Error within the Hardmans Tax Table 2025-26

Important information for accountancy trainees using Hardmans Tax Tables in their accountancy exams!

Within the Hardmans Tax Table 2025-26 there is an error is in relation to ‘business asset disposal relief and investor relief’ which should have been changed from 10% to 14%.

This will be corrected for the 2027 version of the tax tables and an errata will be issued via the normal route.  Unfortunately, a note cannot be added to the Tax Tables themselves. 

This will potentially impact TCP live exams in 2026, as the tax tables will have the incorrect percentage for these reliefs of 10%. No errata will be given in the live exams but an allowance will be made for students using either 10% or 14%.

So don’t worry, you won’t be peanalised for using the incorrect percentage!