Resources
The official references worth keeping close.
A curated set of statutory and regulatory references for UK businesses, charities and organisations. Each link goes to the source publisher, we don't host copies because the texts are updated and you want the current edition.
Official sources
Standards, guidance & legislation
- Page
Companies House, filing your accounts
GOV.UK / Companies House
Deadlines, formats and requirements for filing annual accounts and confirmation statements.
Open - Page
HMRC, Corporation Tax
GOV.UK / HM Revenue & Customs
Registration, rates, reliefs and the deadlines for company tax returns and payment.
Open - Page
Making Tax Digital for VAT
GOV.UK / HM Revenue & Customs
Digital record-keeping and submission requirements for VAT-registered businesses.
Open - Page
Self Assessment tax returns
GOV.UK / HM Revenue & Customs
Who must file, what to include, and the deadlines for directors, sole traders and landlords.
Open - Page
Automatic enrolment, employer duties
The Pensions Regulator
What employers must do on workplace pensions, from assessment through to re-enrolment.
Open - Page
Charity reporting and accounting
GOV.UK / Charity Commission
Preparing annual accounts and reports, and the thresholds for independent examination and audit.
Open
Briefings
Short notes from our practice.
Clear summaries of changes and concepts that come up most often in our engagements.
Management accounts vs statutory accounts
Statutory accounts are the annual filing for Companies House and HMRC. Management accounts are the regular figures you use to run the business: profit and loss, balance sheet and cash position, month by month.
When a charity needs an independent examination
Most charities with gross income between the small-charity threshold and the audit threshold need an independent examination rather than a full audit. Above the audit threshold, a statutory audit is required.
Why internal audit is worth it for smaller organisations
Independent, risk-based internal audit gives your board or audit committee assurance that controls, governance and risk management are working, and flags issues while there is still time to act on them.
Need help interpreting one of these?
We're happy to take questions on accounts, tax, VAT, payroll or charity reporting, even if you're not (yet) a client.
Ask us a question