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Helpsheets and guidance by title

Access technical helpsheets, ethical guidance and practice resources by title.

Looking for a list of helpsheets and FAQs by topic? We still have separate lists of helpsheets on new UK GAAP, ethics, practice and technical topics.

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A

A retired director is selling his trading company shares, can he claim entrepreneurs’ investment relief?

ATOL whole firm compliance review checklist

Abbreviated accounts

Abridged accounts for small companies

Accelerated Payment Notices

Acceptance of gifts and hospitality from a client

Acting as a subcontractor

Acting for clients that regularly exceed fee percentage limits

Are there VAT implications on the fee for agreement to supply information about a potential UK property development?

Are there ever any instances where IHT Business Property Relief would be available on furnished holiday lets?

Arrangements of alternates

Audit and assurance helpsheets

Audit committee pre-approval of non-audit services

Audit exemption beginning before 2016

Audit exemption beginning on or after 2016

Audit exemption conditions for companies

Audit of clubs and associations

Audit reports

Audit reports: Impact of independence breaches

Auditing Standards 2016

Auditor Liability Limitation Agreements

Auditor Resignation under Companies Act

Auditor and company responsibilities on resignation from a non public interest company for financial years beginning on or after 1 October 2015

Auditor responsibilities on resignation from a non public company on or after 1 October 2015

Auditor rotation

Auditor rotation for public interest and other listed entities

Auto-enrolment - service planning

Auto-enrolment: Opportunities, risks and service planning

Auto-enrolment: opportunities and risks

B

Basic financial instruments

Board meetings

Bribery Act 2010: Practical summary

Business combinations and goodwill

C

Calculating employee numbers for the small company criteria

Can I charge for giving fairly detailed advice at an initial consultation?

Can a VAT registered client recover all of the VAT on the property they have purchased?

Can a building company recover VAT on household fittings?

Can a client claim any of the capital loss for a property she rented out?

Can a client reclaim VAT on setting up costs for his start-up business, incurred before his VAT registration date?

Can a company claim capital allowances for cost incurred for in-house website development?

Can a freight forwarder charge a client for VAT on imported goods, which the client had assumed were zero-rated?

Can a landlord claim wear and tear allowance in 2016/17 after replacing furnishings in May 2016?

Can a small UK subsidiary of an overseas parent qualify for audit exemption under Companies Act 2006?

Can accounts be prepared in a foreign currency and submitted to Companies House?

Can an entity become audit registered?

Can company directors take net payment equally under an IR35 contract, without incurring further charge to income tax/NIC?

Can goods sold to the UK customer of US company with no UK presence be zero-rated?

Can two companies owned by the same sole shareholder both qualify for employment allowance in the tax year?

Change of appointment

Changes in the composition of a firm

Changes to the rules for National Insurance contributions in relation to sleeping/inactive partners?

Charities - financial reporting and scrutiny

Choosing your alternate

Client cash flow problems

Clients ask about Capital Gains Tax liabilities under the new rules in FA 2015

Clients' money regulations

Clients’ Money Regulations compliance review

Cold file audit compliance review

Companies limited by guarantee

Companies thresholds

Confidentiality of business member

Consolidated and separate financial statements

Consultation arrangements

Contracts of employment

Corporate practice

Covered person

Credit control procedures

Cross selling

D

DPB compliance review

Data Protection

Decision to accept appointment

Disclosure of confidential information

Disclosure of information to the police

Disengagement checklist

Disengagement letters

Do car parking spaces provided for staff count as a taxable benefit?

Document retention

Does ATED apply for a client who owns rental property though a UK limited company?

Does a UK-based company selling goods made abroad have to pay UK VAT, if the goods are shipped direct to the customer?

Does a client charge VAT inclusive, or on top of, amount agreed for consultancy services, before registering for VAT?

Does a client have to account for VAT if a vehicle bought for business use is sold at a loss?

Does a client need to report cash sales within Europe on the EC sales list?

Does an earn out right on sale of company shares, issued in November 2015 get treated as a security that would enable part of the gain to be deferred?

Does an overseas client meet the criteria to qualify for a UK personal allowance?

Does our client need to opt to tax to recover the VAT on property costs for a building it owns?

E

Email footers and disclaimers

Employing a subcontractor

Employment references

Engagement letters and privacy notices

Engagement letters

Ensuring objectivity when undertaking non assurance agreements

Entering the world of new UK GAAP

Ethical considerations for probate practitioners

Exercising Liens

Extension of rotation period

F

FRS 102 concepts and pervasive principles

FRS 102: Accounting considerations for groups

FRS 102: Accounting for a hive up

FRS 102: Accounting for deferred tax

FRS 102: Accounting for fixed asset investments in individual financial statements

FRS 102: Accounting for foreign currency translation

FRS 102: Accounting for intangible assets and goodwill

FRS 102: Accounting for investment property

FRS 102: Accounting for leases

FRS 102: Amortised cost calculator

FRS 102: First-time adoption and transition considerations

FRS 102: How should preference shares be accounted for?

FRS 102: Related party disclosures

FRS 102: Section 1A Small Entities

FRS 102: What is the useful economic life of goodwill under FRS 102 and FRSSE 2015?

FRS 102: When can a subsidiary be excluded from consolidation?

Fee breakdown information

Fee cap ratio calculation

Fee protection insurance

Filing accounts at Companies House - practical considerations

Fit and proper declaration

Foreign currency translation

G

GDPR and Privacy Shield

GDPR – Client files

GDPR – Communicating safely with clients

GDPR – Data Breaches

GDPR – Data mapping and documentation

GDPR – Lawful basis for processing

GDPR – Rights of an individual

H

HMRC’s approach where share capital was issued but not fully paid for in relation to the Loans to Participators and Benefit in Kind rules?

Haven't issued an engagement letter?

How can HMRC’s employment status tool be used in IR35 cases?

How do time limits affect which property a client can choose to treat as their principal private residence?

How do you calculate when a client is required to be VAT registered?

How does income from short-term lets affect input tax recovery?

How have changes from 5 April 2016 affected how disregarded income relief is treated for a non-resident client?

How is VAT dealt with and reported for a UK client's UK providing services in Europe?

How should I account for a 'hive up'?

How should VAT on my client's rechargeable expenses be treated?

How should a sole trader handle VAT registration for their two different businesses?

How should promotional vouchers with a cash value be treated for VAT purposes?

How should the 'net' and 'gross' criteria be applied when determining audit exemption under Companies Act 2006?

How to account for a hive up

How will the proposed restrictions to relief for interest affect a client with a large buy to let property business?

I

IT systems compliance review

Illegal dividends in a private company

Income tax

Information requests from insolvency practitioners

Initial fee consultations

Introductions to financial advisers

Investment property

Is VAT is reclaimable on property renovations and is VAT chargeable on leases?

Is VAT recoverable on a hybrid car bought for both work and personal use?

Is a benefit awarded by a supplier a benefit in kind and, if so, how is it taxed?

Is a certificate required to confirm the rate of VAT on residential conversions?

Is a client able to reclaim VAT as input tax, on a gift bought for an employee?

Is a farming client is restricted to using a 2014/15 loss against general income, having claimed capital allowances?

Is a group ineligible under the Companies Act 2006?

Is a pension arising from contributions made while a client was resident overseas subject to UK tax?

Is an entity a member firm and can it use the description 'Chartered Accountant'?

Is an overseas client able to claim a personal allowance against income from a rental property she owns in the UK?

Is it possible to adopt an accounting policy of non-depreciation for tangible fixed assets?

Is it safe to issue Alphabet shares in a company to to adult children?

Is the amount of tax relief higher a rate taxpayer will get on their pension contribution changing?

Is the purchase of office property by one of the tenant firms outside the scope of VAT transfer of a business as a going concern (TOGC)?

J

K

Key partners and partner rotation

L

Leases

Letters of representation

Liabilities and equity

Limited partnerships

M

Management role

Managing the professional liability of accountants: Illustrative wordings

Marketing

Membership requirement

Modifying the audit report

N

New UK GAAP comparisons

New UK GAAP overview

New UK GAAP: What and when?

New client information

Non public interest company responsibilities on or after 1 October 2015

O

Other financial instruments issues

Other relationships

Overseas companies filing

P

Parent company refuses permission to obtain audit evidence regarding unaudited overseas subsidiary

Partner definition

Partnership agreements

Payments from a client’s own account

Persons closely associated

Practice Assurance compliance review

Practice insurances

Practice letterheads - approvals service and template resources

Practice names and letterheads

Preference shares - should it be classified as equity or liability?

Preparing a non-statutory audit report

Preparing an audit report for Limited Liability Partnerships (LLPs)

Preparing an audit report for Limited Partnerships

Preparing an audit report for a charity

Preparing an audit report for a group - combined audit report for the group and parent company

Preparing an audit report for occupational pension schemes

Professional enquiry problems

Providing corporate hospitality to audit clients

Purchase of fees

Purchase of own shares in a private limited company

Q

R

Reduction of share capital

References on clients’ financial status

Registered auditor signing requirements

Requirements for unaudited overseas subsidiaries when auditing the group accounts

S

SI 2015/980 and new UK GAAP

SI 2015/980: Accounts filing exemptions under the Companies Act 2006

SI 2015/980: Balance sheet statements for small company exemptions

SI 2015/980: Calculating employee numbers

SI 2015/980: Can a small UK subsidiary of an overseas parent qualify for audit exemption?

SI 2015/980: Disclosure of information about related undertakings

SI 2015/980: Is an audit required for a company?

SI 2015/980: Small, medium and large companies thresholds

SI 2015/980: UK company law and financial reporting changes

SI 2015/980: What directors' transactions are disclosable under the Companies Act 2006 as amended?

SI 2015/980: When is a group ineligible under the Companies Act 2006 as amended?

Services directive

Should I apply SSAP 20 or FRS 23 when looking at foreign currency?

Should I comply with HMRC instruction re. partial double taxation relief for my client who has moved to live in the USA?

Should VAT be paid on income from an insurance payout?

Should a UK architects firm providing services to a German company, for work in Germany, register for VAT in that country?

Should a client charge VAT on the full amount received for design services, if part payment was received before the firm VAT registered?

Should a client in the CIS calculate VAT before or after the deduction?

Should a client providing services to EU-based customers register for VAT in the UK?

Should a consultant recharge out of pocket expenses on gross as disbursements and does it matter if she makes a mark-up on these?

Should charges are raised by a webhosting company outside the EU, be included on the UK VAT return?

Should the FR% be applied to the sale of a business vehicle, for which VAT was reclaimed at the time of purchase?

Small company size calculator

Small entities

Small group filing requirements

Sole practitioners and fee dependency

Statement of cash flows

Statement of high net worth

Supervision by ICAEW for money laundering

T

Tax advocacy services

The Ethics of an ICAEW Chartered Accountant employed in business

Transition to FRS 102

U

Unlimited companies

Use of 'chartered accountant'

Using social media

V-Z

What CGT reliefs are available to a client selling business premises and gifting shares to a relative?

What are the consequences of gifting property to a UK non-resident trust?

What are the implications for a recently issued VAT invoice if the client files for bankruptcy?

What are the inheritance tax implications for loan between father's and son's companies?

What are the inheritance tax rules regarding UK assets for a non-domiciled couple?

What are the options for a sole proprietor for registering for VAT when selling ebooks in the EU?

What charges/relief should a client be aware of, if he sells an area of land to a property developer?

What directors' transactions are disclosable under the Companies Act 2006?

What exchange rate should I use to translate year end balances?

What help is available from ICAEW for my tax query?

What is the CGT relief for SEIS-qualifying investment?

What is the PRR situation for a UK property owned and sporadically occupied by a diplomat who regularly worked overseas?

What is the VAT treatment of a company vehicle which is being sold on?

What is the benefit in kind position if client provides employee with electric scooter for business and personal use?

What is the effect of the non-resident Capital Gains Tax charge arising for disposals after April 2015?

What is the position regarding SDLT and CGT, for clients looking at incorporating their rental property business?

What is the tax treatment of the amortisation for company intangibles?

What should be included in the balance sheet statement when claiming small company exemptions?

When can a subsidiary be excluded from consolidation?

When conducting audit or assurance engagements which independence requirements apply?

Which documents in the company's annual accounts need a signature?

Which taxes should a company bear in mind when buying investment property?

Whole firm audit compliance review

Will a farmer need to deregister for VAT if he rents his land to others, rather than working it himself?

Will company staff relocating to the UK be liable for UK tax on all of their earnings from this employment?

Withholding signature or service

Wrongful trading

Your guide to maintaining your firm's record

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