Here, you can find In Practice articles published in 2026, organised by month and topic

Anti-money laundering and fraud

• 2025 ACCA AML annual return

Business management

• SRA consultation: client money in legal services

Corporate reporting

• SORP 2026 and audit thresholds

Employer and employee

• Automatic enrolment thresholds frozen for 2026/27

Ethics

• Changes to the ACCA Rulebook: 2026

Governance, risk and control

• Cyber risk and operational safeguarding

HMRC

• Beware – the latest scam warnings

• Mandatory HMRC registration for UK tax advisers

• New HMRC tool to report suspicious activity

• Enhanced HMRC digital service

Professional skills

• CPD events for practitioners

• Free webinars for practitioners

• On-demand webinars for practitioners

• Understanding global talent trends

Scotland

• Scottish Budget 2026 – in summary

Taxation

• Allowable expenses

• Agricultural and business property relief

• Christmas gifts for staff and customers

• Farmers, market gardeners and averaging profits

• How to file a self-assessment tax return online

• Personal allowance claims for non-residents

• Self-assessment tax returns – seven top tips

• Self-assessment worries – ensuring smoother year ahead

• Ten common claims and elections

AI

• New PCRT guidance issued

Budget

• Final Welsh Budget 2026/27 details

Business management

• Time to do some housekeeping

Client management

• What keeps your clients awake at night?

Company legal matters

• ACSP registration update

• Companies House Update

Corporate reporting

• Publication of final versions of UK Sustainability Reporting Standards: UK SRS S1 and UK SRS S2

Cybersecurity

• NCSC cybersecurity update

Governance, risk and control

• PII considerations during fee transactions

HMRC

• GOV.UK One Login

• HMRC Agent Services Account (ASA) registration

• Recovery of 2025 winter fuel payments

• Suspending penalties for careless inaccuracies

Professional skills

• Accountex London 2026

• CPD events picked for practitioners

• FAB 2026 – for accountancy decision-makers

• Free technical webinars

• Free webinar: 2026 global economic outlook

• Late payments event in Cardiff

• Reset Connect North

• St David’s Day Breakfast 2026

Taxation

• Changes to employment coding

• MTD taxpayer awareness letters

• Now is the time to sign up for MTD for ITSA

• Plant and machinery: the new First-Year Allowance

• Tax year end and upcoming tax changes

AI

• Key areas of risk when adopting AI

Client management

• The importance of engagement letters

Company legal matters

• Companies House updates

• Companies House WebFiling security breach

• Model articles for companies with a sole director

Corporate reporting

• Choosing between FRS 102 and IFRS for SMEs

• FRS 102 lease changes

• Transparency and trust in corporate reporting and audit

Cybersecurity

• Critical cybersecurity updates from the NCSC

HMRC

• Charter Stakeholder Group survey 2026

• Urgent HMRC call to sign up MTD for ITSA clients

Practice management

• Build the perfect accountancy practice

Professional skills

• Accountex London 2026

• Leadership Launchpad – invite to register

• Upcoming CPD events – tax and accounting

• Upcoming technical webinars

• Vodcast: From Practice to Business

SME

• Making audits more proportionate and efficient for SMEs

• Time to Pay Up: major overhaul of UK payment practices

Taxation

• Changes to voluntary national insurance contributions

• Finance Act 2026 published

• Making Tax Digital for Income Tax

• MTD for Income Tax – late filing and record-keeping penalties

• Significant changes coming to work-from-home reliefs