Sole Trader vs Limited Company — 2026/27 guide
Sole trader vs limited company 2026/27 — the Ltd tax case has narrowed after CT 19/25% + April 2026 dividend rise. Real crossover, beyond-tax factors.
About this hub
This SmartBooks resource hub brings together plain-English guides on sole trader vs limited company — business structure for UK accountancy firms, landlords, sole traders and small businesses. Each guide answers one question directly, so you can read only what you need.
There are 7 guides in this hub, listed below with a short summary of each. The hub is kept current as HMRC rules change. To see how SmartBooks supports this work, start free or book a 15-minute demo.
Guides in this hub
Sole trader vs limited company — which saves you tax in 2026/27?
Pillar guide to UK business structure 2026/27 — Ltd tax case has narrowed.
Read the guideSole trader vs limited company: the tax difference explained
Spoke 1 — the two systems side by side.
Read the guideAt what profit should I become a limited company in 2026/27?
Spoke 2 — the profit crossover for incorporating.
Read the guideHas the tax advantage of a limited company shrunk?
Spoke 3 — yes, significantly. CT rise + April 2026 dividend rise.
Read the guideBeyond tax — liability, credibility, pensions and selling
Spoke 4 — the non-tax factors in the structure decision.
Read the guideSwitching from sole trader to limited company — the tax side
Spoke 5 — incorporation relief, VAT, timing, and the wind-down options.
Read the guideWhich is right for you — sole trader or limited company?
Spoke 6 — the 5-factor decision framework + how RR advises.
Read the guide
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