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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.
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…
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…
This policy statement sets out the government’s policy concerning access to cash deposit and withdrawal services for relevant current accounts across the UK.
This document provides an update on developments within the UK’s cash infrastructure and the work of the Joint Authorities Cash Strategy (JACS) Group.
This Call for Evidence sets out the government’s legislative aims for protecting access to cash, and sought views on key considerations for the future of the UK’s cash system. The Call for Evidence has concluded and a Summary of Responses...
What to do about tax and National Insurance if you pay an employee free of tax.
Product Safety Report for Simulated Supermarket Cash Register Toy presenting a medium risk of suffocation
How to send a cash balance to the Bona Vacantia division.
Use form CDSCAW1 to withdraw funds from your cash account if you need a refund.
Cashflow is an indicator of your company’s health.
The policy statement sets out the Government’s intention to provide the Bank of England with the powers necessary to ensure the UK’s wholesale cash infrastructure remains effective, resilient and sustainable.
Evidence from an Impact Evaluation of a Cash Transfer Program in Northern Nigeria
A rigorous review of the impacts of cash transfers and the role of design and implementation features
This tax information and impact note details legislation introduced to expand the income tax cash basis for the self-employed and partnerships, and to set the cash basis as the default method of calculating trading profits.
What happens to money in your Court Funds Office account when you recover your mental capacity.
This research is part of the Gender, Growth and Labour Markets in Low-Income Countries programme
Help to understand debts and deductions taken from Universal Credit payments and who to contact about your debts and deductions if you're struggling financially.
Find out what investments qualify for a cash ISA, and the rules on connected accounts.
This measure replaces a general prohibition on deductions for capital expenditure in calculating taxable profits using the cash basis.
Don’t include personal or financial information like your National Insurance number or credit card details.
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