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HMRC has moved the 2025/26 Self Assessment cycle from waiting to working by publishing the SA100 guide today.
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HMRC has moved the 2025/26 Self Assessment cycle from waiting to working by publishing the SA100 guide today. The guidance is headed “Complete your Self Assessment tax return for the last tax year”. It says taxpayers can “report your income and claim tax reliefs and any repayment due to you”. That applies to the SA100 return for 6 April 2025 to 5 April 2026 in the new guide.
The change here is timing, not tax law. Until today, advisers could plan, but the practical filing season had not really started. From today, accountants, sole traders and owner-managers have HMRC’s working guide for what to report and what can be claimed.
What changed versus the previous period is simple: there is now a live HMRC guide for the last tax year. No new policy lever is announced here, but the publication matters because compliance work follows published guidance, not assumptions. That is especially relevant where relief claims and repayment positions are assembled alongside income evidence.
In RecoupIQ terms, this is a calendar signal, not a deterioration signal. It does not create a fresh Companies House filing or a new insolvency marker. It does, however, change when many owner-managers start gathering records and checking reliefs.
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It also brings personal tax cash flow into sharper focus beside business cash flow. For credit teams, that shift can slow routine admin and make payment promises worth re-testing. This is a workflow change, but workflow changes often shape when customers answer queries and release cash.
If your debtor book includes sole traders or very small director-led firms, now is the moment to tighten follow-up. Confirm who approves payments, refresh expired financial information, and pin down any settlement date in writing. If a customer mentions a repayment claim, treat it as pending until cash is actually received.
This is also a useful point to separate admin delay from real stress. A business can be busy with tax preparation without being distressed, but creditors should not let that blur payment discipline. Where one individual controls both the business account and the personal tax position, response times can change quickly once filing work begins.
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