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 …

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 all timing differences that have ...

2024年10月30日 · These are the main tax rates and allowances updated following the Autumn Budget on 30 October 2024.

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.

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 operating lease.

2024年10月30日 · The increase to employer national insurance was one of the headline announcements at the Autumn Budget, with all the measures set to be analysed at the Festival of Accounting & Bookkeeping on 12-13 March – book your tickets now. Umbrella Company workers

2021年12月8日 · The full HMRC technical guide to the VAT domestic reverse charge is worth bookmarking, but in summary the key points are:. The rules broadly apply to transactions between VAT registered businesses within the construction industry scheme (CIS) where the customer is not the ‘end user’ (the end user being someone who will not be making an onward supply of construction services).

2024年10月11日 · From 14 October, anybody wanting to claim employment expenses will need to use a paper P87 form and provide supporting evidence to prove their eligibility.. HMRC is tightening the process and adopting a “check first, pay layer” approach after reporting that the current way of working has resulted in many ineligible claims for employment expenses.

2024年10月30日 · The rates of capital gains tax (CGT) on assets such as shares and commercial property change immediately for disposals made on and after 30 October 2024, to align with the CGT rates currently paid on gains from residential property.