Accessibility links

Other essentials

Fundamental tax, financial and accounting issues.

Some more key tax and business topics...

Making Tax Digital for Individuals

Outlining the Making Tax Digital regulations for individuals.

VAT - Making Tax Digital

An overview of the Making Tax Digital for VAT regulations.

Bribery Act 2010

This factsheet gives an overview of the procedures you must put in place in relation to the Bribery Act 2010.

Capital allowances

An introduction to the main capital allowances.

Cash Basis for the self-employed

An overview of the cash basis scheme for small unincorporated businesses.

Criminal Finances Act 2017

A guide to the Criminal Finances Act 2017.

Charities: trustees' responsibilities

The main responsibilities for charity trustees.

Charities in Scotland: trustees' responsibilities

We consider the various responsibilities of being a Scottish Charity Trustee with particular emphasis on accounting and audit requirements.

Employed or self employed?

How to determine whether you are employed or self-employed?

Employer supported childcare

An introduction to the rules governing ESC.

Accounting records

What records should you keep – and for how long?

How to gain the most from your accounting records

Reducing the time needed in your accounts preparation.

Husband and wife businesses

The tax and legal issues of owning a business with a spouse.

Preventing Late Payments

Tips to help businesses avoid falling victim to the 'late payment culture'.

Salary sacrifice

A guide to the tax and NIC advantages.

Take care to avoid a penalty

Make sure your tax affairs avoid an HMRC penalty.

The Construction Industry Scheme

Rules for contractors.

The National Living Wage and the National Minimum Wage

Ensure you are compliant with all the rates.

20 Jan 2026

Government must ramp up its growth strategy, says think tank

Despite falling behind its peers, the UK economy could be on the brink of a turnaround so the government must up rather than run-down its growth strategy, says the Resolution Foundation.

19 Jan 2026

HMRC app sees 65% rise in self assessment payments

HMRC is reminding taxpayers due to submit their self assessment tax returns that there are many different payment options ahead of the 31 January deadline.

16 Jan 2026

Cost hikes denting small business confidence

Small businesses are facing a tough start to 2026 as confidence slumps in the face of cost hikes, research by the Federation of Small Businesses (FSB) has shown.