Technical resources

Model accounts

ACCA is updating its successful and regularly requested free proforma model accounts

Anti-money laundering

Under the regulations practitioners 
are required to risk-profile their business.

Companies House: suspicious emails

Some practitioners have received emails purporting to be from Companies House

Cyber attacks

Membership of the CiSP will help accountancy firms defend themselves from cyber attacks

Self-assessment filing issues

There are ongoing problems with the SA tax calculator

Consultative Committee of Accountancy Bodies – Ireland technical guidance

The CCAB-I ensures that the profession speaks with a single voice and makes it easier for regulatory bodies to deal with our issues. A selection of CCAB-I guidance papers can be accessed from this page.

Accountants' reports

The SRA has highlighted its expectations of accountants' reports

Accountants' reports

The SRA has highlighted its expectations of accountants' reports

Suspicious activity reports (SARs)

The National Crime Agency (NCA) has issued SARS Regime Good Practice Frequently Asked Questions: Defence Against Money Laundering (DAML)

Businesses fined £1.7m for breaching company law

The Competition and Markets Authority has highlighted a recent case that resulted in the businesses concerned being fined £1.7m

Taxation of pension benefits

The key points to consider when looking at how inherited pension pots are taxed

Relief available on losses on loans by traders

The how, when and by whom relief can be claimed on losses

capital gains and chattels

A refresher on CGT and chattels

CGT loss relief when a taxpayer dies

What to consider when it comes to CGT losses, including worked example

Jointly owned property and form 17

Guidance on how and when to use form 17 with regards to jointly owned property

Finalising clients’ tax returns

Browse our ‘aide memoire’ of common and quirky issues/errors/omissions

Eight things you should know about pensions

Guidance on eight key areas you can share with clients prior to completing their self assessment tax returns

Personal income tax – interest on qualifying loans

Under Income Tax Act 2007 (ITA) s383, interest paid on ‘qualifying loans’ is deductible in the tax computation

Averaging profits for farmers

Farmers and market gardeners in the UK may obtain relief by averaging the profits of consecutive years

When are pre-letting expenses allowed?

A look at pre-letting expenses and the issue of whether repairs are a capital or revenue expense

Rollover relief

A 60-second refresher and worked examples

Tax irregularities – should I resign?

A step-by-step guide to dealing with possible tax irregularities

Interest on loans from residential property income

A new measure will restrict relief for finance costs

Tax changes affecting buy-to-let properties

Tax changes for holding a rental property as an individual, or in a limited company, will need to be carefully considered by landlords

Changes to tax relief for residential landlords

A quick refresher on the impact of the new finance costs restrictions

Allowable expenses when using home as office

Tips to benefit from – and traps to avoid

Badges of trade

A side-by-side comparison of badges of trade between circumstances pointing to trade or investment

Income and expenses helpful hints for tax return

Understanding taxable and non-taxable receipts

Offline options for paying HMRC

Fewer options available for those who choose not to pay online

Paying a self-assessment liability via PAYE code

It could pay to get the details right

Top five most popular self-assessment questions

HMRC has revealed the most popular questions - and answers

Overpayments from customers

Don’t overlook the VAT, tax and legal implications of overpayments

VAT partial exemption

A review of the potential pitfalls

Changes to the VAT flat-rate scheme

A look at how the changes may affect users

VAT on e-commerce transactions

How the VAT regime applies to digital services

IR35 – how to calculate the deemed employment payment

IR35 applies to individuals who would be employees of their clients if they didn’t use a service company

Changes to PAYE tax coding

Why it pays to get it right first time

End of year payroll routines

A summary of the main payroll routines to complete and the deadlines which need to be complied with

Automatic enrolment regulator spot-checks

Why it could pay to know your client's ongoing duties

Auto-enrolment: declaration of compliance

What you need to know about completing a declaration of compliance

Automatic enrolment and small employers

Nobody to put into a pension scheme? You still have duties

Car fuel and mileage allowance

Understanding allowances for employees who use a company car

When audit thresholds can be confusing

The audit thresholds for limited companies changed from 1 January 2016 – and can be confusing for companies

FRS 102 – brace for change

Think you’ve mastered FRS 102? We have news for you…

Changes to ATED reporting

The new rules on annual tax on enveloped dwellings come into force from 1 April 2018

Inheritance tax and how to reduce it

There are a number of steps that clients need to understand to ensure that they receive HMRC allowances

Public sector and IR35 suppliers

Guidance to share with clients who operate in the public sector

People with significant control

Companies must provide details of their PSCs

FRS 105 – a new reporting regime for micro-companies

Guidance to share with clients who operate in the public sector

Directors’ loan account – valid entries are vital

Failing to record directors’ loans can prove costly