2026-03-18T16:02:02+00:00\">18 March, 2026<\/time><\/span><span class=\"reading-time\"> min read<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"New tax year: Key changes and initiatives for 2026\/27\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/en-gb\/blog\/new-tax-year\/\"\n\t\t\tdata-share-text=\"Please read this interesting article\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Share<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copy Link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copied<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/en-gb\/blog\/author\/keirthomasbryant\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2025\/06\/keir-short-hair-350x350.jpg\" class=\"entry-author__image\" alt=\"\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2025\/06\/keir-short-hair-350x350.jpg 350w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2025\/06\/keir-short-hair.jpg 760w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Keir Thomas-Bryant<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<p>The new tax year as of 6 April 2026 brings some of the most significant changes for small businesses in recent memory.<\/p>\n\n\n\n<p>From the long-awaited rollout of Making Tax Digital to a major overhaul of Statutory Sick Pay, there&#8217;s plenty for businesses of all sizes to get to grips with.<\/p>\n\n\n\n<p>Here&#8217;s what you need to know.<\/p>\n\n\n<?xml encoding=\"utf-8\" ?><div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><ul><li><a href=\"#h-making-tax-digital-for-income-tax-for-2026-2027\" data-level=\"2\">Making Tax Digital for Income Tax for 2026\/2027<\/a><\/li><li><a href=\"#h-statutory-pay-reforms-for-2026-2027\" data-level=\"2\">Statutory Pay reforms for 2026\/2027<\/a><\/li><li><a href=\"#h-national-living-wage-national-minimum-wage-and-national-insurance-for-2026-2027\" data-level=\"2\">National Living Wage, National Minimum Wage and National Insurance for 2026\/2027<\/a><\/li><li><a href=\"#h-business-rates-permanent-relief-for-retail-hospitality-and-leisure-from-2026-27\" data-level=\"2\">Business rates: permanent relief for retail, hospitality and leisure from 2026\/27<\/a><\/li><li><a href=\"#h-other-changes-to-know-about-for-businesses-in-2026-27\" data-level=\"2\">Other changes to know about for businesses in 2026\/27<\/a><\/li><li><a href=\"#h-final-thoughts-what-it-all-adds-up-to\" data-level=\"2\">Final thoughts: What it all adds up to<\/a><\/li><li><a href=\"#h-frequently-asked-questions\" data-level=\"2\">Frequently asked questions<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-making-tax-digital-for-income-tax-for-2026-2027\">Making Tax Digital for Income Tax for 2026\/2027<\/h2>\n\n\n\n<p>This is the big one and has been a long time coming\u2014although you might be reading this and be astonished to learn about it.<\/p>\n\n\n\n<p>Allow us to get you up to speed as quickly as possible.<\/p>\n\n\n\n<p>From 6 April 2026, Making Tax Digital for Income Tax becomes mandatory for sole traders and landlords who are currently using Self Assessment and have qualifying gross income above \u00a350,000.<\/p>\n\n\n\n<p>If that&#8217;s you, the days of keeping paper records and filing a single annual Self Assessment return are over. HMRC should already have contacted you about it, so if this is a shock, check your spam folders, or consider <a href=\"https:\/\/www.gov.uk\/contact-hmrc\">giving HMRC a call<\/a> to check.<\/p>\n\n\n\n<p>It\u2019s just a different way of doing your tax accounting. The fundamental rules for income tax, such as how you claim expenses, how tax is calculated, and when you pay, are not changing.<\/p>\n\n\n\n<p>However, it\u2019s possible you might not need to follow the MTD rules if your earnings in previous years were below the \u00a350,000 limit, even if they are today. Again, it\u2019s worth phoning HMRC to check.<\/p>\n\n\n\n<p>Under the new rules, you&#8217;ll need to use HMRC-recognised software compatible with MTD to keep digital accounting records and submit quarterly updates of your income and expenses. Those updates are due by 7 August, 7 November, 7 February and 7 May, with a final digital tax return still due by 31 January.<\/p>\n\n\n\n<p>There is some good news on the <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/hmrc-penalty-making-tax-digital\/\">enforcement side<\/a>: HMRC has confirmed that penalty points for late quarterly updates won&#8217;t be issued during the first 12 months. After that grace period, you&#8217;ll receive a point for each late submission, with a \u00a3200 fine kicking in once you hit four points.<\/p>\n\n\n\n<p>If your income is between \u00a330,000 and \u00a350,000, then MTD will still affect you\u2014but you won&#8217;t need to comply until April 2027. Those earning between \u00a320,000 and \u00a330,000 have until April 2028 (pending legislation). The government has said it\u2019s consulting around ways to bring MTD to lower income levels but nothing\u2019s been announced yet.<\/p>\n\n\n\n<p><strong>What to do now<\/strong><\/p>\n\n\n\n<p>Choose and sign up for MTD-compatible software if you haven&#8217;t already\u2014don&#8217;t leave it until your first quarterly deadline. Did you know Sage has <a href=\"https:\/\/www.sage.com\/en-gb\/making-tax-digital\/sole-trader\/\">free MTD software<\/a>?<\/p>\n\n\n\n<p>Also, start recording income and expenses digitally immediately from 6 April. And if your income is below \u00a350,000 but trending upwards, begin familiarising yourself with the process now rather than scrambling when your threshold kicks in.<\/p>\n\n\n\n<p>Notably, any Self Assessment sole trader or landlord can start using MTD voluntarily, regardless of income level. It\u2019s not a bad idea to start now, if you can.<\/p>\n\n\n\n<p><strong>See also:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/en-gb\/blog\/free-e-book-mtd-for-income-tax-a-guide-to-switching-from-self-assessment\/\">Free e-book: MTD for Income Tax\u2014A guide to switching from Self Assessment<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/en-gb\/blog\/mtd-for-income-tax-what-it-means-for-trades-and-skilled-workers\/\">MTD for Income Tax: What it means for trades and skilled workers<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/en-gb\/blog\/am-i-excluded-from-mtd-for-income-tax\/\">Am I excluded or digitally exempt from MTD for Income Tax?<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-statutory-pay-reforms-for-2026-2027\">Statutory Pay reforms for 2026\/2027<\/h2>\n\n\n\n<p>The Employment Rights Act 2025 introduced sweeping changes to Statutory Sick Pay (SSP) from 6 April 2026.<\/p>\n\n\n\n<p>First, the three-day waiting period is gone. SSP is now payable from day one of sickness absence.<\/p>\n\n\n\n<p>Second, the Lower Earnings Limit\u2014that was \u00a3125 per week\u2014has been scrapped entirely for SSP eligibility, extending SSP eligibility to an estimated 1.3 million additional workers who previously earned too little to qualify. Previously it was \u00a3125 per week (rising to around \u00a3129), before it was scrapped.<\/p>\n\n\n\n<p>For lower-paid employees, the new SSP rate will be whichever is lower: 80% of average weekly earnings or the flat rate of \u00a3123.25.<\/p>\n\n\n\n<p>If you employ part-time or lower-paid staff, you&#8217;ll want to review your payroll processes and absence policies well before April.<\/p>\n\n\n\n<p>Separately from SSP (which employers cannot reclaim), employers can reclaim 92% of statutory pay (maternity, paternity, adoption, parental bereavement, neonatal care, and shared parental). Those with Class 1 NIC of \u00a345,000 or less in the previous tax year (before any reductions such as Employment Allowance) qualify for Small Employers&#8217; Relief, allowing them to reclaim 100% plus an additional compensation rate. From 6 April 2026, this compensation rises from 8.5% to 9%, meaning qualifying employers can reclaim 109% from HMRC.<\/p>\n\n\n\n<p><strong>What to do now<\/strong><\/p>\n\n\n\n<p>Update your sickness absence policy to reflect day-one SSP entitlement and the removal of the earnings threshold.<\/p>\n\n\n\n<p>Check whether your payroll software handles the new two-tier rate calculation (80% of earnings vs flat rate) automatically, or whether it needs a manual update.<\/p>\n\n\n\n<p>And budget for the increased cost\u2014particularly if you have a workforce with historically high short-term absence.<\/p>\n\n\n\n<p><strong>See also:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/en-gb\/blog\/spring-statement-2026-what-it-means-for-your-business\/\">Spring Statement 2026: What it means for your business<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/en-gb\/blog\/employment-rights-bill-employers\/\">What the Employment Rights Bill means for employers<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-national-living-wage-national-minimum-wage-and-national-insurance-for-2026-2027\">National Living Wage, National Minimum Wage and National Insurance for 2026\/2027<\/h2>\n\n\n\n<p>The National Living Wage rises to \u00a312.71 per hour from 1 April 2026 for workers aged 21 and over\u2014an increase of 50p (4.1%).<\/p>\n\n\n\n<p>Other rates are going up too: the 18\u201320 rate rises to \u00a310.85 per hour, while the rate for 16\u201317-year-olds and apprentices increases to \u00a38.00.<\/p>\n\n\n\n<p>The employer National Insurance (NI) rate remains at 15%, with the secondary threshold holding at \u00a35,000 per year. But the Employment Allowance\u2014now \u00a310,500 with the previous \u00a3100,000 liability cap removed\u2014continues to provide meaningful relief for smaller employers. If you haven&#8217;t claimed it recently, it&#8217;s worth checking your eligibility, as the increased allowance can offset a significant chunk of your NI bill. The main exclusion is single-director companies with no other employees.<\/p>\n\n\n\n<p>What\u2019s more, the secondary threshold of \u00a35k is now confirmed frozen until April 2031, which will have planning implications for the coming years if you\u2019re budgeting that far ahead.<\/p>\n\n\n\n<p><strong>What to do now<\/strong><\/p>\n\n\n\n<p>Update your payroll systems with the new rates before your first April pay run. Review your staffing costs and, if necessary, adjust pricing or budgets to absorb the increase. If you use the accommodation offset, note that also rises to \u00a311.10 per day.<\/p>\n\n\n\n<p>Confirm your Employment Allowance claim is active for 2026\/27. It doesn&#8217;t always carry over automatically between tax years. If you previously didn&#8217;t qualify because your NI liability exceeded \u00a3100,000, check again now that the cap has been removed.<\/p>\n\n\n\n<p>If you use a payroll provider, review whether they are applying the allowance correctly against your monthly NI bill.<\/p>\n\n\n\n<p><strong>See also:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/en-gb\/blog\/budget-2025-what-your-business-needs-to-know-and-do\/\">Budget 2025: What your business needs to know, and do<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/en-gb\/blog\/how-to-calculate-payroll-tax\/\">How to calculate UK payroll taxes in 2026: A step-by-step guide for small business owners<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-business-rates-permanent-relief-for-retail-hospitality-and-leisure-from-2026-27\">Business rates: permanent relief for retail, hospitality and leisure from 2026\/27<\/h2>\n\n\n\n<p>The temporary 40% Retail, Hospitality and Leisure (RHL) business rates relief that&#8217;s been patched together year after year is finally being replaced with something more permanent.<\/p>\n\n\n\n<p>From 1 April 2026, qualifying RHL properties with rateable values under \u00a3500,000 will benefit from permanently lower business rates multipliers, set 5p below the national rate.<\/p>\n\n\n\n<p>This is a permanent tax cut worth nearly \u00a31 billion per year and benefitting over 750,000 properties. Pubs and live music venues get an additional 15% relief on top during 2026\/27, with their bills then frozen in real terms for the following two years.<\/p>\n\n\n\n<p>On the other side of the ledger, properties with rateable values of \u00a3500,000 and above will face a higher multiplier, set 2.8p above the national standard.<\/p>\n\n\n\n<p><strong>What to do now<\/strong><\/p>\n\n\n\n<p>Check your March 2026 rates bill to see which multiplier has been applied\u2014the Valuation Office Agency determines eligibility automatically based on <a href=\"https:\/\/www.gov.uk\/guidance\/business-rates-multipliers-qualifying-retail-hospitality-or-leisure\">GOV.UK&#8217;s qualifying criteria<\/a>, but it&#8217;s worth verifying your property has been classified correctly, especially if it has mixed use. (Although bear in mind that it\u2019s your local authority that determines RHL eligibility.)<\/p>\n\n\n\n<p>If you run a pub or live music venue, make sure you&#8217;re claiming the additional 15% relief for 2026\/27.<\/p>\n\n\n\n<p>And if you&#8217;re considering taking on new premises, factor the lower multiplier into your location costs.<strong><\/strong><\/p>\n\n\n\n<p><strong>See also:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/en-gb\/blog\/spring-statement-2026-what-it-means-for-your-business\/\">Spring Statement 2026: What it means for your business<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/en-gb\/blog\/budget-2025-what-your-business-needs-to-know-and-do\/\">Budget 2025: What your business needs to know, and do<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-other-changes-to-know-about-for-businesses-in-2026-27\">Other changes to know about for businesses in 2026\/27<\/h2>\n\n\n\n<p>Here are some smaller but nonetheless important things to know as we enter the 2026 tax year.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-capital-gains-tax-business-asset-disposal-relief\">Capital Gains Tax: Business Asset Disposal Relief<\/h3>\n\n\n\n<p>If you&#8217;re planning to sell your business or dispose of qualifying assets, the rate of Capital Gains Tax under Business Asset Disposal Relief (BADR) rises again on 6 April 2026\u2014from 14% to 18%.<\/p>\n\n\n\n<p>This completes the phased increase announced in the 2024 Autumn Budget (it was 10% before April 2025).<\/p>\n\n\n\n<p>With the lifetime limit for qualifying gains sitting at \u00a31 million, BADR is now worth a maximum saving of \u00a360,000 per person.<\/p>\n\n\n\n<p>If a disposal is on the horizon, the timing could make a real difference.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-corporation-tax-late-filing-penalties\">Corporation Tax late filing penalties<\/h3>\n\n\n\n<p>Here&#8217;s one that catches out more businesses than you&#8217;d think.<\/p>\n\n\n\n<p>From 1 April 2026, the penalties for filing your Corporation Tax return late are doubling. A late return will now attract a \u00a3200 penalty (up from \u00a3100), rising to \u00a3400 if it&#8217;s more than three months late (up from \u00a3200). File late three times in a row and you&#8217;re looking at a \u00a32,000 fine if the return is more than three months late.<\/p>\n\n\n\n<p>These penalties haven&#8217;t changed since 1998, so in one sense this is long overdue. But it&#8217;s a sharp reminder to stay on top of your filing deadlines\u2014especially since dormant companies and those with no tax liability still need to file.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-fuel-duty\">Fuel duty<\/h3>\n\n\n\n<p>Some welcome breathing space for businesses with vehicles on the road: the 5p cut to fuel duty has been extended until 31 August 2026.<\/p>\n\n\n\n<p>After that, duty will begin rising in stages\u20141p in September, 2p in December, and another 2p in March 2027.<\/p>\n\n\n\n<p>If fuel is a significant cost for your business, it&#8217;s worth planning ahead for those step-ups later in the year.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-dividend-tax-rates\">Dividend tax rates<\/h3>\n\n\n\n<p>If you pay yourself through dividends\u2014as many owner-managers of limited companies do\u2014the rates are going up.<\/p>\n\n\n\n<p>The basic rate of dividend tax increases from 8.75% to 10.75% for 2026\/27, and the higher rate rises from 33.75% to 35.75% (so both increase by 2 percentage points). Combined with the frozen dividend allowance, this means more of your dividend income will be taxed at a higher rate.<\/p>\n\n\n\n<p>It may be time to revisit how you structure your remuneration.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-capital-allowances-writing-down-allowance\">Capital allowances: writing-down allowance<\/h3>\n\n\n\n<p>The main rate of writing-down allowance (WDA) for plant and machinery is being cut from 18% to 14% from April 2026. Furthermore, there\u2019s already a first-year allowance (FYA) of 40% for main rate expenditure that began on 1 January 2026, with reduced restrictions compared to other FYAs.<\/p>\n\n\n\n<p>If you&#8217;re claiming capital allowances on equipment, vehicles or other qualifying assets that don&#8217;t fall under the Annual Investment Allowance or full expensing, your tax relief will be spread over a longer period.<\/p>\n\n\n\n<p>Full expensing and the Annual Investment Allowance remain available, so make sure you&#8217;re claiming through the most advantageous route.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-final-thoughts-what-it-all-adds-up-to\">Final thoughts: What it all adds up to<\/h2>\n\n\n\n<p>The 2026\/27 tax year is unusually heavy on change. Making Tax Digital alone represents a fundamental shift in how sole traders and landlords interact with HMRC, and the SSP reforms will require practically every employer to update their processes.<\/p>\n\n\n\n<p>The consistent message from the Spring Statement 2026 is that the overall tax take for businesses isn&#8217;t going down any time soon. But there are reliefs and allowances worth making the most of\u2014from the increased Employment Allowance to the new permanent business rates reductions.<\/p>\n\n\n\n<p>The sooner you get your systems, software and processes updated, the smoother the transition will be.<\/p>\n\n\n\n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Infographic: Your MTD checklist (interactive)<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p><!-- wp:paragraph --><\/p>\n<p>Download our free PDF checklist. Ensure you get on top of preparing yourself and your business for MTD for Income Tax.<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-8050b979-0c1a-4a71-89e8-1d9551db8a86\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Download the Making Tax Digital for Income Tax checklist<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-557715883-1440x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-557715883-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-frequently-asked-questions\">Frequently asked questions<\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1773848113679\"><strong class=\"schema-faq-question\"><strong>When does Making Tax Digital for Income Tax start, and does it apply to me?<\/strong><\/strong> <p class=\"schema-faq-answer\">MTD for Income Tax becomes mandatory from 6 April 2026 if you&#8217;re a sole trader or landlord using Self Assessment with qualifying gross income above \u00a350,000. If your income is above \u00a330,000, you&#8217;ll need to comply from April 2027. Those earning over \u00a320,000 have until April 2028 (subject to legislation being passed). You&#8217;ll need to keep digital records using HMRC-recognised software and submit quarterly updates, along with an annual digital tax return.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1773848157477\"><strong class=\"schema-faq-question\">Can employers reclaim the cost of Statutory Sick Pay from HMRC?<\/strong> <p class=\"schema-faq-answer\">No. The ability for employers to reclaim SSP was abolished in 2014. However, employers can reclaim other statutory payments\u2014including maternity, paternity, adoption, shared parental, parental bereavement and neonatal care pay. Most employers can reclaim 92%. Those qualifying for Small Employers&#8217; Relief (Class 1 NIC of \u00a345,000 or less in the previous tax year) can reclaim 109% from April 2026.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1773848260834\"><strong class=\"schema-faq-question\">Has the Employment Allowance cap been removed?<\/strong> <p class=\"schema-faq-answer\">Yes. The previous \u00a3100,000 NIC liability cap that excluded larger small businesses has been removed. The allowance itself is \u00a310,500 for 2026\/27, which can be offset against your employer Class 1 National Insurance bill. The main exclusion that remains is single-director companies where the director is the only employee liable for Class 1 NICs. You&#8217;ll need to ensure your claim is active for the new tax year, as it doesn&#8217;t always carry over automatically (in other words, you need to make a new claim each tax year and claims will not automatically roll over).<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1773848274850\"><strong class=\"schema-faq-question\">What is the new Business Asset Disposal Relief rate from April 2026?<\/strong> <p class=\"schema-faq-answer\">The CGT rate under BADR rises from 14% to 18% for disposals made on or after 6 April 2026, completing the phased increase from 10% that began in April 2025. The lifetime limit on qualifying gains remains at \u00a31 million, meaning BADR now saves a maximum of \u00a360,000 per person compared to the standard 24% higher rate. If you&#8217;re considering a disposal, the timing of the transaction could have a meaningful impact on your tax bill.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1773848287614\"><strong class=\"schema-faq-question\"><strong>Do I still need to file a Corporation Tax return if my company is dormant?<\/strong><\/strong> <p class=\"schema-faq-answer\">Yes. All companies, including dormant ones and those with no tax liability, must file a CT600 return with HMRC (if they&#8217;ve received a Notice to Deliver CT603 form). From 1 April 2026, the penalty for a late return doubles to \u00a3200, rising to \u00a3400 if more than three months late. Repeated late filing across three consecutive returns can result in fines of up to \u00a32,000 (see main article). It&#8217;s worth setting a reminder even if your company isn&#8217;t actively trading.<\/p> <\/div> <\/div>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Subscribe to the Sage Advice newsletter<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Join more than 500,000 UK readers and get the best business admin strategies and tactics, as well as actionable advice to help your company thrive, in your inbox every month.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-b1a63862-3fa0-4a5e-bb67-c76b88bbc6b8\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Subscribe now<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1073797282-1-1440x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1073797282-1-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Browse more topics from this article<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/hr-process\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tHR processes for small businesses\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/need-to-know\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tNeed to know\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/payroll\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tPayroll\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/tax\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tTax\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/vat\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tVAT\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explore more wisdom<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-23063 post type-post status-publish format-standard has-post-thumbnail hentry category-strategy-legal-operations category-trends-insights tag-accountant-payroll tag-hr-payroll-benefits tag-payroll business_type-small-business business_type-medium-sized-business business_type-accountants card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-961279906-1440x810.jpg\" class=\"card-post__image\" alt=\"managing payroll tasks for the business\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-961279906-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-961279906-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-961279906-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommended<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-26T09:54:55+01:00\">26 June, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">12 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/what-are-payrolling-benefits-in-kind\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tPayrolling benefits in kind: What\u2019s changing from April 2027 and April 2028\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tLearn what payrolling benefits in kind means, how it works, and how to stay compliant with all the new BiK changes with simple, actionable steps for your HR team.\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">More on this Topic<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-30495 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-cafe tag-retail tag-tax tag-vat business_type-small-business business_type-medium-sized-business industry-entertainment industry-food-beverage industry-travel-hospitality\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/great-british-summer-savings-vat-reduction-need-to-know\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1355237717-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1355237717-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1355237717-768x405.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1355237717.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-23T11:01:18+01:00\">23 June, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">10 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tSummer VAT cut 2026: What family-facing businesses need to know\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-30434 post type-post status-publish format-standard has-post-thumbnail hentry category-people-leadership category-trends-insights tag-ai tag-recruit tag-hr-processes-medium-businesses tag-hr-process tag-hr-payroll-benefits tag-looking-after-your-employees business_type-small-business business_type-medium-sized-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/what-is-ai-in-hr\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/06\/Ai-in-HR-infographic-image-684x384.jpg\" class=\"card-post__image\" alt=\"A woman poses in front of the Sage glow line and a black background.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/06\/Ai-in-HR-infographic-image-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/06\/Ai-in-HR-infographic-image-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/06\/Ai-in-HR-infographic-image-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-23T09:02:11+01:00\">23 June, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">10 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tWhat is AI in HR and how can you use it responsibly?\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-30414 post type-post status-publish format-standard has-post-thumbnail hentry category-free-guides-templates tag-accountant-payroll tag-hr-processes-medium-businesses tag-hr-process tag-hr-payroll-benefits tag-payroll business_type-small-business business_type-medium-sized-business business_type-accountants industry-hr-and-people-management industry-professional-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/sme-workforce-pulse-how-to-plan-pay-rises-you-can-keep-giving\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-143917299-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-143917299-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-143917299-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-143917299-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" width=\"24\" height=\"24\" class=\"card-post__meta-icon svg-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\"><path d=\"M11.988 2.989a.75.75 0 0 0-.739.761v10.689l-1.72-1.72a.75.75 0 0 0-.957-.099.75.75 0 0 0-.315.776c.031.146.104.28.211.384l3 3a.75.75 0 0 0 1.06 0l3-3a.76.76 0 0 0 .231-.533.74.74 0 0 0-.22-.538q-.108-.106-.247-.164c-.139-.058-.191-.057-.291-.056s-.198.022-.29.061-.174.097-.243.169l-1.72 1.72V3.75a.76.76 0 0 0-.22-.541.76.76 0 0 0-.542-.22zM5.75 8.5C4.24 8.5 3 9.74 3 11.25v7C3 19.76 4.24 21 5.75 21h12.5c1.51 0 2.75-1.24 2.75-2.75v-7c0-1.51-1.24-2.75-2.75-2.75h-3a.76.76 0 0 0-.537.216.74.74 0 0 0-.223.535.76.76 0 0 0 .223.535.74.74 0 0 0 .537.216h3c.699 0 1.25.551 1.25 1.25v7a1.24 1.24 0 0 1-1.25 1.25H5.75a1.24 1.24 0 0 1-1.25-1.25v-7c0-.699.551-1.25 1.25-1.25h3a.76.76 0 0 0 .537-.216.74.74 0 0 0 .223-.535.76.76 0 0 0-.223-.535.75.75 0 0 0-.537-.216z\" \/><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-23T09:00:00+01:00\">23 June, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">8 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tSME Workforce Pulse &amp; how to plan pay rises you can keep giving\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-30011 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-hr-payroll-benefits tag-looking-after-your-employees tag-payroll business_type-small-business business_type-medium-sized-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/how-many-work-hours-in-a-year\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-608166817-684x384.jpg\" class=\"card-post__image\" alt=\"Women in a shop environment working on Black Friday promotions\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-608166817-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-608166817-768x512.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-608166817-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-05-08T16:53:28+01:00\">8 May, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">12 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tHow many working hours in a year UK 2026\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>How is your business impacted by the new tax year measures? Learn about the changes and what actions to take.<\/p>\n","protected":false},"author":280,"featured_media":16290,"menu_order":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"footnotes":""},"categories":[6,9],"tags":[41,206,37,27,28],"business_type":[4,3,115],"lilypad":[],"context":[],"industry":[],"persona":[68,69,73,74,75],"imagine_tag":[222,91,92,217,96,170,109],"coauthors":[369],"class_list":["post-4062","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-money-matters","category-strategy-legal-operations","tag-hr-process","tag-need-to-know","tag-payroll","tag-tax","tag-vat","business_type-small-business","business_type-medium-sized-business","business_type-accountants"],"sage_meta":{"region":"en-gb","author_name":"Keir Thomas-Bryant","featured_image":"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1478421401.jpg","imagine_tags":{"222":"Accountant tax","91":"Growing business","92":"HR and Payroll","217":"HR processes","96":"Medium businesses","170":"Self Assessment","109":"Small business"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice UK","distributor_original_site_url":"https:\/\/www.sage.com\/en-gb\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts\/4062","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/users\/280"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/comments?post=4062"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts\/4062\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/media\/16290"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/media?parent=4062"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/categories?post=4062"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/tags?post=4062"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/business_type?post=4062"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/lilypad?post=4062"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/context?post=4062"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/industry?post=4062"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/persona?post=4062"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/imagine_tag?post=4062"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/coauthors?post=4062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}