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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

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…

How to pay into or top up your cash account if you're making a frontier declaration.

• Updated: 1 April 2025

Make a request to withdraw funds from your cash account.

• Updated: 19 August 2025

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.

• Updated: 19 December 2018

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 pay your voluntary Class 3 National Insurance contributions - online, Direct Debit, bank transfer, cheque.

How to work out splitting up money, property and possessions when you divorce or dissolve a civil partnership - including mediation.

Acting as an attorney - duties, including finding an enduring power of attorney, registering an EPA, starting to act, making gifts and stopping being an attorney