Practical, plain-English guidance on audit, tax, VAT, accounts and advisory — written by our chartered accountants.
1224 articles · page 3 of 102
A deed of variation is a written document in which a beneficiary redirects all or part of what they inherit under a will or the intestacy rules. If it is made within 2 years of the death and…
Read articleTo file a confirmation statement, a director or authorised filer logs in to Companies House online with the company's authentication code. They check the information on the register, update…
Read articleGift Aid lets a UK charity or community amateur sports club (CASC) reclaim basic rate tax on donations from UK taxpayers: 25p for every £1 donated, so a £100 gift is worth £125 to the charity. The…
Read articleTo pay corporation tax, use the company's 17-character corporation tax payment reference and pay HMRC online: by approving a payment through your online banking, by Faster Payments, CHAPS or Bacs…
Read articleThe current UK VAT rate is 20% . That is the standard rate, and it applies to most goods and services. There are two other rates: a reduced rate of 5% , for example on children's car seats and…
Read articleThe executor of a will is the person the will appoints to deal with the estate: gather in the assets, pay the debts and taxes, and distribute what is left to the beneficiaries. In England and…
Read articleA sole trader is a self-employed person who owns and runs their business as an individual. There is no company and no separate legal entity: you and the business are the same person in law. A sole…
Read articleBusiness rates are the property tax on non-domestic premises such as shops, offices, pubs, warehouses and factories. To work out your bill, take the property's rateable value, multiply it by the…
Read articleThe SA100 is HMRC's main Self Assessment tax return for individuals. It is the core form on which you report income, gains and reliefs for a tax year. The current version, SA100 (2026) , covers…
Read articlePAYE, short for Pay As You Earn, is HMRC's system for collecting Income Tax and National Insurance from wages and workplace pensions at source. The employer works out the deductions every payday…
Read articleAn emergency tax code is a tax code applied on a non-cumulative basis. Your tax is worked out on each payment on its own, as if you earned that amount every week or month of the year, ignoring…
Read articleThe personal savings allowance lets you earn some savings interest tax-free each tax year. The amount depends on your tax band: £1,000 for basic rate taxpayers, £500 for higher rate taxpayers and…
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