Craig Callum Accountants: Insights Chartered accountants in Liverpool for small businesses, sole traders, landlords and contractors. Accounts, tax returns, VAT, payroll and tax planning, with a free initial consultation. 2026-07-20T00:00:00.000Z https://www.craigcallum.co.uk/ Craig Callum Associates Ltd Making Tax Digital for Income Tax is live: what to do if you're caught (or soon will be) 2026-07-20T00:00:00.000Z https://www.craigcallum.co.uk/insights/mtd-income-tax-what-to-do-now/ MTD for Income Tax started in April 2026 for sole traders and landlords earning over £50,000. Here's who's affected, what changes, and the steps to take now. Payments on account: why HMRC wants money in July, and how to pay less 2026-07-10T00:00:00.000Z https://www.craigcallum.co.uk/insights/payments-on-account-explained/ The 31 July payment on account catches thousands of taxpayers by surprise. Here's how payments on account work, and when you can legitimately reduce them. Salary or dividends in 2026/27? How owner-directors should pay themselves 2026-06-15T00:00:00.000Z https://www.craigcallum.co.uk/insights/salary-vs-dividends-2026-27/ The right salary and dividend mix for company directors in 2026/27: how the £500 dividend allowance, corporation tax bands and employer NI change the answer. The £90,000 VAT threshold: a rolling trap, and what to do as you approach it 2026-05-20T00:00:00.000Z https://www.craigcallum.co.uk/insights/vat-registration-threshold-guide/ VAT registration is triggered by rolling 12-month turnover, not your accounting year. How the £90,000 threshold really works, penalties for late registration, and your scheme options. Key UK tax dates for 2026/27: the deadlines every business owner should diarise 2026-04-10T00:00:00.000Z https://www.craigcallum.co.uk/insights/key-tax-dates-2026-27/ Every deadline that matters for the 2026/27 tax year: Self Assessment, VAT, corporation tax, payroll, P11Ds and the new MTD quarterly dates.