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The Industrial Energy Transformation Fund (IETF) supports the development and deployment of technologies that enable businesses with high energy use to transition to a low carbon future.

• Updated: 3 July 2025

Cashflow is an indicator of your company’s health.

• Updated: 7 July 2023

Small businesses can record income and expenses when money is actually paid rather than when they've invoiced or received

• Overview

  Cash basis accounting is the standard way to record your income and…

• Who can use cash basis

  You can use cash basis if you’re a sole trader or partnership without…

• How to record income and expenses

  You must keep records of all business income and expenses. You’ll need to…

• Cash basis before 6 April 2024

  From 6 April 2024, cash basis became the default method of accounting. You…

Cash accounting and VAT - eligibility, thresholds, joining and leaving the scheme

Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.

• Updated: 18 December 2023

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.

Rules covering how entertainment and modelling agencies work; charging fees and refunds for for finding work

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.

• Updated: 22 November 2023

The Foreign, Commonwealth & Development Office (FCDO) invited UK school students to write about big economic challenges by 29 June 2025. Competition now closed.

• Updated: 22 October 2025

Upper Tribunal Administrative Appeals Chamber decision by Judge Caldwell on 29 December 2025.

• Updated: 4 February 2026