Best AI tools for UK accountancy practices in 2026
Five AI tools for small UK accountancy practices, scored on the jobs each covers, set-up, approval, support, a clear price and track record.
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Accountancy practices
Guides to the admin that eats a practice's week, and reviews of the software that claims to fix it. 56 guides and 2 reviews so far.
Free toolsBest buysQuestions answeredKey factsGlossaryKey datesDeadlines and penaltiesRecords and bookkeepingOnboarding and AMLRunning the practice
Free tools
Taking on and letting go of a client: ten yes-or-no questions for an accountancy practiceTen yes-or-no questions on the practice's own duties at each end of a client relationship: the enquiry, checks, engagement letter, records, fees and HMRC.MTD for Income Tax: when this client startsFour questions on a client's income and HMRC's exemptions, leading to one of eight outcomes: in since April 2026, in from 2027, exempt, or not yet.Late return or late payment: which penalty scale appliesThree questions on what is late, for which tax year and whether it is the return or the money, leading to the penalty scale that applies and its first figure.MTD for Income Tax: start date and quarterly deadline checkerEnter a client's qualifying income for three tax years and get the date they come into MTD, this year's four quarterly deadlines, and the penalty points rule.Companies House late filing penalty and confirmation statement date calculatorEnter the accounts deadline and the filing date to see the penalty band and the doubling rule, plus the confirmation statement filing date and fee.Records request letter maker (MTD quarter, year end or VAT return)Make a records request letter with the client's missing items and the dates filled in: a first request, a reminder, and a final letter before the deadline.Self Assessment late filing and late payment penalty estimatorFiling date, tax due and payment date in; the £100 penalty, daily penalties, 6 and 12 month charges, late payment penalties and interest out.Accountancy practice readiness check: ten yes-or-no questions on MTD, AML, clearance and client recordsTen yes-or-no questions for a small UK accountancy or bookkeeping practice on MTD sign-up, AML supervision, new clients, records dates and leavers.Admin scorecard for a accountancy practice: the office hours a week that could be prepared by AI and checked by you, job by jobEnter the hours a week your practice spends chasing records, coding, deadlines and onboarding to see which jobs AI could prepare and what stays with you.Client fee calculator for accountants: the monthly fee this client needs, and the hourly rate the present fee paysEnter the hours a client takes across bookkeeping, VAT, payroll, year end and emails to see the fee that recovers your rate and what the present fee pays.Disengagement letter maker for accountantsA disengagement letter and status report to copy, the five things ICAEW says the letter should cover, and the HMRC steps for removing a client afterwards.MTD for Income Tax client checklist26 steps to move one client into MTD for Income Tax: the income test, agent access, sign-up details, software, records dates and the first quarterly update.New client onboarding checklist26 steps for taking on a new accountancy client: the enquiry to the old accountant, AML checks, the engagement letter and HMRC access, each with its rule.Professional clearance letter makerA professional clearance letter and follow-up to copy, with a dated 42-day timetable and ICAEW's rules on silence, unpaid fees and handing over records.30 December records request email makerFile online by 30 December 2026 and HMRC can collect a balance under £3,000 through the 2027 to 2028 tax code. The conditions, a worked example and a timetable.Late Self Assessment registration email makerA client who registers for Self Assessment after 5 October gets a later filing date but still pays by 31 January. The penalty rule, an example and an email.
Best buys
Best AI tools for UK accountancy practices in 2026
Five AI tools for small UK accountancy practices, scored on the jobs each covers, set-up, approval, support, a clear price and track record.
Best practice management software for small UK accountancy practices in 2026
Seven practice management systems for small UK accountancy practices, scored on jobs covered, independent reviews, a readable price and UK filing dates.
Deadlines and penalties
Class 4 National Insurance for a sole trader: what a client pays on £50,000 and £60,000 profit, worked
GOV.UK sets Class 4 at 6% over £12,570 and 2% over £50,270 for 2026 to 2027. Worked on £50,000 and £60,000 of profit, with the Class 2 position.
HMRC late payment interest at 7.75%: what a client's overdue bill costs per day, worked on £10,000
HMRC's late payment interest was 7.75% from 9 January 2026. On £10,000 that is £2.12 a day; here is the sum, including a rate change part-way through.
VAT bad debt relief: wait six months, claim within 4 years and 6 months, worked for a £7,200 invoice part-paid
A client can reclaim VAT on an unpaid invoice six months after it was due, and within 4 years and 6 months. Worked on a £7,200 invoice with £2,400 paid.
VAT Flat Rate Scheme: the limited cost test (2% of turnover or £1,000) can move a client from 14.5% to 16.5%
The Flat Rate Scheme charges 16.5% if a client's goods cost under 2% of turnover or £1,000 a year. Worked at £48,000 and £60,000, with the cost in pounds.
Marriage Allowance: the £1,260 transfer is worth £252 a year, but only until the lower earner's income passes £11,310
Marriage Allowance moves £1,260 of allowance to a partner and saves up to £252 a year. Worked at four incomes for the lower earner, with claims back to 2022.
A client earns £68,000 and claims Child Benefit: the 1% per £200 charge worked from £60,000 to £80,000
The Child Benefit charge takes back 1% for every £200 over £60,000 and all of it at £80,000. A client at £68,000 repays 40%; worked at six income levels.
A director has overdrawn the loan account: the section 455 charge at 35.75%, the nine months and one day deadline, worked
A director's overdrawn loan account can cost the company tax from 1 January 2028. £18,000 owed at 35.75% is £6,435; repaying £12,000 first cuts it to £2,145.
Corporation tax between £50,000 and £250,000: marginal relief worked, and what an associated company does to the limits
Profits of £50,000 to £250,000 pay 25% less marginal relief. The 3/200 formula at six profit levels, and how an associated company halves the limits.
Dividend tax in 2026 to 2027 for a director client: the 10.75% and 35.75% rates worked at three dividend levels
Dividend tax rose by two points in April 2026. A director on a £12,570 salary worked at £20,000, £40,000 and £60,000 of dividends, against last year.
Can a client cancel their VAT registration? The £88,000 test, the 30-day rule and the £1,000 stock and assets line, worked
A client can ask HMRC to cancel VAT registration below £88,000, but stock and assets bought with VAT reclaimed may cost VAT over £1,000. Worked sums.
What is the penalty for a late Company Tax Return? £200 on day one, and how it reaches £4,000 on £18,000 of unpaid tax
A Company Tax Return is due 12 months after the period ends. The £200, £200, 10% and 10% late penalties on GOV.UK, worked for one client.
When must a client register for VAT? The £90,000 test, the 30-day deadline and a worked date for a client who crosses it in October
A client must register for VAT within 30 days of the end of the month they pass £90,000. The two tests on GOV.UK, and a worked set of dates and sums.
A client cannot pay their Self Assessment bill: the online payment plan, the £30,000 limit and what it costs on a £6,000 bill
When a client cannot pay the 31 January bill, HMRC's online plan lets them spread up to £30,000. The conditions, the 7.75% interest and a worked £6,000 bill.
Should a client reduce their payments on account? SA303, the 31 January deadline and the interest if the guess is wrong
When a client can cut Self Assessment payments on account, how to claim online or on SA303, and the interest worked out if the reduction proves too deep.
When does this client have to join Making Tax Digital for Income Tax? Four questions
Four questions on a client's income and HMRC's exemptions, leading to one of eight outcomes: in since April 2026, in from 2027, exempt, or not yet.
Which penalty applies to this late return or late payment? Three questions, eight answers
Three questions on what is late, for which tax year and whether it is the return or the money, leading to the penalty scale that applies and its first figure.
MTD for Income Tax deadline checker: when each client starts, and the four dates a year
Enter a client's qualifying income for three tax years and get the date they come into MTD, this year's four quarterly deadlines, and the penalty points rule.
Companies House late filing penalty calculator, and the confirmation statement date
Enter the accounts deadline and the filing date to see the penalty band and the doubling rule, plus the confirmation statement filing date and fee.
MTD for Income Tax: what a practice actually does each quarter, and what to charge for it
The quarterly cycle from the practice's side: who is in, what the update needs, where the hours go, and how to price four rounds of chasing a year.
Self Assessment late filing and late payment penalty calculator (2026 rates)
Filing date, tax due and payment date in; the £100 penalty, daily penalties, 6 and 12 month charges, late payment penalties and interest out.
How long do you have to appeal an HMRC penalty? 30 days from the date on the notice, and the three clocks that follow
A client usually has 30 days from the date a penalty was issued to appeal to HMRC. The four time limits, the late appeal rule and one example with real dates.
How to sign up a client for MTD for Income Tax as an agent: authorisation, the 21-day link and clients HMRC has signed up itself
The agent's steps for signing a client up to MTD for Income Tax: the agent services account, authorisation, the details HMRC asks for and the usual blocks.
MTD for Income Tax checklist for accountants: moving one client in, income test to first update
26 steps to move one client into MTD for Income Tax: the income test, agent access, sign-up details, software, records dates and the first quarterly update.
30 December 2026: the Self Assessment filing date for clients who want the tax collected through their PAYE code
File online by 30 December 2026 and HMRC can collect a balance under £3,000 through the 2027 to 2028 tax code. The conditions, a worked example and a timetable.
What happens if a client registers for Self Assessment after 5 October? The filing date moves, the payment date does not
A client who registers for Self Assessment after 5 October gets a later filing date but still pays by 31 January. The penalty rule, an example and an email.
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How ready is your firm for AI? Find out in 3 minutes.Take the 3-minute readiness scorecardRecords and bookkeeping
Trading allowance or expenses? The £1,000 test for a sole-trader client, with six worked cases
A client with trading income over £1,000 can take the £1,000 allowance or deduct real expenses, never both. The break-even, six worked cases, who is excluded.
Records request letter template for accountants: three letters, from first ask to "we cannot file"
Make a records request letter with the client's missing items and the dates filled in: a first request, a reminder, and a final letter before the deadline.
How to stop clients sending records late: a records policy for a small practice
A records policy for a small practice: dates in the engagement letter, a three-letter chase, bank feeds by default and a charge for lateness.
How long should an accountant keep client records? The legal minimums, and a retention schedule to copy
How long a practice keeps due diligence files, tax records and working papers: five years under the AML rules, six for company records, and when to delete.
Dext vs AutoEntry prices for accountants: per client against per credit, worked for a 20-client practice
Dext charges a practice per client and AutoEntry per credit. Both published price lists, read on 1 October 2026, worked through for 20 and 50 clients.
Onboarding and AML
Online agent authorisation or form 64-8? How a practice gets authority to act for a new client, tax by tax
Which route gets a practice authority for Self Assessment, Corporation Tax, PAYE and VAT, the 7 working day letter, the 30-day code and a worked timeline.
Taking on and letting go of a client: ten yes-or-no questions for an accountancy practice
Ten yes-or-no questions on the practice's own duties at each end of a client relationship: the enquiry, checks, engagement letter, records, fees and HMRC.
Companies House identity verification: what accountants must do for every director client
Identity verification has been law since 18 November 2025. How directors verify, what an ACSP is, what the confirmation statement needs, and the client list.
AML checklist for accountants and bookkeepers: supervision, due diligence, records and training
The anti-money-laundering duties of an accountancy practice in one checklist: supervision, customer due diligence, five-year records, training and reporting.
HMRC AML supervision for accountants and bookkeepers: who must register, what it costs and the 45-day wait
Who has to register with HMRC for anti-money-laundering supervision, the fees worked out for three example practices, and the order to apply in.
New client onboarding checklist for accountants: clearance, AML checks, engagement letter, HMRC
26 steps for taking on a new accountancy client: the enquiry to the old accountant, AML checks, the engagement letter and HMRC access, each with its rule.
Professional clearance letter template: what to ask the previous accountant, and what to do when they do not reply
A professional clearance letter and follow-up to copy, with a dated 42-day timetable and ICAEW's rules on silence, unpaid fees and handing over records.
Running the practice
Statutory Sick Pay: £123.25 a week or 80% of earnings, whichever is lower, for up to 28 weeks, worked for a client's employee
GOV.UK sets Statutory Sick Pay at £123.25 a week or 80% of average earnings, whichever is lower, for up to 28 weeks. The £154.06 crossover, worked.
National Minimum Wage from April 2026: £12.71, £10.85 and £8 an hour, and how to check a client's pay run, worked
GOV.UK sets the National Living Wage at £12.71 from 1 April 2026. Weekly and yearly pay floors by age band, the apprentice rate and a 21st birthday, worked.
Auto-enrolment pension: 8% of earnings between £6,240 and £50,270, worked for a client's employee
GOV.UK sets the minimum workplace pension at 8% of earnings between £6,240 and £50,270, with 3% from the employer. Worked for five pay levels.
Working from home: the £10, £18 or £26 a month flat rate for a sole trader client, worked
GOV.UK sets flat rates of £10, £18 or £26 a month for a sole trader working from home. Worked by month, against actual costs, with who cannot use it.
Annual Investment Allowance: £1 million a period, cut pro rata for a short accounting period, worked for a client
GOV.UK sets the Annual Investment Allowance at £1 million for a 12-month period. Worked for a 9-month period, an excess purchase and shared companies.
VAT Annual Accounting Scheme: nine payments of 10%, then a balancing payment, worked for a client
GOV.UK sets the VAT Annual Accounting Scheme at £1.35 million to join, with 10% monthly or 25% quarterly payments. Worked for an £8,400 estimate.
Employer National Insurance for a client's new hire: 15% above £5,000 a year, worked for three salaries
GOV.UK gives employer Class 1 National Insurance at 15% above a £5,000 threshold for 2026 to 2027. Worked for salaries of £18,000, £30,000 and £60,000.
Capital Gains Tax on a client's share sale: the £3,000 allowance and 18% or 24%, worked for a £30,000 gain
GOV.UK gives a £3,000 Capital Gains Tax allowance and 18% or 24% rates for 2026 to 2027. Worked for a £30,000 share gain and £25,000 taxable income.
Business mileage for a client: 55p for the first 10,000 miles, 25p after, worked for 14,000 miles
GOV.UK sets car mileage at 55p a mile for the first 10,000 business miles from 6 April 2026, then 25p. Worked for 14,000 miles and an employer paying less.
Student loan deductions on a client's payroll: 9% over the plan threshold, worked for a £3,000 monthly wage
GOV.UK sets 2026 to 2027 loan thresholds from £21,000 to £33,795. HMRC says deductions are non-cumulative and rounded down. Worked on £3,000 and £6,000 months.
Employment Allowance in 2026 to 2027: which clients can claim the £10,500, and how many staff it covers
Employment Allowance takes up to £10,500 off a client's employer National Insurance. Who can claim, who cannot, and how far it goes, for for one to five staff.
Can an accountant keep a client's records until the fees are paid? The four conditions for a lien, and the records you must hand back
An accountant can hold a client's documents for unpaid fees only if four conditions are met, and never a company's accounting records. With a worked example.
Accountancy practice readiness check: ten yes-or-no questions on MTD, AML, clearance and client records
Ten yes-or-no questions for a small UK accountancy or bookkeeping practice on MTD sign-up, AML supervision, new clients, records dates and leavers.
Practice management software prices: who publishes them, and what a 14-person practice would pay
We read the price pages of Karbon, IRIS Elements, Senta, TaxCalc Engager and BrightManager and worked each through for a 14-person, 600-client practice.
Admin scorecard for accountancy practices: how many hours a week could AI prepare for you to check, job by job
Enter the hours a week your practice spends chasing records, coding, deadlines and onboarding to see which jobs AI could prepare and what stays with you.
Can accountants use ChatGPT, Copilot or Claude with client data? Plan prices, training terms and the PCRT consent rule
What the business plans of ChatGPT, Copilot, Claude and Gemini cost, what each vendor says about training on your data, and the PCRT rule on client consent.
Client fee calculator for accountants: what a monthly fee pays you for each hour worked
Enter the hours a client takes across bookkeeping, VAT, payroll, year end and emails to see the fee that recovers your rate and what the present fee pays.
How much do Companies House fees cost in 2026? The filing fees a practice pays for company clients, worked for 60 companies
Companies House fees read on 1 October 2026: £100 to incorporate online, £50 a year for the confirmation statement, and a year's bill for 60 company clients.
Disengagement letter template for accountants: how to stop acting for a client, with a status report to copy
A disengagement letter and status report to copy, the five things ICAEW says the letter should cover, and the HMRC steps for removing a client afterwards.