BR Accounting Ltd / Target Accounting Gloucester

When to start using Making Tax Digital for Income Tax
Self Assessment tax return Qualifying income Start date
2024 to 2025 tax year more than £50,000 6 April 2026
2025 to 2026 tax year more than £30,000 6 April 2027
2026 to 2027 tax year more than £20,000 6 April 2028

Making Tax Digital for Income Tax from 6 April 2026 to 5 April 2027 onwards. You must use software that works with Making Tax Digital for Income Tax.
If your 2024 to 2025 tax return showed your qualifying turnover was over £50,000, you need to use Making Tax Digital for Income Tax from April 2026.

Temporary reduced rate of VAT for children’s meals and family attractions

This measure introduces a temporary UK-wide reduced rate of VAT of 5% from 25 June 2026 to 1 September 2026 on certain supplies in the hospitality and tourism sectors. This measure will affect businesses supplying qualifying children’s meals to eat on their premises and qualifying tickets for admission to certain attractions or events, and families and other customers purchasing those supplies.

Temporary reduced rate of VAT for children’s meals and family attractions We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.

The UK tax-free Personal Allowance will not rise anytime soon, as the government has frozen it at £12,570 until April 2031

Income Tax: Maintaining the Personal Allowance and the basic rate limit for Income Tax, and equivalent National Insurance contributions thresholds until 5 April 2031 We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.

From 6 April 2026, some sole traders and landlords must use compatible software to report their income using Making Tax Digital for Income Tax. You should choose your software before you sign up for Making Tax Digital for Income Tax.
You need to send your quarterly updates for each of your sole trader and property income sources by:
https://www.gov.uk/guidance/using-makingtax-digital-for-income-tax

For tax-free mileage expenses, the HMRC Approved Mileage Allowance Payment (AMAP) rates using your own vehicle are 55p per mile for the first 10,000 miles and 25p per mile for any additional miles

When calculating your turnover for VAT purposes, consider these key rules:
Invoiced Totals Count: If you bill a client £5,000 for a job (e.g., £3,000 for labour and £2,000 for materials), your turnover for that job is £5,000.

HMRC services are currently experiencing significant, scheduled downtime from 5:00 PM on Friday, 15 May 2026, until 9:30 AM on Monday, 18 May 2026. During this time, you will be unable to access many online services. If you are experiencing issues outside these times, you may need to try again later

Can you bring your family?
Most work visas allow you to bring your spouse and children as dependants. Each dependent must pay the visa application fee and healthcare surcharge.

Eligibility requirements for Polish Citizens
While specific requirements vary by visa type, common eligibility criteria include:

A valid job offer or certificate of sponsorship from a UK employer
Proof of English proficiency (e.g. IELTS test results)
Proof of financial savings to support yourself in the UK (typically £1270)
A valid passport or travel ID
Tuberculosis (TB) test results are not required for Polish citizens but are required if you have lived in these countries you’ve lived in any of these listed countries for 6 months or more or if you were living in any of those listed countries within the last 6 months
Steps to apply for a UK Work Visa from Poland
Choose the Right Visa: Determine which visa suits your work and career goals.
Gather Required Documents: Prepare essential documents, including:
- Valid passport or travel ID
- Certificate of sponsorship from your UK employer
- Proof of financial savings (e.g. bank statements)
- Proof of English proficiency
Apply Online: Submit your application via the UK Visas and Immigration portal
Book a Biometrics Appointment:
- Schedule your biometrics appointment at a visa application centre in Poland.
- Provide fingerprints, a photo and supporting documents.
Pay the fees: Pay the visa application fee and healthcare surcharge (if applicable).
Await a decision:
- Processing typically takes 3 weeks for applications made outside the UK.