Missed our SME Tax Updates in February? Here is a summary of the month.

Ross Martin Tax: SME Tax Update 26 February 2026

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  • Agent Update 140: February 2026
  • Advisory fuel rates from 1 March 2026
  • HMRC mandatory registration causing uncertainty
  • Reliance on agent considered careless behaviour in FTT case
  • SDLT residential rates apply to let paddock

Subscriber Specials 

  • Electric Vehicles: Update 2026
  • MTD: Toolkit for accountants
  • Mandatory tax adviser registration with HMRC
  • Wholly and exclusively...toolkit
  • Travel rules for owner-managers

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Ross Martin Tax: SME Tax News 19 February 2026

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  • Employer Bulletin: February 2026
  • So-called 'Pool Cars' subject to NICs
  • Employment tax: Reporting, dates & deadlines 2025-26

Subscriber Specials 

  • Mandatory tax adviser registration with HMRC NEW
  • Salary 2026-27 (interaction with NICs) NEW
  • Do I pay a salary or dividend? 2026-27 NEW
  • Extracting profits (self-employed)
  • Tax-efficient extraction of profits: toolkit (2025/26)
  • Client guide: Reasonable care and tax penalties 

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Ross Martin Tax SME News 12 February 2026

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  • HMRC warn of scam targeting agents
  • Loan Charge update on HMRC operational activity
  • Budget leak bigger than thought, says NCSC
  • Ignorance of the law was a reasonable excuse
  • Rental income taxable despite non-receipt

Subscriber Special 

  • Mandatory payrolling of benefits from 2027: Briefing UPDATE
  • Professional Conduct in Relation to Taxation
  • Tax Planning for the 2025-26 year-end: Business Owners
  • Business Asset Disposal Relief (Entrepreneurs' Relief): Disposal of a business
  • Investment Zones
  • Plastic Packaging Tax
  • Food, catering and takeaway

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Ross Martin Tax: SME Tax Update 5 February 2026

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  • HMRC sending more MTD mandation letters
  • Employment-Related Securities Bulletin 63 January 2026
  • £3m SDLT Overpayment Relief claim was valid
  • Hair loss treatment was zero-rated
  • Nurse’s travel expenses were not allowable

Subscriber Specials 

  • Tax Planning for the 2025/26 year-end: Private Clients
  • Mandatory tax adviser registration with HMRC UPDATE
  • Employment-Related Securities: Reporting UPDATE:
  • MTD: Toolkit for accountants
  • Plant & machinery (self-employed): Allowances
  • Cryptoassets: How are Bitcoin, cryptocurrencies or cryptoassets taxed in the UK?

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SME Monthly Summary January 2026