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
Register to vote Register by 18 June to vote in the General Election on 4 July.
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…
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.
You must keep records of your business income and expenses for your tax…
You’ll need to keep records of: all sales and income all business expenses…
You must keep your records for at least 5 years after the 31 January…
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.
Information and guidance on Social Outcomes Partnerships (also known as Social Impact Bonds) and the Life Chances Fund.
Find out more about Local Currency Financing and our Export Refinancing Facility.
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 investments qualify for Innovative Finance Individuals Savings Accounts (ISAs).
How to use a cost benefit analysis to evaluate your digital health product.
A joint consultation on the digital pound, from HM Treasury and the Bank of England.
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.
How to tax a beneficial loan arrangement for a director or employee.
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.
A research paper from the Bank of England
Check the rules on ISA subscriptions and what counts towards the subscription limit if you're an ISA manager.
Find out about our Lines of Credit facility: its benefits, eligibility criteria and how to apply.
VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
Free and impartial help with money and pensions.
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. Please fill in this survey (opens in a new tab).