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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…
Cashflow is an indicator of your company’s health.
Check the rules on ISA subscriptions and what counts towards the subscription limit if you're an ISA manager.
Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
Find out how venture capital schemes work, who can apply and what tax reliefs are available for your investors.
Find out how to operate PAYE if you pay your employees with assets that can be sold or cashed in, like stocks, shares or cryptoassets.
Recovering sums due in respect of antecedent recoveries such as excessive pension contributions, misfeasance of directors, voidable dispositions and transactions defrauding creditors
You must declare £10,000 or more in cash, or the equivalent in another currency, if you take it between Great Britain and any other country.
Cash accounting and VAT - eligibility, thresholds, joining and leaving the scheme
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.
Find out if you’re a money service business and need to register with HMRC under the money laundering regulations.
Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)
How to use a risk-based approach to carry out compulsory risk assessments of your business.
This research is part of the Gender, Growth and Labour Markets in Low-Income Countries programme
Find out if your social enterprise meets the conditions of the social investment tax relief (SITR) scheme for investments made on or before 5 April 2023.
How to work out the customs value of imported goods that are free of charge, used, rented or leased if you're an importer or clearing agent.
Find out if you’re a high value dealer and need to register with HMRC under the money laundering regulations.
What to do about tax and National Insurance if you pay an employee free of tax.
Find out what you must show on P11D and P11D(b) to declare your company's expenses, benefits and Class 1A National Insurance contributions.
Don’t include personal or financial information like your National Insurance number or credit card details.
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