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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 and Economic Crime and Corporate Transparency Act 2023

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.

24 Jun 2026

Brexit burden must be cut, says BCC

The UK government must set out a clear plan to ease the burdens that Brexit has placed on business, says the British Chambers of Commerce (BCC).

23 Jun 2026

More than 100,000 taxpayers yet to register for MTD

Analysis carried out by the Low Incomes Tax Reform Group (LITRG) has suggested that just over half of 216,000 unrepresented taxpayers who must register for Making Tax Digital (MTD) from April 2026 have still not done so.

22 Jun 2026

HMRC urged to understand scale of pension tax relief errors

The Low Incomes Tax Reform Group (LITRG) has urged HMRC to establish the scale of pension tax relief errors that employers make.