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Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.

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

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…

Find out which investments qualify for Innovative Finance Individuals Savings Accounts (ISAs).

Find out which online gambling free games and bonuses you offer are liable to tax, and how to calculate your liability.

Find out what investments qualify for a cash ISA, and the rules on connected accounts.

Find out how the scheme works, including issuing shares and raising money and how to submit a compliance statement.

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

Find out important information about changes to the employment related securities (ERS) net settlement reporting requirements.

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

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