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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…
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.
A rigorous review of the impacts of cash transfers and the role of design and implementation features
Cash accounting and VAT - eligibility, thresholds, joining and leaving the scheme
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...
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.
The process to repay all or part of your Help to Buy: Equity Loan, using your own money or other private funds.
This review examines whether there is evidence of broader economic impacts associated with cash transfer programmes
This issue examines these different cash transfers approaches and the evidence for their relative effectiveness
This consultation seeks views on the government’s legislative proposals for protecting access to cash.
We welcome views on options for extending the Income Tax cash basis for self-employed businesses which would allow more businesses to use the simpler regime.
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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