Explained, in plain terms

Making Tax Digital penalties: what a late update or late payment costs
Points for lateness, a percentage for unpaid tax, and no points at all for late quarterly updates this year. The penalty rules in plain words, with a worked example. Read more...
Sick pay from day one: how a small employer works it out in 2026/27
Since 6 April 2026 statutory sick pay starts on the first day off, and the old earnings floor is gone. The rate is the lower of two numbers. Two worked examples. Read more...
Rent increases in England: the 52-week rule and Form 4A, in plain terms
Once a year. Two months' notice. One official form. And the tenant never pays more than you proposed. Here is the whole rent-increase rule in one page. Read more...
Can a landlord say no to a pet? The 28-day rule in England, in plain terms
Since 1 May 2026 a tenant in England can ask for a pet in writing, and the landlord must answer in writing within 28 days. A refusal needs a real reason. Here is how it works. Read more...
Employment Rights Act: which 2026 dates are law, and which are only announced
Most summaries present every date as if it were already in force. Here is the honest status of each, from the regulations and gov.uk. Read more...
The written statement of terms: 18 things every new tenancy in England must include
Since 1 May 2026 a landlord in England must give a tenant a written statement before they sign. There is no official form. Here is what it has to cover. Read more...
Making Tax Digital deadlines 2026/27: the four dates, on one page
7 August, 7 November, 7 February, 7 May. Then 31 January, as always. Here is what each date means and who it applies to. Read more...
Can I use a spreadsheet for Making Tax Digital? What HMRC actually says
Yes. HMRC says a spreadsheet counts as your digital record, as long as bridging software sends the figures. Here is the rule in plain words. Read more...