PMA Accountants

Benefits of filing your 2025/26 tax return early

Benefits of filing your 2025/26 tax return early The 2025/26 Self-Assessment tax return must be filed online by midnight on 31 January 2027.

Cash basis for landlords

Cash basis for landlords As for unincorporated trading businesses, the cash basis is the default basis of accounts preparation for landlords running an unincorporated property business.

Utilising the property allowance https://www.accountingjournal.uk/p/utilising-the-property-allowance

Reclaiming the cost of statutory payments https://www.accountingjournal.uk/p/reclaiming-the-cost-of-statutory

Writing off a director’s loan https://www.accountingjournal.uk/p/writing-off-a-directors-loan

Extracting profits as rent https://www.accountingjournal.uk/p/extracting-profits-as-rent

Reporting income from FHLs in the 2025/26 tax return https://www.accountingjournal.uk/p/reporting-income-from-fhls-in-the

Relief for homeworking expenses https://www.accountingjournal.uk/p/relief-for-homeworking-expenses

SDLT and mixed-use properties https://www.accountingjournal.uk/p/sdlt-and-mixed-use-properties

Escaping the HICBC https://www.accountingjournal.uk/p/escaping-the-hicbc