2024年12月18日 · As we end the end of the calendar year and approach start of the 2025/26 tax year, getting ahead of key dates and deadlines and sharing them with your clients long before they appear is a great way to be prepared for the year ahead.

Payroll Manager is a comprehensive, easy to use, HMRC recognised for 2019-20 RTI compliant payroll software package used by thousands of SME’s, agents, accountants and CIS Contractors across the UK. In the first 6 months of the tax year 2018-19, more than 1.5 million RTI submissions were successfully filed through our software.Features to support Automatic …

2022年10月14日 · Company shares are not a one-size-fits-all thing and will come under several different share classes. As long as due process is followed, and subject to any restrictions in its articles of association, new share classes can be created by companies at any time.

2024年10月30日 · Rebecca Cave compiles a guide to the main tax rates and allowances updated in the Autumn Budget, showing the main changes that were announced on 30 October 2024

2010年5月9日 · Out of Scope or Exempt Out of scope - nothing to do with VAT at all (eg. payroll transactions, internal bookkeeping journals etc...) Exempt supply - means that businesses supplying exempt goods/services cannot claim back the …

2021年12月7日 · FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland deals with deferred tax in Section 29 Income Tax.For micro-entities choosing to prepare financial statements under FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime, deferred tax is irrelevant.. FRS 102 requires deferred tax to be recognised on …

2024年8月13日 · On-balance sheet lease accounting. The FRC has aligned FRS 102, Section 20 Leases to IFRS® 16 Leases, albeit with additional simplifications and practical expedients to allow the new treatments to be proportionate to private entities.. Under the new recognition and measurement principles, a lessee will no longer distinguish between a finance lease and an …

2024年6月21日 · report the results of the accounting period up to box 64/65, bring in any basis period reform adjustments in the second part of the return. Whilst this might sound relatively simple, exactly how it works in practice will depend on what accounts the business draws up.

2022年5月13日 · Under the Gift Aid scheme, charities may reclaim basic-rate tax from monetary donations received from UK taxpayers. In the case of a donor making a charitable donation of £100, the charity will receive the donation of £100 and because the donation is deemed to have been paid under the deduction of basic-rate income tax, the charity can reclaim £25 from …

2021年6月29日 · Small companies need not disclose directors’ remuneration and other benefits following an amendment to company law by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (SI 2015/980).. However, small companies may need to provide this disclosure in certain situations – for example, if the remuneration structure is not carried …