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Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.

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 basis

Small businesses can record income and expenses when money is actually paid rather than when they've invoiced or received

Overview
‘Cash basis’ is a way to work out your income and expenses for your Self…
Who can use cash basis
You can use cash basis if you: run a small self-employed business, for…
Getting started
At the end of the tax year, work out your taxable profit from your cash…
How to record income and expenses
You must keep records of all business income and expenses to work out your…
VAT registered businesses
You can start to use cash basis if you’re VAT registered as long as your…
Cash basis changes from the 2024 to 2025 tax year
If you’re a sole trader or partner, cash basis is the default way to work…

Find out which stocks and shares you can purchase, make or hold in an investor's stocks and shares ISA.

Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.

Find out how the scheme works, including issuing shares and raising money and how to submit a compliance statement.

Find out what investments qualify for a cash ISA, and the rules on connected accounts.

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.

Find out which online gambling free games and bonuses you offer are liable to tax, and how to calculate your liability.

Find out which investments qualify for Innovative Finance Individuals Savings Accounts (ISAs).

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