Clark's Accountants, Washington Tyne and Wear

20/03/2026

The renter's right act information sheet 2026

05/01/2026

For Income Tax Self Assessment (ITSA)
Once you hit the £50,000 in qualifying income is a key trigger for mandatory MTD for ITSA registration, which is being phased in.

Check if you need to use this service to report your self-employment and property income, and find out more about exemptions for Making Tax Digital for Income Tax.

31/12/2025

31/12/2025

https://www.gov.uk/self-assessment-tax-returns/deadlines

Self Assessment tax returns - deadlines, who must send a tax return, penalties, corrections and returns for someone who has died.

31/12/2025

https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income

Find out about annual tax-free allowances for property or trading income and if you qualify.

31/12/2025

https://www.gov.uk/simpler-income-tax-simplified-expenses/vehicles-
In the UK, WDA stands for Writing Down Allowance (a type of capital allowance) and is related to how businesses can claim tax relief on assets like vehicles. The mileage is an alternative, simplified method for claiming vehicle expenses.
You can generally use either the mileage allowance method or claim writing down allowances and actual running costs for a vehicle, but not both for the same vehicle.
Mileage Allowance (AMAPs)
The HMRC-approved mileage rates, known as Mileage Allowance Payments (MAPs) or Approved Mileage Allowance Payments (AMAPs), are standard rates for using a personal vehicle for business journeys.
Vehicle First 10,000 business miles (per tax year) Each business mile over 10,000
Cars and vans 45p per mile 25p per mile
Motorcycles 24p per mile 24p per mile
Bicycles 20p per mile 20p per mile
An additional 5p per mile can be claimed for each passenger who is also a fellow employee travelling on business. These payments are tax-free up to the approved amount.
Writing Down Allowance (WDA)
Writing Down Allowances are a form of capital allowance that lets you deduct a percentage of the value of certain items, including business cars, from your profits each year. This method requires you to calculate actual running costs (fuel, insurance, repairs, etc.) rather than using the flat mileage rate.
The WDA rate for cars depends on their CO₂ emissions:
0g/km (electric): Qualifies for a 100% first-year allowance (FYA) if new, or 18% WDA if used.
1g/km to 50g/km: Main rate WDA (currently 18%).
Over 50g/km: Special rate WDA (currently 6%).
Key Point
You must choose which method to use for a specific vehicle:
If you claim the mileage allowance (AMAPs), you cannot also claim capital allowances (like WDA or AIA) for that vehicle.
If you claim actual running costs, you can also claim WDA on the vehicle's purchase price.
More detailed guidance is available on the official GOV.UK website for employees and the GOV.UK website for simplified expenses for the self-employed.

GOV.UK - The best place to find government services and information.

31/12/2025

https://www.gov.uk/expenses-if-youre-self-employed/travel

31/12/2025

https://www.gov.uk/tax-relief-for-employees/working-at-home

Claiming tax relief on expenses you have to pay for your work, like uniforms, tools, travel and working from home costs.

31/10/2025

❗From 1 February 2026, some of our fees will be changing.

We review our fees every year to make sure they’re set at the right level and reflect the cost of delivering our services.

Read more about the fee changes: https://www.gov.uk/government/news/companies-house-fees-are-changing-from-1-february-2026

28/08/2025

https://www.gov.uk/government/publications/get-ready-for-making-tax-digital-for-income-tax/benefits-of-making-tax-digital

We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.

28/08/2025

https://www.sage.com/en-gb/making-tax-digital/

26/08/2025

https://www.gov.uk/capital-allowances/annual-investment-allowance

Claim capital allowances so your business pays less tax when you buy assets - equipment, fixtures, business cars, plant and machinery, annual investment allowance, first-year allowances.