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Cashflow is an indicator of your company’s health.
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…
Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
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.
Check the rules on Individual Savings Account (ISA) subscriptions and what counts towards the subscription limit if you're an ISA manager.
Cash accounting and VAT - eligibility, thresholds, joining and leaving the scheme
Find out how the new Customs Declaration Service cash account works, when it can be used and what type of customs charges you can pay.
Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)
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.
Find out how venture capital schemes work, who can apply and what tax reliefs are available for your investors.
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