author

Christina Brown – UK Tax Specialist

Christina brings over a decade of senior accountancy experience, having served as the Director at MG Accountancy from 2014 to 2023, following which she completed her LLM in International Tax Law (2023–2025).

How landlords can prepare for digital tax reporting (Making Tax Digital Guide 2026)

How landlords can prepare for digital tax reporting (Making Tax Digital Guide 2026)

From April 2026, digital tax reporting (as part of the Making Tax Digital initiative) is no longer optional for UK landlords with annual rental income over £50,000. HMRC has also confirmed that this threshold will fall to £30,000 from April 2027, and £20,000 from April 2028, bringing more landlords into the digital ecosystem. While most portfolio landlords may have already...

07.09.2026
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Your first MTD quarterly submission explained: A step-by-step guide for sole traders and landlords (2026)

Your first MTD quarterly submission explained: A step-by-step guide for sole traders and landlords (2026)

If you are a landlord or sole trader with an income likely to exceed £50,000 in the current tax year (2026/27), you should ideally have submitted your first quarterly update by 7 August. However, if you’ve missed that deadline, you need not worry for now as HMRC has confirmed a soft landing, whereby no immediate penalty points will be issued...

24.08.2026
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R&D tax relief for SMEs in UK: How to claim and what qualifies

R&D tax relief for SMEs in UK: How to claim and what qualifies

Innovation is important for growth, and therefore, businesses carrying out qualifying Research and Development (R&D) activities may be eligible for valuable Corporation Tax relief under the UK's R&D tax rules. The relief available and value will be subject to the accounting period and company specific, with different rules applying for accounting periods beginning before and after 1 April 2024. In...

07.08.2026
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Why manual records are not enough anymore - The price of non-compliance

Why manual records are not enough anymore - The price of non-compliance

With the evolution of technology, manual spreadsheets, receipts and ledger books have been gradually phased out. While many traditional or family-owned enterprises may still be comfortable with old-fashioned financial management and bookkeeping processes, these need to be updated with new technology. As new compliance requirements, such as Making Tax Digital (MTD) for Income Tax Self Assessment, take shape in 2026,...

23.07.2026
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How much tax do you pay on a second job in the UK?

How much tax do you pay on a second job in the UK?

In the UK, income tax is charged on an individual’s total or net income from all sources of earnings. The Personal Allowance, which is currently £12,570, is normally allocated to the salary earned through your main job. While you can request HMRC to allocate it to another job, if the income from your primary job is less, normally, income from...

22.06.2026
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Got undeclared rental Income? Here's how to put things right with HMRC's let property campaign

Got undeclared rental Income? Here's how to put things right with HMRC's let property campaign

Many UK landlords and overseas property owners fail to report rental income to HMRC, often through misunderstanding rather than deliberate tax evasion. Whether the omission was accidental or intentional, the consequences can be significant. HMRC's data-matching capabilities have become increasingly sophisticated, and rental income is now subject to greater scrutiny than ever before. The good news is that HMRC offers...

05.06.2026
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Self Assessment deadlines, penalties and compliance for the tax year 2025/26 tax year

Self Assessment deadlines, penalties and compliance for the tax year 2025/26 tax year

As the 2025/26 tax year progresses, it is important that taxpayers understand their obligations for reporting income and filing their Self Assessment tax returns with HMRC on time. Missing important HMRC deadlines can result in automatic penalties, interest charges and further fines if delays continue. Planning ahead and keeping accurate records can help you avoid unnecessary costs and ensure you...

15.05.2026
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