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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…
How to use a cost utility analysis to evaluate your digital health product.
Common user charge rates and how the charge will apply to imports entering Great Britain through the Port of Dover and Eurotunnel from 30 April 2024.
Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)
If you're an employer and provide expenses or benefits to employees or directors, you might need to tell HMRC and pay tax and National Insurance on them
Business expenses you can claim if you're self-employed
Find out about exemptions for paid or reimbursed expenses that were previously covered by a dispensation.
Use this list to check if you can claim a fixed amount of tax relief (also known as 'flat rate expenses') for your work expenses if you're an employee.
Use a simpler calculation to work out income tax for your vehicle, home and business premises expenses
Tax and reporting rules for employers who provide transport subsistence expenses for employees.
Tax and reporting rules for employers providing entertainment for clients
As an employer, you might need to report any expenses or benefits you provide to employees - tax and National Insurance (NI) payments
Find examples to help landlords avoid common mistakes when working out and reporting income and profit from renting out a property.
Find out about the tax treatment of other types of travel and related expenses such as training courses, removal expenses, car parking and overnight expenses.
The Common Chart of Accounts is the set of codes to be used across central government for financial reporting into the OSCAR system.
How to use a cost effectiveness analysis to evaluate your digital health product.
How to tax employee expenses for entertaining clients.
Tax and reporting rules for employers covering public transport expenses for employees
Find out information about employee incidentals overnight expenses for business travel.
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