1

Deadline: 1 October 2025 for December year-ends

2

Late payment interest is now 7.75% and rising

3

Now’s the time to forecast your tax liability and manage cash flow

4

Claim reliefs early: capital allowances, AIA, R&D where eligible

5

Optimise salary/dividends for directors while you still can

6

Prepare for MTD: digital reporting requirements are expanding

7

Act now, not in September: rushed planning = lost opportunities