Write a blog article

I work in marketing at an accountancy firm. Help me write a blog article that answers one question a client would ask.

Context: Readers are business owners and individuals with a tax or accounts question and a deadline close behind it. They want to know if it applies to them and what it will cost them to get wrong.

Before you start, ask me for anything missing from this list:
- The question the article answers
- What we know about it first-hand
- Who is reading and what they are deciding
- A sample of our writing

Then:
1. Open with a direct answer in 40 to 60 words.
2. Cover the follow-up questions a reader would ask next, one section each, with the answer first.
3. Use one worked example from what I gave you.
4. End with one next step.

Give me:
- A title under 60 characters
- The article, 700 to 900 words
- A two-sentence summary for the listing page

Rules:
- Use only the facts I give you. Where something is missing, write [detail needed]. Never invent a number, a name, a quote or a source.
- Give general information only. Never write anything that reads as tax advice on a person's own affairs, and never suggest a tax saving or an outcome with HMRC is likely or guaranteed.
- Write in plain English, in our voice if I have given you a sample.
- Do not tell me what the rules or regulations say. If something may be restricted, flag it and I will check.

Finish with a list headed "Check before this goes out". Include these, plus anything else the partner who approves marketing or our ethics and compliance lead should see:
- Every rate, threshold and deadline against the current tax year's official source
- Which tax year and which part of the UK the article covers
- A line saying this is general information only