Sebastian Kowalski Chartered Certified Accountants

🏡 MTD for Landlords – Are You Ready?

From April 2026, landlords in the UK will need to follow the new Making Tax Digital (MTD) rules. This means a shift from annual tax returns to quarterly digital reporting.

👉 What does it mean for you?

✔️ Keep digital records of your rental income & expenses
✔️ Submit updates to HMRC every quarter
✔️ Use compatible software
✔️ Stay compliant and avoid penalties

💡 The good news?
You don’t have to deal with this alone.

At FunnyPine, we help landlords:
✅ Set up MTD-compliant systems
✅ Manage bookkeeping with ease
✅ Maximise tax efficiency
✅ Stay fully compliant with HMRC

📌 Whether you own one property or a full portfolio – now is the time to prepare.

📩 Get in touch today and make MTD simple.

📌 Sebastian Kowalski
Chartered Certified Accountant
+44 7878 013 053
[email protected]
www.sebastiankowalski.co.uk

Dear Clients 🌿🐣

Easter is a time of renewal, hope, and fresh beginnings ✨
I wish you continued success in both your personal and professional life, along with stability 💼, growth 📈, and rewarding achievements in your business.

Thank you for your trust and for allowing me to support you on your journey 🙏

May this Easter bring you joy 😊, warmth ❤️, and time well spent with your loved ones 👨‍👩‍👧‍👦

Wishing you a Happy Easter! 🐰🌷

Sebastian Kowalski
Chartered Certified Accountant

📢 Making Tax Digital (MTD) – from 6 April 2026!
If you run a business in the UK and file a Self-Assessment tax return, you may have new obligations for digital tax reporting.

🔎 What does this mean in practice?
✔️ mandatory digital record keeping
✔️ quarterly income reporting
✔️ use of approved accounting software
✔️ the end of “once-a-year” filing in its current form

💡 Why start early?
Don’t wait until the last minute – setting up the right accounting system in advance means less stress, better control over your finances, and peace of mind for your business.

If you’re unsure whether MTD applies to your business, comment “MTD” below or send a private message – we’ll help you figure out the next steps!

📌
Sebastian Kowalski
Chartered Certified Accountant
+44 7878 013 053
[email protected]
www.sebastiankowalski.co.uk

📢 Property Rental & Tax Updates – Be Prepared
If you are renting out property in the UK — whether personally or through a limited company — now is the right time to prepare for upcoming tax changes.
🔹 Making Tax Digital for Income Tax (MTD ITSA)
Please remember that MTD for Income Tax will apply from 6 April 2026.
It will affect:
✔ sole traders
✔ landlords
with total income from self-employment and property exceeding £50,000, based on their 2024–2025 Self Assessment tax return (unless exempt).
This means:
• keeping digital accounting records
• submitting quarterly updates to HMRC
• moving away from the traditional once-a-year tax return
📌 If you need support with Making Tax Digital for Income Tax, feel free to get in touch.

🏠 Property Investment via LTD / SPV Companies
More landlords are choosing to invest through SPV (Special Purpose Vehicle) limited companies, set up specifically for property investment.
➡️ Key benefits may include:
• full deductibility of finance costs
• clearer tax structure
• better long-term tax planning for growing property portfolios
➡️ However, it’s important to note:
• different tax rules compared to personal ownership
• ongoing obligations: Corporation Tax, Companies House filings, payroll/dividends
• proper bookkeeping software (e.g. QuickBooks or Xero) is essential

If you:
✔ are a landlord
✔ are considering an LTD / SPV structure
✔ want to get ready for MTD
📞 feel free to contact me.

Sebastian Kowalski
Chartered Certified Accountant
📱 +44 7878 013 053
✉️ [email protected]
🌐 www.sebastiankowalski.co.uk

📣 We would like to remind you about the upcoming Tax Return deadline!

📅 All 2024/2025 Tax Returns must be submitted by 31st January 2026 (for paper by 31st October 2025).

Don’t wait until the last minute ⏰ — avoid stress, penalties, and unnecessary complications. Let our experienced team handle your Tax Return quickly, accurately, and hassle-free.

💼 Whether you’re self-employed, a company director, or have income from property — 👉 we’ll make sure everything is filed correctly and on time!
Call us today 📞 or send us a message 💬 — We’re here to help you every step of the way! 🚀

📌
Sebastian Kowalski
Chartered Certified Accountant
+44 7878 013 053
[email protected]
www.sebastiankowalski.co.uk

📚 Bookkeeping & Tax Support for Childcare Professionals 👶✨
Our services are designed to support self-employed nannies, nanny agencies, guardians, nurseries, out-of-school clubs, and many others in the childcare sector.
We understand the unique challenges of working with parents, children, and local authorities — that’s why we offer flexible and tailored solutions for your business. 💼 Let us handle the paperwork, so you can focus on what really matters — caring for children and growing your business. 🌼
📞 Contact us today for a consultation and see how we can make your accounting simple, accurate, and stress-free.

📌
Sebastian Kowalski
Chartered Certified Accountant
+44 7878 013 053
[email protected]
www.sebastiankowalski.co.uk

📢 Companies House Fees to Change from 1 February 2026

Companies House has announced updates to its statutory fees, effective 1 February 2026.
These changes are part of an annual review to ensure fees reflect the cost of delivering services and supporting enforcement under the Economic Crime and Corporate Transparency Act.

Key Fee Changes:
Company incorporation (digital filing): £100
Confirmation statement (digital filing): £50
Voluntary strike-off (digital filing): £13

A full list of updated fees is available on the Companies House website.

📌
Sebastian Kowalski
Chartered Certified Accountant
+44 7878 013 053
[email protected]

Companies House fees are changing from 1 February 2026 We review our fees every year to make sure they’re set at the right level and reflect the cost of delivering our services.

📣 We would like to remind you about the upcoming Tax Return deadline!
📅 All 2024/2025 Tax Returns must be submitted by 31st January 2025 (for paper by 31st October 2025).
Don’t wait until the last minute ⏰ — avoid stress, penalties, and unnecessary complications.
Let our experienced team handle your Tax Return quickly, accurately, and hassle-free.
💼 Whether you’re self-employed, a company director, or have income from property —
👉 we’ll make sure everything is filed correctly and on time!
Call us today 📞 or send us a message 💬 —
We’re here to help you every step of the way! 🚀

📌
Sebastian Kowalski
Chartered Certified Accountant
+44 7878 013 053
[email protected]
www.sebastiankowalski.co.uk

📌 We offer professional accounting support for care homes!
We have extensive experience managing the accounts of care homes with over 100 residents and dozens of employees across various roles and qualifications.
Our services include annual accounts preparation, corporate tax returns, and full financial management support.
Thanks to our broad experience across different sectors, we provide reliable advice, professional service, and fast tax processing.
🤝 Let’s work together to make your care home’s finances run smoothly!

📌
Sebastian Kowalski
Chartered Certified Accountant
+44 7878 013 053
[email protected]
www.sebastiankowalski.co.uk

📌 We help with bookkeeping, starting new companies, filing personal and corporate tax returns, submitting VAT and CIS, as well as managing payroll and help with opening the Charity. We have extensive experience across different sectors, therefore we provide reliable information, professional service, and fast tax processing. That’s why so many of our clients recommend us!

✨ Try our services and see the difference for yourself!

📌
Sebastian Kowalski
Chartered Certified Accountant
+44 7878 013 053
[email protected]
www.sebastiankowalski.co.uk

Capital Allowances (CAs) – Short Life Asset (SLA) Planning.
An SLA election allows faster tax relief on equipment costs by placing each item in a separate pool, rather than the main rate pool. When the asset is sold or no longer used, any unclaimed value can be deducted as a balancing allowance.

When to Use SLA Elections
They’re beneficial if:
- The asset will be used in the business for less than 7 years 100% capital allowances weren't claimed in the acquisition year (e.g. due to purchase from a connected party or within a group)
- You must make the election within 2 years of the end of the accounting period in which the asset was acquired.

If you need help or advice please let me know.

📌If you need help with the MTD issue or do not know whether you are under the regulation, please contact us. ❗📱❗

Sebastian Kowalski
Chartered Certified Accountant
+44 7878 013 053
[email protected]

Sebastian Kowalski Chartered Certified Accountants Accounting service