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How to tax a beneficial loan arrangement for a director or employee.
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 effectiveness analysis to evaluate your digital health product.
Evidence from an Impact Evaluation of a Cash Transfer Program in Northern Nigeria
The evidence presented in this review demonstrates that cash based responses are VFM for improving outcomes and reducing the cost of the response
Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
How to use a cost utility analysis to evaluate your digital health product.
This note includes the value for money metrics that providers must report on as part of their Annual Accounts reporting and also explains how to calculate the metrics.
Cash accounting and VAT - eligibility, thresholds, joining and leaving the scheme
Find out about the rules when a benefit is provided as part of optional remuneration arrangements.
How to use a cost benefit analysis to evaluate your digital health product.
A rigorous review of the impacts of cash transfers and the role of design and implementation features
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.
Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)
How to work out the customs value of imported goods that are free of charge, used, rented or leased if you're an importer or clearing agent.
Check the rules on ISA subscriptions and what counts towards the subscription limit if you're an ISA manager.
Find out what investments qualify for a cash ISA, and the rules on connected accounts.
This helpdesk report examines the availabel evidence on this topic
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