Coverage and freshness
What Sterling has reviewed and where gaps remain.
Last checked 11 September 2026
Reviewed now
- UK VAT registration threshold, tests, timing, and major registration branches
- Corporation Tax rates and marginal relief for ordinary UK-resident companies from FY2022 through enacted FY2027
- Exact marginal-relief boundaries, augmented profits, associated-company and short-period limits, and financial-year splits
- Accrual basis, prepayments, accrued expenses, and exact review-only timing adjustments under FRS 102 and FRS 105
- Traceable draft Profit and Loss calculation and its statutory boundary
- Company distributions, distributable profits, relevant accounts, minutes, and vouchers
- Dividend allowance and rates for 2024–25 through 2026–27
- Director's loan account direction and the distinction between director and participator
- Section 455 scope, rate boundary, payment date, employee exception, and section 458 relief timing
Visible gaps and conflicts
Known limitations records boundaries. Authority conflicts records guidance that does not match controlling law. Questions Sterling is still researching records the next evidence needed.
Companies House deadline coverage
- Companies House annual-accounts and confirmation-statement deadlines, including first accounts, calendar-month arithmetic, the 2016 transition, and historic 2020–21 modifications
- Registered Companies House due-date precedence, freshness, and generic-calculation conflicts
Capital-allowance coverage
- Capital allowances, AIA, writing-down and small-pool allowances, disposals and explicit first-year-relief boundaries
- A ledger-derived fixed-asset register with source identities and non-ledger facts kept explicit
Class 1 National Insurance coverage
- Historic and current category A Class 1 National Insurance rates and weekly or monthly thresholds for 2024–25 through 2026–27
- Separate exact-percentage employee and employer calculations with statutory halfpenny handling
- Great Britain and Northern Ireland controlling provisions plus separately labelled HMRC implementation guidance
Personal Income Tax coverage
- Personal Allowance and non-savings, non-dividend Income Tax for 2023–24 through 2026–27
- Enacted Personal Allowance values through 2030–31 without implying that later annual rate sets have been reviewed
- Separate England and Northern Ireland, Welsh, and Scottish authority and exact narrow annual-liability examples
Savings Income Tax coverage
- Savings rates, statutory ordering, starting rate for savings and Personal Savings Allowance for 2023–24 through 2026–27
- Separate Scottish and Welsh non-savings treatment with UK-wide savings rates and nil-rate classification
- Enacted future 22%, 42% and 47% savings rates labelled separately from complete annual calculation coverage