We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
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…
Find out how much money you need to get a Student or Child Student visa, and how to prove you have the money.
Find out if you’re a money service business and need to register with HMRC under the money laundering regulations.
UKEF can guarantee a buyer credit loan to an overseas borrower in local currency, financing the purchase of capital goods, services and/or intangibles from a UK exporter.
Find out what information you must send with a transfer of funds if you’re a payment service provider.
Don’t lose your opportunity to claim Unclaimed Court Money. The rules are changing and only 1 month remains to claim funds that have been held for 30 years or more.
Information and guidance on Social Outcomes Partnerships (also known as Social Impact Bonds) and the Life Chances Fund.
Records and paperwork you must keep if you're self-employed as a sole trader or partner in a business: income, costs, profit, how long to keep records.
Find out more about Local Currency Financing and our Export Refinancing Facility.
How to tax a beneficial loan arrangement for a director or employee.
Find out which investments qualify for Innovative Finance Individuals Savings Accounts (ISAs).
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.
A joint consultation on the digital pound, from HM Treasury and the Bank of England.
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.
How to use a cost benefit analysis to evaluate your digital health product.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
The Bank of England (the Bank) and HM Treasury have today published their response to the consultation on a digital pound that was launched in February 2023.
Ensuring you get what you pay for.
If you’re coming to the UK, you’ll need to prove you have enough money to support yourself and any dependants in the UK.
Find out about our Lines of Credit facility: its benefits, eligibility criteria and how to apply.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.