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Blue Jay Accountants

Research

Original research for UK businesses

We analyse tax rules, business data and real-world accounting problems to show what they mean for cash, costs and business decisions. Our research includes the methodology, sources and underlying data so the findings can be checked, quoted and reused.

Latest research

Owner-Manager Tax Index / 2026/27

Sole trader vs limited company tax 2026/27

Compare personal cash from £20,000 to £300,000 of business profit, including the change from 2025/26, retained profit and employer pension contributions.

View the research

Key finding

Under the baseline assumptions, the company produces more current personal cash only between £60,142 and £60,506 of annual profit.

One owner, England, Wales and Northern Ireland Income Tax, with no Employment Allowance.

  • 2026/27
  • 57 profit levels
  • 2025/26 comparison
  • Downloadable data

How Blue Jay research works

Transparent assumptions

Every study states what it includes and excludes.

Checkable evidence

Methodology, official sources and underlying data are published alongside the findings.

Published editions

Research is dated, and material post-publication corrections are recorded.