H Armstrong & Associates Ltd

02/07/2026

Belfast Health and Social Care Trust Southern Trust NHS

02/07/2026

🩺 Doctors and dentists in Northern Ireland — Making Tax Digital treats every part of your income differently. Do you know which side of the line you're on?

MTD for Income Tax is now live, and the first quarterly update is due 7 August 2026. For medical and dental professionals the rules are anything but straightforward:

👩‍⚕️ Hospital consultants — Your HS(C) salary is PAYE and doesn't count. But your private practice fees do. Gross private income over £50,000 on your 2024/25 return (that's fees before expenses, room hire or indemnity) puts you in MTD now — quarterly digital submissions, not one January return.

🦷 Associate dentists — Since HMRC withdrew the automatic self-employment concession, most associates remain self-employed under general status rules — which means your gross associate fees (before lab bills and superannuation) almost certainly exceed £50,000. If you haven't signed up, you're already a quarter behind.

🩺 GP and dental partners — Partnership income is currently OUTSIDE MTD — no mandation date has been set. But your personal locum work, out-of-hours sessions or private fees outside the partnership DO count towards the threshold. Many partners wrongly assume they're exempt entirely.

🏠 Rental property — Gross rents are added to self-employment income when testing the £50k threshold. A consultant with £35k of private fees and £20k of rents is in scope.

🏢 Incorporated practices — Trading through a limited company keeps that income outside MTD for Income Tax (for now). But with dividend tax rates up 2 percentage points from April 2026, the salary/dividend mix deserves a fresh look — incorporation is not a set-and-forget decision.

And remember: the threshold falls to £30,000 in April 2027 and £20,000 in April 2028 — catching part-time private work, cosmetic clinics and single-property landlords.

At H Armstrong & Associates we act for doctors, dentists and their companies across Northern Ireland. If you're not sure where your income mix leaves you, get in touch before the 7 August deadline.

02/07/2026

📢 Trading goods into Northern Ireland? HMRC has quietly made life a bit easier.

New customs regulations came into force this spring, bringing two practical changes for NI businesses operating under the Windsor Framework:

1️⃣ Switch from waiver to reimbursement — Businesses that claimed duty relief under the Customs Duty Waiver Scheme (CDWS) can now apply to swap that relief to the Duty Reimbursement Scheme (DRS). Why does this matter? CDWS draws down your limited de minimis state aid allowance — switching frees up that headroom for future imports.

2️⃣ 'Interchangeable goods' claims — Previously, a DRS reimbursement claim had to trace the exact goods on which duty was paid. Now, claims can be made by reference to goods of the same type and commercial quality. For businesses with commingled stock, this removes a major practical barrier to reclaiming duty on goods that never entered the EU.

HMRC estimates around 450 additional claims will now be possible — if your business paid EU duty on GB-to-NI movements and the goods stayed in the UK, it's worth reviewing your position.

At H Armstrong & Associates we work with clients on both sides of the border and can help you assess whether a claim or a scheme switch makes sense for your business.

📩 Get in touch if you'd like to discuss.

Belfast Health and Social Care Trust

02/07/2026

⏰ Five weeks to the first Making Tax Digital deadline — and HMRC won't sign you up automatically.

MTD for Income Tax went live on 6 April 2026. If your gross income from self-employment and/or property was over £50,000 on your 2024/25 tax return, you're in scope — and your first quarterly update is due by 7 August 2026.

Here's what's catching people out:

❌ There's no automatic enrolment. Even if you received a letter from HMRC, you (or your agent) must actively sign up and connect MTD-compatible software before you can submit.

❌ Being registered for MTD for VAT doesn't cover you — Income Tax is a separate sign-up.

❌ Multiple income sources? A sole trade plus a rental property means separate quarterly updates for each — that's 8 submissions a year, not 4.

✅ The good news: HMRC has confirmed a soft landing for 2026/27, so no penalty points for late quarterly updates in year one. But that doesn't apply to your final declaration or tax payments — and falling behind on digital records now makes January 2028 a lot harder.

Thresholds drop to £30,000 in April 2027 and £20,000 in April 2028, so even if you're not caught yet, your turn is coming.

At H Armstrong & Associates we're getting clients signed up, software-ready and ahead of the 7 August deadline. If you're unsure whether MTD applies to you — or you've had the HMRC letter and don't know where to start — get in touch.

10/01/2026