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Field notes

Short reads on running a UK practice.

Plain-English notes on the compliance risks that hide underneath the deadlines — written from the builder's chair, for firm owners who'd rather catch a problem early than explain it later.

Director's loans

What s455 actually costs — and how a DLA drifts into it

A director's loan that isn't repaid within nine months of the year-end attracts a 33.75% charge. Here's how the balance creeps up quietly, and the trial-balance signal that catches it before year-end.

4 min read
VAT · MTD

The MTD submission-window trap

Making Tax Digital didn't just change the format — it changed the timing risk. Why the submission window, not the deadline, is where quarterly VAT goes wrong, and how continuous monitoring closes the gap.

5 min read
Year-end

A growing suspense account is a year-end problem in disguise

Suspense balances are easy to ignore in-quarter and painful to unpick in March. We look at why suspense growth compounds, and what a healthy reconciliation rhythm looks like across a book of clients.

4 min read
Companies House

The client transitions worth catching the night they happen

Incoming directors, charge registrations and accounting-reference changes rarely announce themselves. Why a nightly sweep beats a quarterly check — and what it costs a client when a transition slips past.

3 min read
Practice ops

Solving the "where do I start today?" tax

Most mornings begin with triage, not work. How a critical / quick-wins / watch-outs split turns a wall of clients into a short, ranked list of what actually needs a decision.

4 min read
AI in practice

AI suggests, the accountant decides

Where AI genuinely earns its place in a regulated firm — drafting in your voice, surfacing signals — and the hard line we draw so a human always reviews before anything reaches a client.

5 min read

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