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⁺Other essentials

Some more key tax and business topics...

Making Tax Digital for Individuals

Outlining the Making Tax Digital regulations for individuals.

VAT - Making Tax Digital

An overview of the Making Tax Digital for VAT regulations.

Bribery Act 2010

This factsheet gives an overview of the procedures you must put in place in relation to the Bribery Act 2010.

Capital allowances

An introduction to the main capital allowances.

Cash basis for the self-employed

An overview of the cash basis scheme for small unincorporated businesses.

Criminal Finances Act 2017

A guide to the Criminal Finances Act 2017.

Charities in England and Wales: trustees' responsibilities

The main responsibilities for charity trustees.

Charities in Scotland: trustees' responsibilities

We consider the various responsibilities of being a Scottish Charity Trustee with particular emphasis on accounting and audit requirements.

Employed or self employed?

How to determine whether you are employed or self-employed?

Employer supported childcare

An introduction to the rules governing ESC.

How long should you keep books and records?

A guide to the rules for record retention.

How to gain the most from your accounting records

Reducing the time needed in your accounts preparation.

Husband and wife businesses

The tax and legal issues of owning a business with a spouse.

Preventing Late Payments

Tips to help businesses avoid falling victim to the 'late payment culture'.

Salary sacrifice

A guide to the tax and NIC advantages.

Take care to avoid a penalty

Make sure your tax affairs avoid an HMRC penalty.

The Construction Industry Scheme

Rules for contractors.

The National Living Wage and the National Minimum Wage

Ensure you are compliant with all the rates.

15 Jan 2021

COVID-19 is reasonable excuse for self assessment late filing, says HMRC

HMRC says it will accept coronavirus (COVID-19) as a reasonable excuse for the late filing of self assessment tax returns.

15 Dec 2020

Preparing for the end of the Brexit transition period

Considering the changes set to take effect from 1 January 2021.