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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…
What to do about tax and National Insurance if you pay an employee free of tax.
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…
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 new Customs Declaration Service cash account works, when it can be used and what type of customs charges you can pay.
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.
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
Adapt your technology operations, finance models and cost optimisation techniques to get the most out of the public cloud.
Use form CDSCAW1 to withdraw funds from your cash account if you need a refund.
How to pay into or top up your cash account if you're making a frontier declaration.
Cash accounting and VAT - eligibility, thresholds, joining and leaving the scheme
Information and guidance on Social Outcomes Partnerships (also known as Social Impact Bonds) and the Life Chances Fund.
Invoicing and taking payment from customers, what invoices must include, VAT invoices, sole trader invoices, limited company invoices, payment options, charging for late payment, chargebacks
The guide to VAT rules and procedures.
Defence Business Services (DBS) Finance and procurement services order to cash.
Find technical information about the VAT reverse charge if you buy or sell building and construction services.
Find out what investments qualify for a cash ISA, and the rules on connected accounts.
How to charge or reclaim VAT if you offer your customers payments in advance, instalments, deposits, or credit sales.
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