BEGIN:VCALENDAR VERSION:2.0 PRODID:-//Boru Consulting//Rule changes register//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:Rule changes: UK\, Ireland\, UAE (Boru Consulting) X-WR-CALDESC:Dated register of tax and company-law changes across the UK\, Ireland and the UAE: what applies when\, who it affects\, and the official source for each. REFRESH-INTERVAL;VALUE=DURATION:P1D X-PUBLISHED-TTL:P1D BEGIN:VEVENT UID:2023-06-01-uae-corporate-tax@boruconsulting.com DTSTAMP:20261013T000000Z DTSTART;VALUE=DATE:20230601 DTEND;VALUE=DATE:20230602 SUMMARY:[UAE] UAE corporate tax applies DESCRIPTION:Federal corporate tax applies to financial years beginning on o r after 1 June 2023: 0% on taxable income up to AED 375\,000 and 9% above it. A qualifying free zone person can apply a 0% rate to its qualifying in come.\n\nWho it affects: UAE companies\, free zone entities\, and foreign companies with a permanent establishment in the UAE.\nLegal basis: Federal Decree-Law No. 47 of 2022\; Cabinet Decision No. 116 of 2022\nOfficial so urce: https://mof.gov.ae/en/public-finance/tax/corporate-tax-in-the-uae/\n \nhttps://www.boruconsulting.com/rule-changes#2023-06-01-uae-corporate-tax \nGeneral information\, not tax\, legal or financial advice. URL:https://www.boruconsulting.com/rule-changes#2023-06-01-uae-corporate-ta x CATEGORIES:UAE TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:2024-03-04-uk-registered-office-and-email@boruconsulting.com DTSTAMP:20261013T000000Z DTSTART;VALUE=DATE:20240304 DTEND;VALUE=DATE:20240305 SUMMARY:[UK] Registered office\, registered email and lawful purpose rules DESCRIPTION:Every UK company must have an appropriate registered office\, w here documents can be delivered and acknowledged\, and a registered email address for Companies House. It must also confirm\, on incorporation and i n each confirmation statement\, that its intended activities are lawful. A PO box no longer qualifies as a registered office.\n\nWho it affects: Eve ry company on the UK register\, including companies run from abroad.\nLega l basis: Economic Crime and Corporate Transparency Act 2023 (Commencement No. 2 and Transitional Provision) Regulations 2024 (SI 2024/269)\nOfficial source: https://www.legislation.gov.uk/uksi/2024/269/contents\n\nhttps:// www.boruconsulting.com/rule-changes#2024-03-04-uk-registered-office-and-em ail\nGeneral information\, not tax\, legal or financial advice. URL:https://www.boruconsulting.com/rule-changes#2024-03-04-uk-registered-of fice-and-email CATEGORIES:UK TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:2024-04-01-uk-vat-registration-threshold@boruconsulting.com DTSTAMP:20261013T000000Z DTSTART;VALUE=DATE:20240401 DTEND;VALUE=DATE:20240402 SUMMARY:[UK] VAT registration threshold rises to £90\,000 DESCRIPTION:A business must register for VAT once its taxable turnover over the previous 12 months goes above £90\,000\, up from £85\,000. The dere gistration threshold rises from £83\,000 to £88\,000.\n\nWho it affects: UK companies\, including companies owned from abroad\, as their turnover grows.\nLegal basis: The Value Added Tax (Increase of Registration Limits) Order 2024 (SI 2024/307)\nOfficial source: https://www.legislation.gov.uk /uksi/2024/307/contents\n\nhttps://www.boruconsulting.com/rule-changes#202 4-04-01-uk-vat-registration-threshold\nGeneral information\, not tax\, leg al or financial advice. URL:https://www.boruconsulting.com/rule-changes#2024-04-01-uk-vat-registrat ion-threshold CATEGORIES:UK TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:2025-01-01-ie-retirement-relief-cap@boruconsulting.com DTSTAMP:20261013T000000Z DTSTART;VALUE=DATE:20250101 DTEND;VALUE=DATE:20250102 SUMMARY:[IE] Retirement Relief capped on transfers to a child DESCRIPTION:For disposals of qualifying business assets to a child on or af ter 1 January 2025\, Retirement Relief is capped at €10 million for an o wner aged 55 to 69 and at €3 million for an owner aged 70 or over.\n\nWh o it affects: Owners passing an Irish family business or farm to their chi ldren.\nLegal basis: Taxes Consolidation Act 1997\, section 599\, as amend ed by Finance Act 2023\nOfficial source: https://www.revenue.ie/en/tax-pro fessionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-19/19-06- 03b.pdf\n\nhttps://www.boruconsulting.com/rule-changes#2025-01-01-ie-retir ement-relief-cap\nGeneral information\, not tax\, legal or financial advic e. URL:https://www.boruconsulting.com/rule-changes#2025-01-01-ie-retirement-re lief-cap CATEGORIES:IE TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:2025-01-01-ie-employer-prsa-cap@boruconsulting.com DTSTAMP:20261013T000000Z DTSTART;VALUE=DATE:20250101 DTEND;VALUE=DATE:20250102 SUMMARY:[IE] Employer PRSA contributions limited to 100% of salary DESCRIPTION:Employer contributions to an employee’s PRSA above 100% of th e employee’s emoluments for the year are taxed as a benefit in kind. Bef ore this\, employer PRSA contributions carried no benefit-in-kind charge a nd no link to salary.\n\nWho it affects: Proprietary directors\, and emplo yers funding PRSAs in Ireland.\nLegal basis: Finance Act 2024 (No. 43 of 2 024)\nOfficial source: https://data.oireachtas.ie/ie/oireachtas/act/2024/4 3/eng/enacted/a4324.pdf\n\nhttps://www.boruconsulting.com/rule-changes#202 5-01-01-ie-employer-prsa-cap\nGeneral information\, not tax\, legal or fin ancial advice. URL:https://www.boruconsulting.com/rule-changes#2025-01-01-ie-employer-prsa -cap CATEGORIES:IE TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:2025-01-01-uae-domestic-minimum-top-up-tax@boruconsulting.com DTSTAMP:20261013T000000Z DTSTART;VALUE=DATE:20250101 DTEND;VALUE=DATE:20250102 SUMMARY:[UAE] Domestic Minimum Top-up Tax for large groups DESCRIPTION:UAE entities of multinational groups with consolidated revenue of at least €750 million in two of the four preceding financial years pa y a top-up tax that brings their effective rate in the UAE to 15%\, for fi nancial years starting on or after 1 January 2025.\n\nWho it affects: UAE companies and branches of large multinational groups. Groups below the thr eshold are not affected.\nLegal basis: Federal Decree-Law No. 60 of 2023\; Cabinet Decision No. 142 of 2024\nOfficial source: https://mof.gov.ae/en/ public-finance/tax/top-up-tax/\n\nhttps://www.boruconsulting.com/rule-chan ges#2025-01-01-uae-domestic-minimum-top-up-tax\nGeneral information\, not tax\, legal or financial advice. URL:https://www.boruconsulting.com/rule-changes#2025-01-01-uae-domestic-min imum-top-up-tax CATEGORIES:UAE TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:2025-04-06-uk-remittance-basis-abolished@boruconsulting.com DTSTAMP:20261013T000000Z DTSTART;VALUE=DATE:20250406 DTEND;VALUE=DATE:20250407 SUMMARY:[UK] Remittance basis abolished\; four-year FIG regime begins DESCRIPTION:Domicile stops being a connecting factor for UK income tax and capital gains tax\, and UK residents are taxed on worldwide income and gai ns as they arise. Someone who becomes UK resident after 10 consecutive tax years of non-residence can claim relief on foreign income and gains for t heir first four years of residence.\n\nWho it affects: People moving to th e UK\, and former non-domiciled residents.\nLegal basis: Finance Act 2025\ nOfficial source: https://www.gov.uk/guidance/check-if-you-can-claim-the-4 -year-foreign-income-and-gains-regime\n\nhttps://www.boruconsulting.com/ru le-changes#2025-04-06-uk-remittance-basis-abolished\nGeneral information\, not tax\, legal or financial advice. URL:https://www.boruconsulting.com/rule-changes#2025-04-06-uk-remittance-ba sis-abolished CATEGORIES:UK TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:2025-04-06-uk-iht-long-term-residence@boruconsulting.com DTSTAMP:20261013T000000Z DTSTART;VALUE=DATE:20250406 DTEND;VALUE=DATE:20250407 SUMMARY:[UK] Inheritance tax moves from domicile to long-term residence DESCRIPTION:Whether non-UK assets are within UK inheritance tax now depends on being a long-term UK resident\, broadly resident in at least 10 of the previous 20 tax years\, rather than on domicile. The status continues for a period after leaving the UK\, so a move abroad does not end the exposur e at once.\n\nWho it affects: Long-term UK residents\, people who have lef t or plan to leave the UK\, and trusts they have settled.\nLegal basis: Fi nance Act 2025\nOfficial source: https://www.gov.uk/guidance/inheritance-t ax-if-youre-a-long-term-uk-resident\n\nhttps://www.boruconsulting.com/rule -changes#2025-04-06-uk-iht-long-term-residence\nGeneral information\, not tax\, legal or financial advice. URL:https://www.boruconsulting.com/rule-changes#2025-04-06-uk-iht-long-term -residence CATEGORIES:UK TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:2025-04-06-uk-employer-national-insurance@boruconsulting.com DTSTAMP:20261013T000000Z DTSTART;VALUE=DATE:20250406 DTEND;VALUE=DATE:20250407 SUMMARY:[UK] Employer National Insurance rises to 15% DESCRIPTION:The employer secondary Class 1 National Insurance rate rises fr om 13.8% to 15%\, and the secondary threshold above which employers pay it falls from £9\,100 to £5\,000 a year per employee.\n\nWho it affects: E very employer that runs a UK payroll.\nLegal basis: National Insurance Con tributions (Secondary Class 1 Contributions) Act 2025\nOfficial source: ht tps://www.legislation.gov.uk/ukpga/2025/11/contents\n\nhttps://www.borucon sulting.com/rule-changes#2025-04-06-uk-employer-national-insurance\nGenera l information\, not tax\, legal or financial advice. URL:https://www.boruconsulting.com/rule-changes#2025-04-06-uk-employer-nati onal-insurance CATEGORIES:UK TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:2025-04-06-uk-excluded-property-trust-cap@boruconsulting.com DTSTAMP:20261013T000000Z DTSTART;VALUE=DATE:20250406 DTEND;VALUE=DATE:20250407 SUMMARY:[UK] £5 million cap on IHT charges for formerly excluded property trusts DESCRIPTION:For trusts that held excluded property on 30 October 2024\, rel evant property inheritance tax charges are capped at £5 million over each ten-year cycle. The cap was announced at Budget 2025 and has effect from 6 April 2025.\n\nWho it affects: Trustees and settlors of trusts set up by people who were not UK domiciled under the previous rules.\nLegal basis: Budget 2025 measure\, with effect from 6 April 2025\nOfficial source: http s://www.gov.uk/government/publications/capping-inheritance-tax-trust-charg es-for-former-non-uk-domicile-residents\n\nhttps://www.boruconsulting.com/ rule-changes#2025-04-06-uk-excluded-property-trust-cap\nGeneral informatio n\, not tax\, legal or financial advice. URL:https://www.boruconsulting.com/rule-changes#2025-04-06-uk-excluded-prop erty-trust-cap CATEGORIES:UK TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:2025-11-18-uk-identity-verification@boruconsulting.com DTSTAMP:20261013T000000Z DTSTART;VALUE=DATE:20251118 DTEND;VALUE=DATE:20251119 SUMMARY:[UK] Companies House identity verification becomes a legal requirem ent DESCRIPTION:Anyone who becomes a director or a person with significant cont rol must verify their identity with Companies House\, directly or through an Authorised Corporate Service Provider. Directors and PSCs already on th e register have a 12-month transition period to verify by their own due da tes.\n\nWho it affects: Directors and PSCs of every UK company\, wherever they live.\nLegal basis: Economic Crime and Corporate Transparency Act 202 3\nOfficial source: https://www.gov.uk/guidance/verify-your-identity-for-c ompanies-house\n\nhttps://www.boruconsulting.com/rule-changes#2025-11-18-u k-identity-verification\nGeneral information\, not tax\, legal or financia l advice. URL:https://www.boruconsulting.com/rule-changes#2025-11-18-uk-identity-veri fication CATEGORIES:UK TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:2025-11-26-uk-iht-trust-situs-rule@boruconsulting.com DTSTAMP:20261013T000000Z DTSTART;VALUE=DATE:20251126 DTEND;VALUE=DATE:20251127 SUMMARY:[UK] IHT exit charge when trust assets move offshore after the sett lor leaves DESCRIPTION:Where a settlor stops being a long-term UK resident\, moving th e trust’s assets from UK to non-UK situs afterwards no longer avoids the inheritance tax exit charge. This applies to trust exit charges from 26 N ovember 2025.\n\nWho it affects: Trustees of trusts whose settlor has left \, or is leaving\, the UK.\nLegal basis: Budget 2025 measure amending sect ion 65 of the Inheritance Tax Act 1984\nOfficial source: https://www.gov.u k/government/publications/inheritance-tax-anti-avoidance-measures-for-non- long-term-uk-residents-and-trusts/inheritance-tax-anti-avoidance\n\nhttps: //www.boruconsulting.com/rule-changes#2025-11-26-uk-iht-trust-situs-rule\n General information\, not tax\, legal or financial advice. URL:https://www.boruconsulting.com/rule-changes#2025-11-26-uk-iht-trust-sit us-rule CATEGORIES:UK TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:2026-01-01-ie-entrepreneur-relief-limit@boruconsulting.com DTSTAMP:20261013T000000Z DTSTART;VALUE=DATE:20260101 DTEND;VALUE=DATE:20260102 SUMMARY:[IE] Revised Entrepreneur Relief lifetime limit rises to €1.5 mil lion DESCRIPTION:The lifetime limit on gains taxed at the 10% Capital Gains Tax rate under Revised Entrepreneur Relief rises from €1 million to €1.5 m illion\, for disposals made on or after 1 January 2026.\n\nWho it affects: Founders and owners selling qualifying Irish business assets.\nLegal basi s: Taxes Consolidation Act 1997\, section 597AA\, as amended by Finance Ac t 2025\nOfficial source: https://www.revenue.ie/en/tax-professionals/tdm/i ncome-tax-capital-gains-tax-corporation-tax/part-19/19-06-02b.pdf\n\nhttps ://www.boruconsulting.com/rule-changes#2026-01-01-ie-entrepreneur-relief-l imit\nGeneral information\, not tax\, legal or financial advice. URL:https://www.boruconsulting.com/rule-changes#2026-01-01-ie-entrepreneur- relief-limit CATEGORIES:IE TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:2026-01-01-ie-sarp-threshold@boruconsulting.com DTSTAMP:20261013T000000Z DTSTART;VALUE=DATE:20260101 DTEND;VALUE=DATE:20260102 SUMMARY:[IE] SARP minimum salary rises to €125\,000\; programme extended to 2030 DESCRIPTION:For employees arriving in Ireland on or after 1 January 2026\, the Special Assignee Relief Programme requires a basic salary of at least €125\,000\, up from €100\,000. The programme is extended to arrivals u p to 31 December 2030.\n\nWho it affects: Employers relocating senior staf f to Ireland\, and the staff they relocate.\nLegal basis: Taxes Consolidat ion Act 1997\, section 825C\, as amended by Finance Act 2025\nOfficial sou rce: https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-ga ins-tax-corporation-tax/part-34/34-00-10.pdf\n\nhttps://www.boruconsulting .com/rule-changes#2026-01-01-ie-sarp-threshold\nGeneral information\, not tax\, legal or financial advice. URL:https://www.boruconsulting.com/rule-changes#2026-01-01-ie-sarp-threshol d CATEGORIES:IE TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:2026-02-01-uk-companies-house-fees@boruconsulting.com DTSTAMP:20261013T000000Z DTSTART;VALUE=DATE:20260201 DTEND;VALUE=DATE:20260202 SUMMARY:[UK] Companies House fees change DESCRIPTION:The digital filing fee for incorporating a company rises to £1 00 and for a confirmation statement to £50. The digital fee for a volunta ry strike-off falls to £13.\n\nWho it affects: Anyone forming or maintain ing a UK company.\nLegal basis: Companies House fees\, set by regulations under the Companies Act 2006\nOfficial source: https://www.gov.uk/governme nt/news/companies-house-fees-are-changing-from-1-february-2026\n\nhttps:// www.boruconsulting.com/rule-changes#2026-02-01-uk-companies-house-fees\nGe neral information\, not tax\, legal or financial advice. URL:https://www.boruconsulting.com/rule-changes#2026-02-01-uk-companies-hou se-fees CATEGORIES:UK TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:2026-04-01-uk-joint-filing-service-closed@boruconsulting.com DTSTAMP:20261013T000000Z DTSTART;VALUE=DATE:20260401 DTEND;VALUE=DATE:20260402 SUMMARY:[UK] Joint HMRC and Companies House filing service has closed DESCRIPTION:The free online service for filing company accounts and the Com pany Tax Return together was available up to and including 31 March 2026. From 1 April 2026 the Company Tax Return must be filed with HMRC through c ommercial software\, and accounts are filed separately with Companies Hous e.\n\nWho it affects: Companies that filed their own accounts and tax retu rn without an agent or software.\nLegal basis: HMRC and Companies House se rvice change\nOfficial source: https://www.gov.uk/guidance/closure-of-the- service-to-file-your-company-accounts-and-tax-return\n\nhttps://www.boruco nsulting.com/rule-changes#2026-04-01-uk-joint-filing-service-closed\nGener al information\, not tax\, legal or financial advice. URL:https://www.boruconsulting.com/rule-changes#2026-04-01-uk-joint-filing- service-closed CATEGORIES:UK TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:2026-04-06-uk-badr-rate-18@boruconsulting.com DTSTAMP:20261013T000000Z DTSTART;VALUE=DATE:20260406 DTEND;VALUE=DATE:20260407 SUMMARY:[UK] Business Asset Disposal Relief rate rises to 18% DESCRIPTION:Gains that qualify for Business Asset Disposal Relief or Invest ors’ Relief are taxed at 18% for disposals on or after 6 April 2026\, up from 14% (and 10% before 6 April 2025). Anti-forestalling rules decide wh ich rate applies when a contract signed earlier completes later.\n\nWho it affects: Founders and shareholders selling a business or qualifying share s.\nLegal basis: Finance Act 2025\nOfficial source: https://www.gov.uk/hmr c-internal-manuals/capital-gains-manual/cg63955\n\nhttps://www.boruconsult ing.com/rule-changes#2026-04-06-uk-badr-rate-18\nGeneral information\, not tax\, legal or financial advice. URL:https://www.boruconsulting.com/rule-changes#2026-04-06-uk-badr-rate-18 CATEGORIES:UK TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:2026-10-30-uae-einvoicing-provider-deadline@boruconsulting.com DTSTAMP:20261013T000000Z DTSTART;VALUE=DATE:20261030 DTEND;VALUE=DATE:20261031 SUMMARY:[UAE] E-invoicing: large businesses must appoint a service provider DESCRIPTION:Businesses with revenue of AED 50 million or more must have app ointed an accredited e-invoicing service provider. The deadline was extend ed from 31 July 2026\; go-live for these businesses stays at 1 January 202 7.\n\nWho it affects: UAE businesses with revenue of AED 50 million or mor e.\nLegal basis: Ministerial decisions on the UAE e-invoicing system\, as amended in May 2026\nOfficial source: https://mof.gov.ae/en/news/ministry- of-finance-announces-targeted-amendments-to-einvoicing-system-decisions/\n \nhttps://www.boruconsulting.com/rule-changes#2026-10-30-uae-einvoicing-pr ovider-deadline\nGeneral information\, not tax\, legal or financial advice . URL:https://www.boruconsulting.com/rule-changes#2026-10-30-uae-einvoicing-p rovider-deadline CATEGORIES:UAE TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:2026-11-18-uk-identity-verification-transition-ends@boruconsulting.com DTSTAMP:20261013T000000Z DTSTART;VALUE=DATE:20261118 DTEND;VALUE=DATE:20261119 SUMMARY:[UK] Identity verification transition period ends DESCRIPTION:The 12-month transition that began on 18 November 2025 ends. Di rectors and PSCs who were already on the register verify by their own due date: a director gives a personal code in the company’s next confirmatio n statement\; a PSC who is not also a director gives it within the first 1 4 days of their birth month.\n\nWho it affects: Directors and PSCs of ever y UK company\, wherever they live.\nLegal basis: Economic Crime and Corpor ate Transparency Act 2023\nOfficial source: https://www.gov.uk/guidance/ve rify-your-identity-for-companies-house\n\nhttps://www.boruconsulting.com/r ule-changes#2026-11-18-uk-identity-verification-transition-ends\nGeneral i nformation\, not tax\, legal or financial advice. URL:https://www.boruconsulting.com/rule-changes#2026-11-18-uk-identity-veri fication-transition-ends CATEGORIES:UK TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:2027-01-01-uae-einvoicing-go-live@boruconsulting.com DTSTAMP:20261013T000000Z DTSTART;VALUE=DATE:20270101 DTEND;VALUE=DATE:20270102 SUMMARY:[UAE] E-invoicing goes live for large businesses DESCRIPTION:Businesses with revenue of AED 50 million or more must have imp lemented the UAE e-invoicing system. Smaller businesses follow in later ph ases.\n\nWho it affects: UAE businesses with revenue of AED 50 million or more.\nLegal basis: Ministerial decisions on the UAE e-invoicing system\nO fficial source: https://mof.gov.ae/en/news/ministry-of-finance-announces-t argeted-amendments-to-einvoicing-system-decisions/\n\nhttps://www.borucons ulting.com/rule-changes#2027-01-01-uae-einvoicing-go-live\nGeneral informa tion\, not tax\, legal or financial advice. URL:https://www.boruconsulting.com/rule-changes#2027-01-01-uae-einvoicing-g o-live CATEGORIES:UAE TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:2027-04-06-uk-pensions-within-iht@boruconsulting.com DTSTAMP:20261013T000000Z DTSTART;VALUE=DATE:20270406 DTEND;VALUE=DATE:20270407 SUMMARY:[UK] Unused pension funds come within inheritance tax DESCRIPTION:For deaths on or after 6 April 2027\, most unused pension funds and pension death benefits count towards the value of the estate for inhe ritance tax.\n\nWho it affects: Anyone with UK pension savings they may no t draw in full\, and their estate plans.\nLegal basis: Amendments to the I nheritance Tax Act 1984\, the Finance Act 2004 and ITEPA 2003\nOfficial so urce: https://www.gov.uk/government/publications/inheritance-tax-on-pensio ns-technical-note\n\nhttps://www.boruconsulting.com/rule-changes#2027-04-0 6-uk-pensions-within-iht\nGeneral information\, not tax\, legal or financi al advice. URL:https://www.boruconsulting.com/rule-changes#2027-04-06-uk-pensions-with in-iht CATEGORIES:UK TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:2028-04-01-uk-software-only-accounts@boruconsulting.com DTSTAMP:20261013T000000Z DTSTART;VALUE=DATE:20280401 DTEND;VALUE=DATE:20280402 SUMMARY:[UK] Company accounts must be filed through software DESCRIPTION:Accounts filed on or after 1 April 2028 must be filed through c ommercial software in iXBRL format\, and web and paper filing of accounts closes. Small companies and micro-entities must also file a profit and los s account\, with an option to keep it off the public register.\n\nWho it a ffects: Every UK company\, including dormant companies.\nLegal basis: Econ omic Crime and Corporate Transparency Act 2023\nOfficial source: https://w ww.gov.uk/guidance/using-software-to-file-your-companys-information\n\nhtt ps://www.boruconsulting.com/rule-changes#2028-04-01-uk-software-only-accou nts\nGeneral information\, not tax\, legal or financial advice. URL:https://www.boruconsulting.com/rule-changes#2028-04-01-uk-software-only -accounts CATEGORIES:UK TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:2029-12-31-uae-small-business-relief-ends@boruconsulting.com DTSTAMP:20261013T000000Z DTSTART;VALUE=DATE:20291231 DTEND;VALUE=DATE:20300101 SUMMARY:[UAE] Small Business Relief: the last tax periods that can claim it DESCRIPTION:A resident business with revenue of AED 3 million or less can e lect to be treated as having no taxable income for tax periods ending on o r before 31 December 2029. The end date was extended from 31 December 2026 in August 2026. The relief is not available to a qualifying free zone per son.\n\nWho it affects: Small UAE businesses and freelancers with revenue of AED 3 million or less.\nLegal basis: Ministerial Decision No. 73 of 202 3\, as amended by Ministerial Decision No. 131 of 2026\nOfficial source: h ttps://mof.gov.ae/en/news/ministry-of-finance-announces-extension-of-small -business-relief-for-corporate-tax-purposes-until-31-december-2029/\n\nhtt ps://www.boruconsulting.com/rule-changes#2029-12-31-uae-small-business-rel ief-ends\nGeneral information\, not tax\, legal or financial advice. URL:https://www.boruconsulting.com/rule-changes#2029-12-31-uae-small-busine ss-relief-ends CATEGORIES:UAE TRANSP:TRANSPARENT END:VEVENT END:VCALENDAR