UK tax rules in plain English, with their sources.

Search reviewed notes on rates, thresholds, schemes and deadlines. Each one cites the GOV.UK pages it was checked against — then ask Cy how the rule applies to your own books.

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For UK business owners who want the rule before the bill

Tax research

Reviewed notes on the tax rules available for this workspace — rates, thresholds, schemes and deadlines — for the 2026/27 tax year, each with its official source.

Do I need to register for VAT?

AllVATCorporation taxIncome tax & self assessmentCISCapital gainsPAYE & National Insurance

10 matching notes

When a business must register for VAT

Registration is compulsory once VAT-taxable turnover in any rolling 12 months goes over £90,000, or as soon as it is expected to do so in the next 30 days alone. A business below the threshold may register voluntarily.

VATApplies from 1 Apr 2024Reviewed 16 Sep 2026

When VAT returns and payments are due

A VAT return and the payment for it are both due one calendar month and seven days after the end of the VAT period. For a quarter ending 31 March, that is 7 May. Businesses on the Annual Accounting Scheme have their own timetable.

VATApplies from 1 Jan 2023Reviewed 16 Sep 2026

Reclaiming VAT on costs before registration

On its first VAT return a business can reclaim VAT on goods bought up to four years before registration that it still holds, and on services bought up to six months before, provided they were for the business it now runs.

VATApplies from 1 Apr 2009Reviewed 16 Sep 2026

Reviewed, with a date

Every note shows when it was last checked against its official source.

Ask Cy how it applies

Open a note and Cy reads the rule against your own setup — business structure, VAT scheme, CIS status.

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Answers in plain English

Reviewed notes on rates, thresholds, schemes and deadlines — searchable by question, not by legislation.

Every note has its source

Each one cites the GOV.UK pages it was checked against, so you can read the official wording.

Then ask about your business

Cy reads a note against your business structure, VAT scheme and CIS status, and explains how the rule applies to you.

Tax research, in the product

From a question to the rule and its source.

W
Tax research
AllVATCorporation taxIncome tax & self assessmentCISCapital gainsCan I claim my Christmas party?
2 matching notes
Searched titles, summaries and detail for “Christmas party”.
Staff parties and annual events
An annual event open to all staff costing up to £150 a head, including VAT, is not a taxable benefit for employees.
PAYE & National InsuranceReviewed 9 Sep 2026
Trivial benefits for employees and directors
Gifts costing £50 or less are tax-free when they are not cash or a reward for work. Directors of close companies are capped at £300 a year.
PAYE & National InsuranceReviewed 9 Sep 2026

Tax research

AllVATCorporation taxIncome tax & self assessmentCISCapital gainsCan I claim my Christmas party?

2 matching notes

Searched titles, summaries and detail for “Christmas party”.

Staff parties and annual events

An annual event open to all staff costing up to £150 a head, including VAT, is not a taxable benefit for employees.

PAYE & National InsuranceReviewed 9 Sep 2026

Trivial benefits for employees and directors

Gifts costing £50 or less are tax-free when they are not cash or a reward for work. Directors of close companies are capped at £300 a year.

PAYE & National InsuranceReviewed 9 Sep 2026

All tax research

Staff parties and annual events

PAYE & National InsuranceApplies from 6 Apr 2026Reviewed 9 Sep 2026

An annual event open to all staff costing up to £150 a head, including VAT, is not a taxable benefit for employees.

The £150 is a limit, not an allowance: an event that costs more is a taxable benefit in full. Divide the total cost, including transport and accommodation, by everyone who attends, guests included.

If there is more than one event in the year, the £150 covers them together: events that fit within it are exempt, and any that do not are taxable.

Sources

gov.uk · Expenses and benefits: social functions

gov.uk · PAYE Settlement Agreements

Ask Cy how this applies to meOpen the page where this applies

General guidance on UK rules, written by WAWPROFI and checked against the sources above. It is not advice on this business's position — where judgement is needed, take professional advice.

Recent chats3

Can I claim the Christmas party?

Dec 2

Do I need to register for VAT?

Nov 18

When is my VAT return due?

Oct 30

How Cy works

Cy can prepare work for review. You always confirm the final change.

Can I claim the Christmas party?

Cy AI

Looking up tax guidance…

An annual event open to all employees, such as a Christmas party, is tax-free for them if it costs £150 or less per head across all such events in the 2026/27 tax year, including VAT, transport and accommodation.

It is an exemption, not an allowance: at £151 a head the whole amount is a taxable benefit, not just the £1 over. The cost is deductible for the business.

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Sources

Note · Staff parties and annual eventsGOV.UK: Expenses and benefits: social functions and parties

Ask about invoices, VAT, profit…

Tax research

Income tax & self assessment · 3 notes

AllVATCorporation taxIncome tax & self assessmentCISCapital gains

Income tax bands and the personal allowance

The first £12,570 of income is tax-free. Above it, the basic, higher and additional rates apply in turn.

Income tax & self assessmentApplies from 6 Apr 2021Reviewed 27 Oct 2026

Payments on account

Two advance payments towards next year's bill, each half of this year's, due on 31 January and 31 July.

Income tax & self assessmentReviewed 16 Sep 2026

Self Assessment deadlines

Online returns by 31 January after the end of the tax year; paper returns by 31 October.

Income tax & self assessmentReviewed 12 Dec 2025 — due a check

Built to be relied on, and checked.

Every note, checked

Taxes / Tax Research / VAT

When a business must register for VAT

VATApplies from 1 Apr 2024Reviewed 16 Sep 2026

Applies from1 Apr 2024Reviewed16 Sep 2026Due a check16 Jun 2027

SourcesChecked against GOV.UK

Register for VAT: when to register
Cancel your VAT registration

Official guidance on GOV.UK · “VAT registration threshold” Search gov.uk

Ask Cy how this applies to meOpen the page where this applies

General guidance on UK rules, written by WAWPROFI and checked against the sources above. It is not advice on this business's position — where judgement is needed, take professional advice.

Cy AI · Tax research

Ask the question. Get the rule, with its source.

Cy answers from the reviewed notes, reads them against how your business is set up, and names the note and GOV.UK page it used. It researches rules only: your own figures are worked out on the Taxes pages.

Do I need to register for VAT?
Can I claim the Christmas party?
When is corporation tax due?

Meet Cy

Recent chats3

Do I need to register for VAT?

Nov 18

When is corporation tax due?

Nov 4

What is marginal relief?

Oct 22

How Cy works

Cy can prepare work for review. You always confirm the final change.

Do I need to register for VAT?

Cy AI

Looking up tax guidance…

You must register once your VAT-taxable turnover in any rolling 12 months goes over £90,000, or as soon as you expect it to go over that in the next 30 days alone. Below the threshold, registering is voluntary.

That threshold applies from 1 Apr 2024 and is the one for 2026/27. I research the rules only, so your own turnover is on the Taxes pages rather than worked out here.

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Sources

Note · When a business must register for VATGOV.UK: Register for VAT: when to register

Ask about invoices, VAT, profit…

Answers cite your own records · Cy prepares, you approve

Everything included

What Tax research does today.

1 capability · plan availability on pricing

Tax research

Tax research: reviewed UK tax notes with GOV.UK sources

Tax research / In practice

How tax research works in WAWProfi

01
Ask your question
Search in your own words, or filter by VAT, Corporation tax, CIS and more.
02
Read the rule and its source
Check the note, the date it applies from, when it was reviewed and the GOV.UK pages behind it.
03
See how it applies to you
Ask Cy, and take anything that needs judgement to your adviser with the records attached.

The practical details

Tax research FAQs

Open a question to explore the workflow.

01Is this tax advice?

No. The notes are general guidance on UK rules, written by WAWProfi and checked against official sources. Where your own position needs judgement, take professional advice.

02Where do the notes come from?

Each note is written and reviewed by WAWProfi against the GOV.UK pages it cites, and shows the date it was last reviewed. Notes are flagged when an official source changes or a review falls due.

03Which taxes does it cover?

VAT, Corporation Tax, Income Tax and Self Assessment, CIS, Capital Gains, and PAYE and National Insurance, for UK workspaces and the current tax year.

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