Practical, plain-English guidance on audit, tax, VAT, accounts and advisory — written by our chartered accountants.
1224 articles · page 15 of 102
Every VAT-registered business must keep its VAT records and file its VAT returns using software that is compatible with Making Tax Digital (MTD) , unless HMRC has granted an exemption. HMRC…
Read articleIn accounting, an accrual is a cost the business has incurred in a period but has not yet been invoiced for or paid, recorded as a liability at the period end. The wider accrual basis (or accruals…
Read articleThe Renters' Rights Act 2025 is the biggest change to private renting in England in decades. It received Royal Assent on 27 October 2025 , and its main tenancy reforms took effect on 1 May 2026 .…
Read articleThe trading allowance is an income tax exemption of £1,000 a year for individuals with small amounts of self-employed, casual or miscellaneous income. If your total gross receipts from these…
Read articleYou can move ISA money to another provider, or to a different type of ISA, at any time without losing its tax-free status and without using any of your £20,000 annual allowance. The transfer must…
Read articleDORA is the EU's Digital Operational Resilience Act , Regulation (EU) 2022/2554 . It sets uniform rules for how EU financial entities manage ICT risk, report major ICT incidents, test their…
Read articleSeverance pay is the money an employer pays when it ends someone's employment. UK law does not define "severance pay" as such. In practice it is a package made up of statutory redundancy pay where…
Read articleA chartered accountant is a qualified accountant who is a member of a chartered accountancy institute. In England and Wales that means ICAEW , whose qualification is the ACA . To qualify, a…
Read articleTo register for PAYE you register as an employer with HMRC, online for most limited companies, before your first payday but no more than 2 months before you start paying people. You must register…
Read articleA self-certification form is the employee's own written statement that they were off work sick. It covers the first 7 days of sickness , for which an employer cannot demand medical evidence; after…
Read articlePension advice in the UK comes in three tiers. Free, impartial guidance is available from MoneyHelper and, if you are 50 or over with a defined contribution pension, a free Pension Wise…
Read articleA remittance advice is a note sent by a customer to a supplier to say that a payment has been made and which invoices it covers . It typically shows the payment date, the amount, the payment…
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