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Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)
As an employer providing business or private expenses for your employees,…
In general, something only counts as a business expense if your employee…
Private expenses are anything that does not count as a business expense,…
If you provide your employees with a set amount of cash to pay for some…
If you provide a set amount of cash for employees regardless of how they…
The following guides contain more detailed information: criteria for…
Small businesses can record income and expenses when money is actually paid rather than when they've invoiced or received
‘Cash basis’ is a way to work out your income and expenses for your Self…
You can use cash basis if you: run a small self-employed business, for…
At the end of the tax year, work out your taxable profit from your cash…
You must keep records of all business income and expenses to work out your…
You can start to use cash basis if you’re VAT registered as long as your…
If you’re a sole trader or partner, cash basis is the default way to work…
Cash accounting and VAT - eligibility, thresholds, joining and leaving the scheme
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
How to send a cash balance to the Bona Vacantia division.
If you have a health condition or disability, you’ll have an assessment to work out how much Universal Credit you can get and what you need to do in return.
Low Pay Commission recommendations take the minimum wage to its long term target in April 2024
This measure replaces a general prohibition on deductions for capital expenditure in calculating taxable profits using the cash basis.
Thousands of households across the UK are set to be around £3,850 better off as a raft of economic policies come into force.
The vast majority of people and businesses are set to be no further than three miles away from withdrawing cash under a new framework set out by the Treasury.
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