Clever Accounts
Learning Centre

Plain-English answers to the
UK tax questions that actually come up

Guides written and reviewed by qualified accountants — kept up to date so you can trust what you read.

Reviewed by qualified accountants

Every guide carries a last-reviewed date you can verify.

Updated when the rules change

HMRC and Companies House change yearly — so do these guides.

Plain English, no jargon

Written the way clients actually ask — not the way HMRC writes.

Topics

Browse by topic

10 topics · 64 guides, growing every month.

12 guides

Self-Assessment

Filing your personal tax return — registration, payments, deadlines, and the common pitfalls clients trip on every January.

  • How and when do I pay my Self-Assessment tax bill?
  • How do I amend or correct information on my Self-Assessment tax return?
  • How do I report capital gains or property income on my Self-Assessment?
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7 guides

Companies House

Identity verification, confirmation statements, officer changes and dormancy — the legal admin every UK director needs to stay on top of.

  • What is the process for closing a limited company?
  • How do I manage company shares and ownership changes?
  • What is a confirmation statement and how do I file it?
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5 guides

VAT

When to register, how to file your returns, what you can reclaim, and what to do if your circumstances change.

  • How do I register or deregister for VAT and what are the requirements?
  • What is MTD for VAT and how do I stay compliant?
  • What VAT can I reclaim on business expenses and what are the correct rates?
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7 guides

Corporation Tax

How company profits are taxed, the rules around director's loans and S455, and the practicalities of paying HMRC.

  • What are capital allowances, the AIA, and how do they reduce my tax bill?
  • How do I close my company tax-efficiently using Business Asset Disposal Relief?
  • How do I pay my Corporation Tax, when is it due, and how do I claim a refund?
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4 guides

Dividends

Salary vs dividends, how much you can take, the personal tax on dividends, and the paperwork you need.

  • How should I correctly record or adjust dividend payments in my company accounts?
  • How is my personal dividend tax calculated and what changes at the higher rate threshold?
  • How do dividends work, how much can I take, and what's the paperwork?
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6 guides

Expenses

What you can claim, how to record it, vehicle and home office costs, and how benefits in kind work.

  • What business expenses can I claim for tax relief?
  • Should I buy a car through my limited company and what's the tax impact?
  • Can I claim back business expenses I paid for with my own money?
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9 guides

PAYE & Payroll

Running payroll for your company — PAYE basics, NIC, tax codes, payslips, P11D, auto-enrolment and reporting to HMRC.

  • What are my obligations for workplace pension auto-enrolment?
  • What do I need to do to hire my first employee in the UK?
  • How are National Insurance contributions calculated and paid?
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3 guides

Year-End Accounts

How your year-end accounts work, what your accountant needs from you, and what the figures actually mean.

  • How do I understand the figures and reports in my year-end accounts?
  • When are my year-end accounts due and what gets filed where?
  • What information and documents do I need to provide for my year-end accounts?
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6 guides

Tax Savings Guides

Legitimate ways to keep more of what you earn — pensions, allowances, tax-free benefits, electric cars and year-end planning.

  • How do director pension contributions reduce my Corporation Tax and personal tax?
  • Is buying an electric car through my limited company tax-efficient?
  • What's the most tax-efficient way to take money out of my limited company?
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5 guides

IR35

Inside or outside? What the off-payroll rules mean for contractors, how status is decided, and how to protect your position.

  • How can I make sure my contract and working practices keep me outside IR35?
  • What happens to my take-home pay if my contract is inside IR35?
  • Why should I get an IR35 contract review and what does it actually check?
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