--- title: "Tax and Finance Guides for Business Owners | Elm Financial" description: "Plain-English guides from Elm Financial on tax and finance changes for owner-managed businesses: selling a business, company cars, payroll and the Budget." url: "https://elmfinancial.co.uk/guides" lang: "en" --- Guides # Tax and finance guides for business owners Plain-English guides from the Elm team on the tax rules, deadlines and numbers that matter to owner-managed businesses: what is changing, what it could cost you and what to do next. Start with the latest, or browse by topic below. [Talk to an accountant](https://elmfinancial.co.uk/contact) [Ask AI a quick question](#ask-ai) Latest guides ## Read the latest Newest first. We add a new guide most weeks. 12 November 2026 · Selling a business ### Selling your business? Why 6 April 2027 matters The lifetime limit for Business Asset Disposal Relief halves from £1 million to £500,000. What it could cost, the new rules on early contracts and what to check before you sell. [Read the guide](https://elmfinancial.co.uk/badr-lifetime-limit-2027) 9 November 2026 · Payroll and benefits ### Payrolling company cars from April 2027 Benefits in kind move into payroll from April 2027. What employers need to do, and why July 2027 brings a double Class 1A payment. [Read the guide](https://elmfinancial.co.uk/payrolling-benefits-2027) 4 November 2026 · Company cars ### Should your company buy an electric car before 31 March 2027? The 100% first-year allowance for new electric cars and chargepoints ends next year. The deadlines, what the change costs and how to plan the purchase. [Read the guide](https://elmfinancial.co.uk/electric-company-car-allowance) 28 October 2026 · Budget ### Budget 2026: what changes for owner-managed businesses The main measures from the Autumn Budget for company owners, directors and employers, and what to do about each of them. [Read the guide](https://elmfinancial.co.uk/autumn-budget-2026) Deadlines and returns ## Tax deadlines and returns What is due, when, and how to get it right. ### Self Assessment deadline 31 January 2027 What to gather, how payments on account work and the penalties for filing late. [Read the guide](https://elmfinancial.co.uk/self-assessment-deadline) ### Making Tax Digital for Income Tax Who must use it from 2026, 2027 and 2028, how qualifying income works and the quarterly deadlines. [Read the guide](https://elmfinancial.co.uk/making-tax-digital-income-tax) ### CT600: the company tax return explained What is filed, corporation tax rates, deadlines, penalties and common mistakes. [Read the guide](https://elmfinancial.co.uk/ct600-guidance) ### VAT registration threshold and how to register When you must register, how the £90,000 rolling threshold works and which scheme to choose. [Read the guide](https://elmfinancial.co.uk/vat-registration) ### Voluntary VAT registration: should you register early? The reasons to register below the threshold, or wait, and what to check before you apply. [Read the guide](https://elmfinancial.co.uk/voluntary-vat-registration) Cash and numbers ## Know where your business stands Cash, forecasts and monthly figures you can act on. ### How much cash should a business keep? Work out fixed costs, ring-fence tax, adjust for risk and test it against a forecast. [Read the guide](https://elmfinancial.co.uk/small-business-cash-reserve) ### How to build a cash flow forecast What a forecast should include, how to build one step by step and the mistakes to avoid. [Read the guide](https://elmfinancial.co.uk/cash-flow-forecasting-guide) ### How to read monthly management accounts What to check first: cash, revenue, margin, overheads and debtors, and the questions to ask. [Read the guide](https://elmfinancial.co.uk/how-to-read-management-accounts) ### Management accounts: what's included and why What a monthly pack includes, how it differs from statutory accounts and when to start. [Read the guide](https://elmfinancial.co.uk/management-accounts-explained) ### Month-end close checklist Reconciliations, accruals, payroll and VAT checks, so you know where you stand within days. [Read the guide](https://elmfinancial.co.uk/month-end-close-checklist) Choosing support ## Getting the right help When software is enough, and when it is time for more. ### Do I need an accountant? Signs it is time, what a professional adds beyond filing and the limited company deadlines. [Read the guide](https://elmfinancial.co.uk/do-i-need-an-accountant) ### Signs you've outgrown your accountant Seven signs, from year-end-only contact to cash surprises, and what to ask for before you switch. [Read the guide](https://elmfinancial.co.uk/outgrown-accountant-signs) ### Switching accountants mid-year How professional clearance and HMRC authorisation work, and what to hand over. [Read the guide](https://elmfinancial.co.uk/switching-accountants) ### Bookkeeper or accountant? What each does, how they differ and which a growing business needs. [Read the guide](https://elmfinancial.co.uk/bookkeeper-vs-accountant-services) ### What is the finance function? What it covers, the signs you have outgrown your setup and outsourced versus in-house. [Read the guide](https://elmfinancial.co.uk/what-is-a-finance-function) ### Fractional or full-time finance director? How a fractional FD compares with a full-time hire, when each fits and what to ask. [Read the guide](https://elmfinancial.co.uk/fractional-finance-director-benefits) Founders and investment ## For founders raising money Schemes, investor expectations and the controls to put in early. ### SEIS or EIS: which is right for your startup? How the schemes differ, the 2026 limits, what investors get and which fits your stage. [Read the guide](https://elmfinancial.co.uk/seis-vs-eis) ### SEIS and EIS advance assurance: how to apply Who can apply, what HMRC asks for and what to get right first. [Read the guide](https://elmfinancial.co.uk/seis-eis-advance-assurance-application) ### What investors expect from your finances The books, forecasts and records investors want to see, with a pre-raise checklist. [Read the guide](https://elmfinancial.co.uk/investor-readiness-checklist) ### Founder finance controls and processes Records, approvals, monthly close and investor reporting to set up early. [Read the guide](https://elmfinancial.co.uk/founder-finance-process-guide) Talk to Elm ## Not sure how a change affects you? We will look at your figures and tell you what it means for your business, in plain English. [Book a no-obligation chat](https://elmfinancial.co.uk/contact) [Ask AI a quick question](#ask-ai) Call 07966 795440 or email info@elmfinancial.co.uk. Our guides are general information, not advice for your circumstances.