New questions on 2025/26 SATR

[ladymuck]

Q7 isn't new but the sub-questions are an ever tightening noose...

[DolanAccountancyAshley]

This seems to be a popular topic on a couple of forums today. More info at: https://www.accountingweb.co.uk/tax/...-grow?cm-uuid=[uuid,fallback=]&utm_source=AccountingWEB&utm_campaign=0c10e909 94-EMAIL_CAMPAIGN_2026_03_27_09_29&utm_medium=email&u tm_term=0_-0c10e90994-435603172

[Protagoras]

Looking at HMRC's online portal, I can't see the 2025 / 26 SATR form - either as PDF or to complete online. Where did this come from?

[ladymuck]

Looking at HMRC's online portal, I can't see the 2025 / 26 SATR form - either as PDF or to complete online. Where did this come from?

FreeAgent - you can start prepping the 2025/26 return in there

[ladymuck]

Related to this is the wider additional reporting requirements that HMRC is consulting on for close companies:

https://www.icaew.com/insights/tax-n...g-requirements

Consultation here, for anyone wanting to respond

https://www.gov.uk/government/consul...ting-framework

EDIT: Annoyingly, the consultation form seems to be aimed at accountants and tax advisors.

[sadkingbilly]

wot's a close co??

[Protagoras]

This seems to be aimed at closing a 'tax gap'.

https://commonslibrary.parliament.uk...he-uk-tax-gap/

Maybe simplification of the tax system would help close the 'gap'.

[Protagoras]

wot's a close co??

Most small LtdCos will be 'close'.

https://www.thetaxguide.co.uk/closecompanies.html

[sadkingbilly]

Most small LtdCos will be 'close'.

https://www.thetaxguide.co.uk/closecompanies.html

oh right. - ta much.

[jamesbrown]

The most obvious dot that can be joined from this is the fraction of dividend income that actually comes from the close company. In previous years, box 4 has been total dividend income from all UK companies. Having the decomposition allows a straightforward cross-check with the close company CT return and with the fraction of shares owned by a given shareholder. Some close company directors will inevitably treat their company like a piggy bank, so it will catch any discrepancies.