Guides and resources for accountancy practices
The rules small UK practices work to on accounts, tax, payroll and Making Tax Digital, with every figure linked to GOV.UK, legislation.gov.uk or the professional bodies. Each guide shows the date it was last checked.
Guides by topic
Running a practice
Engagement letters, anti-money laundering, agent authorisation and professional body rules.
11 guidesYear-end accounts and Companies House
Statutory accounts, FRS 105 and FRS 102, audit exemption, revisions and striking off.
19 guidesCorporation tax
CT600 pages, rates, associated companies, losses, loans to participators and payment dates.
12 guidesVAT
Registration, schemes, the reverse charge, import VAT, penalties and the return box by box.
12 guidesSelf Assessment
Who files, registering, payments on account, penalties, property income and capital gains.
10 guidesPayroll and CIS
RTI submissions, the payroll year end, benefits, statutory pay, directors' NI and CIS.
10 guidesBookkeeping
Double entry, reconciliation, accruals, depreciation, directors' loans and keeping records.
10 guidesMaking Tax Digital
The timeline, agent roles, quarterly updates, exemptions, penalties and a dated record of each change.
10 guidesAI in accounting
Professional body guidance, data protection, confidentiality, AML and checking the output.
7 guidesChoosing accounts software
Accounts production software compared, what each package costs a small practice and moving from desktop software.
Using Accountin
Step-by-step articles for each screen are in the help centre.