The accountant’s guide to surviving the Christmas period(without losing your sanity)

December is a strange month for business owners. You’re trying to finish the year strong, reply to emails and pretend you haven’t eaten a full box of Celebrations before lunch. The pace slows, clients disappear, and yet somehow, your to do list grows.

The great pre Christmas cash check

December cash flow is like the weather in Sussex, unpredictable with a chance of “oh no.” Review your incoming payments, nudge late invoices, and plan ahead for the January dip. A ten-minute review now saves a festive headache later.

Sort your staff costs and seasonal extras

Bonuses, parties, gift cards? Make sure everything is accounted for correctly. HMRC is surprisingly interested in your festive generosity.  Some gifts are tax free, some are taxable and some might need reporting.  (Ask us if you’re not sure - we’ve seen every scenario).

Annual allowances - use them before they hibernate

Check your pension contributions, capital allowances and tax efficient investments. December is your last window to optimise before the year winds down. A small adjustment can make a big difference to your tax bill.

Review your 2025–2026 strategy (preferably with a hot chocolate)

December is the perfect moment to look ahead.

• What worked?
• What didn’t?
• Where’s the growth?
• What resources will you need?

It doesn’t need to be a big strategic overhaul, just a clear direction for January so you don’t start the year feeling behind.

Get your accounting software ready for 2026.

Are you MTD-ready?  Is your bookkeeping tidy?  Do you still have receipts hiding in your glovebox?  Use the quieter December weeks to update, upgrade and organise.

The gift of good records

Give yourself a present this year - clean bookkeeping. Reconcile everything you’ve been ignoring.  Clear the mess.  Delete the duplicates.  Your future self will send you a thank-you card.

Remember - rest is a business strategy

Seriously. A calmer business owner makes better decisions.  Take some proper time off if you can. Even one quiet day helps reset your brain for a more productive January.

December doesn’t need to be stressful.  With a little planning and a little humour, you can wrap up the year neatly and step into 2026 confident and organised.  And if you need support, we’re only a phone call away.