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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.

04 Jun 2026

Three quarters of workers not on track for 'moderate' pension income

Three quarters of UK workers are not on course to save enough for a 'moderate' lifestyle when they retire, according to a report by Pensions UK.

03 Jun 2026

Hospitality sector calls 10% VAT rate

Hospitality businesses, teams and organisations are being urged to sign a new petition calling for the government to cut hospitality VAT to 10% by UKHospitality.

02 Jun 2026

Business confidence improves despite rising concerns about Iran conflict

Confidence in both the UK economy and their own organisations rose amongst business leaders during May, according to research from the Institute of Directors (IoD).